Search Results for "deferred sales tax"

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Search Results for "deferred sales tax"

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High Court

GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

14 Nov 2024

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

Supreme Court

Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957.

4 Dec 2019

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with th...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

20 Jan 2015

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Amendment to Sales Tax Incentive Scheme. Retrospective Operation of Section 41B of Bombay Sales Tax Act and Rule 31AA Upheld as Valid and Not Violative of Vested Rights.

8 Jun 2011

The petitioners, M/s. Prasad Power Control Pvt. Limited and its director, challenged the constitutional validity of Section 41B of the Bombay Sales Ta...

High Court

Bombay High Court Allows Assessee's Appeals and Petitions in Sales Tax Deferral Case — Remission of Liability Not Established Without Credit by Sales Tax Authorities. Payment of Present Value to SICOM Does Not Constitute Remission Under Section 41(1) of Income Tax Act, 1961 When Sales Tax Authorities Have Not Given Credit.

10 Jun 2010

The assessee, M/s. SI Group India Ltd., had an industrial unit in Raigad district, a notified backward area. The Government of Maharashtra issued a pa...

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