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Supreme Court Allows Revenue Appeal in Service Tax Case on Design Services. Engineering Design & Drawings Imported for Manufacturing Wind Turbine Generators Held Taxable as 'Design Services' Under Finance Act, 1994.

The case involves an appeal by the Revenue against the CESTAT order which held that 'Engineering Design & Drawings' imported by M/s Suzlon Energy Limi...

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Supreme Court Upholds Commissioner of Taxes in Sales Tax Assessment on Packing Materials. Assessee's Containers of Exempted Goods Taxable if Agreement to Sell Exists, Not Dependent on Separate Price Alone.

The case concerns a dispute over sales tax liability on packing materials under the Assam Sales Tax Act, 1947. The respondent, Prabhat Marketing Co. L...

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Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...

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Supreme Court Upholds Assessment of Hindu Deities as Individuals under Income-tax Act. Hindu Idol is Juristic Entity and "Individual" in Section 3 Includes Artificial Juridical Persons.

The case arose from income-tax assessment proceedings concerning the income from properties of two Hindu deities. The Income-tax Officer had initially...

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Bombay High Court Allows Revenue's Appeal in Shipping Company Tax Case — Reimbursement of Telecommunication Costs Held as Income. Payments received by foreign shipping company from Indian agents for use of MaerskNet system treated as revenue receipt, not mere reimbursement, under Income Tax Act, 1961.

The case involves a set of appeals filed by the Director of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the tax...

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