Search Results for "revenue officer"

5984 result(s) found

Scroll Down To Discover

Found 5984 result(s)

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeals by Accused in Smuggling Case; Customs Officers Held Not to Be Police Officers Under Section 25 Evidence Act. Confessional Statements to Customs Officers Admissible; No Violation of Article 20(3) as Accused Not Formally Accused During Inquiry Stage.

The Assistant Collector of Customs filed a complaint against Romesh Chandra Mehta and four others for conspiracy under section 120-B of the Indian Pen...

© Image Copyrights Juris Services & Technology

Madras High Court Examines Revenue Divisional Officer's Non-Compliance with Court Order in Land Patta Dispute — Officer Directed Parties to Approach Higher Authority Contrary to High Court's Direction to Decide on Merits

Background: The dispute pertains to restoration of land patta in Kuzhipirai Village, Pudukkottai District. The petitioner, Kuzhipirai Pottramari Kulam...

© Image Copyrights Juris Services & Technology

High Court of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent.

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the...

© Image Copyrights Juris Services & Technology

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.

The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

© Image Copyrights Juris Services & Technology

Gujarat High Court Directs Revenue Authorities to Implement Collector's Order in Land Mutation Dispute. Non-Implementation of Revenue Orders Leads to Writ of Mandamus for Compliance Within Four Weeks.

The petitioners, Yatin Khodabhai Desai and another, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujara...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Revenue Expenditure Claim for Floor Height Raising in Warehouse to Prevent Flood Damage. Expenditure incurred to protect business and retain major customer is revenue expenditure under Section 37(1) of Income Tax Act, 1961.

The appellant, Jetha Properties Private Limited, was a warehouse keeper operating a warehouse in an area prone to severe water logging during monsoon....