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Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

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Bombay High Court Dismisses Revenue's Appeal in Ship Breaking Scrap Addition Case. ITAT's deletion of addition upheld as based on proper appreciation of evidence and industry practice.

The case involves an appeal by the Commissioner of Income Tax (Revenue) under Section 260A of the Income Tax Act, 1961, against an order of the Income...

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Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Reassessment Based on Search of Third Party Without Nexus to Assessee's Income Not Valid

The petitioner, Sanghvi Swiss Refills Pvt. Ltd., a manufacturer of ball pens and refills, challenged notices dated March 30, 1989 issued under Section...

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Bombay High Court Upholds Conviction for Murder and Causing Disappearance of Evidence in Scrap Dealer Case — Circumstantial Evidence Sufficient to Prove Guilt Beyond Reasonable Doubt. Last Seen Theory and Recovery of Articles at Instance of Appellant Establish Guilt Under Sections 302 and 201 IPC.

The appellant, Jagdish Bansu Kharwal, was convicted by the trial court for the murder of Sayyed Irfan Ul Huda under Section 302 of the Indian Penal Co...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...