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2003 (3) TMI 42 - GUJARAT High Court "Whether, the Tribunal was right in concluding that the activity of the assessee was business activity and, therefore, its income was liable to be taxed under the head 'Business income'?" - Answer to the first part of the question would be in the affirmative, in favour of the assessee and against the Revenue and answer to the second part of the question would be that: The income of the assessee would be "business income", except the income derived by way of rent from the residential hotel and re... ... ...
1969 (8) TMI 28 - BOMBAY High Court Deductibility of expenditure incurred on maintenance of club house and kiosks against profits of racing... ... ...
2012 (10) TMI 971 - KARNATAKA HIGH COURT Whether the finding of the revisional authority is perverse and arbitrary as the registration certificate issued by the competent authority was in force during the relevant period? Held that:- In view of coming into force of the KVAT Act with effect from April 1, 2005, the appellants are registered under the KVAT Act and opted for composition tax registration certificate. The said certificate has not been cancelled by the competent authority. So long as the composition tax registration certifica... ... ...
2001 (4) TMI 26 - MADRAS High Court The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it falls within the legislative competence of the Union of India. The court clarified that the tax is on the service provided by mandap-keepers and not on land or buildings. It also found the definitions and valuation provisions in the Finance Act to be clear and not arbitrary. As a result, all writ petitions challenging the service tax were dismissed.
2000 (11) TMI 285 - ITAT BANGALORE-C Member(s) : T. J. JOICE., I. C. SUDHIR.
Order
I.C. SUDHIR, J.M.:
The subject-matter of all the eight aforesaid appeals is the common order, dt. 23rd June, 1999, of the CIT(A)-I, Bangalore, we thus are disposing of all these appeals vide consolidated order for the sake of brevity and convenience. Out of these eight appeals, five appeals related to the asst. yrs. 1994-95 to 1998-99 have been preferred by the assessee, whereas the remaining three appeals for the asst. yrs. 1994-95 to 1996... ... ...
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
1999 (2) TMI 102 - ITAT DELHI-D Member(s) : B. M. KOTHARI., U. B. S. BEDI.
ORDER
U. B. S. Bedi, JM - These are two appeals of the revenue directed against separate orders of appeal of CIT(A) XIV, New Delhi dated 13-7-1990 and 7-8-1991 relating to assessment years 1985-86 and 1986-87 respectively and these appeals since involve similar facts and identical points. So these are consolidated and disposed of by a single order for the sake of convenience.
2. In ITA No. 7699 (Delhi) 90 the following grounds have been raised... ... ...
2017 (11) TMI 1202 - ITAT CHENNAI TDS u/s 195 - non deduction tds on professional charges to one, M/s. Proskauer Rose LLP, USA, stated to be a law firm - payment admittedly is for representing the assessee (and one or more of its US affiliates, referred to collectively as the "clients") for the purpose of bidding on and potentially acquiring the business and assets of Qual Teq, Inc. - Held that:- Without doubt, the services rendered by the payee firm are in the nature of professional services covered under article 15. The income... ... ...
1995 (11) TMI 2 - Supreme Court Right to claim registration - Whether the applicant could be refused registration u/s 185 on the ground that its constitution was illegal for breach of the provisions of clause VI of the General Licence Conditions made under the Excise Rules, although no action was taken by the Collector for cancellation of the licence under clause 14 of the Licence in Form C. S. No. 3, in spite of written intimation, about its constitution - applications u/s 256(2) filed by the assessee are allowed... ... ...
1993 (2) TMI 147 - ITAT HYDERABAD-B Manufacture Or Processing Of Goods, Retrospective Operation, Sales Tax, Undistributed Profits... ... ...
1954 (8) TMI 30 - BOMBAY HIGH COURT The court affirmed the Tribunal's competence to permit a new ground at the appeal stage and ruled in favor of the assessee. Regarding the exemption of income as a charitable institution, the court held that the income derived by the Breach Candy Swimming Bath Trust is exempt from tax under Section 4(3)(i) of the Indian Income-tax Act. The court emphasized that the trust's activities, including selling tickets and operating a bar, are integral to its charitable purpose, and as long as the profits are used for charitable purposes, the trust remains charitable.
2024 (2) TMI 847 - AUTHORITY FOR ADVANCE RULING, GUJARAT SC ruled on input tax credit (ITC) for restaurant services. Applicant cannot claim ITC for general expenses related to restaurant services. ITC based on area usage is permissible subject to specific conditions under Rule 42/43 of CGST Rules. The ruling emphasizes strict interpretation of tax exemption notifications, requiring compliance with notification conditions and statutory provisions.
2024 (1) TMI 1247 - ORISSA HIGH COURT The SC reviewed a GST classification dispute involving a bakery business. The court found the AAAR order procedurally flawed due to violation of natural justice principles. The judgment set aside the AAAR order and directed a fresh hearing, mandating disclosure of adverse materials and providing the petitioner an opportunity to respond before making a final determination.
2019 (9) TMI 102 - BOMBAY HIGH COURT Interpretation of the provisions in Section 3(1) of the Expenditure Tax Act, 1987 - whether room charges were less than Rs. 1,200/- per day per individual, no expenditure tax would be chargeable at all - HELD THAT:- According to us, Section 3(1) of the said Act will have to be interpreted, having regard to the provisions therein, in their entirety and not merely by focusing upon the various expressions used therein disjunctively. Further, for interpreting the provision in its entirety, interpret... ... ...
2015 (9) TMI 1438 - KARNATAKA HIGH COURT Levy of VAT on Liquor - constitutional validity of Entry No.59A of the III Schedule to Karnataka Value Added Tax Act, 2003 - it was contend that by virtue of this notification, the State has attempted to over come the legislative limitation imposed on the State not to exempt dealers or class of dealers from levy of tax under KVAT Act and the device adopted by the State to confer exemption in respect of liquor sold by the dealers who are not holding certain stated categories of licences under Exc... ... ...
1978 (2) TMI 81 - CALCUTTA High Court Judge(s) : SABYASACHI MUKHERJEE., SUDHINDRA MOHAN GUHA
JUDGMENT
SABYASACHI MUKHARJI J.--The assessee is a limited company. The reference relates to the assessment years 1968-69 and 1969-70. The assessee-company was incorporated on 18th May, 1961, with the object of carrying on the business of hotels, restaurants, cafes, holiday camps, etc. Later on, by an order of the High Court at Calcutta passed on 21st November, 1963, M/s. A. Firpos Ltd. was amalgamated with the assessee-company and i... ... ...
2025 (4) TMI 664 - ITAT LUCKNOW The SC partially allowed the appeal by U.P. Awas Vikas Parishad. The court upheld its charitable status under Section 2(15), directed income computation under Section 11, denied income accumulation benefits, and remanded several issues to the Assessing Officer for further examination. The key outcomes included recognizing the Infrastructure Fund as taxable income and finding no violation of Section 13(3).
2021 (4) TMI 510 - MADRAS HIGH COURT Levy of higher rate of Tax on Restaurant as applicable on Hotels - Period for determination of interest liability - Bondafide belief - Violation of principles of natural justice - assessing officer pointed out that after issuing pre-revision notices, the objections of the assessee were received - HELD THAT:- Personal hearing was held on 18.12.2015. On the said date the petitioner s representative appeared and his statement was also recorded in writing by the assessing officer. Only thereafter th... ... ...
2016 (5) TMI 63 - ITAT CHANDIGARH Incomes received from leasing out of hotels - whether are to be taxed under the head "Income from house property"? - Held that:- Deciding factor is not the ownership of land or lease but nature of activity of the assessee and nature of operation in relation to them. In the present case, the assessee is a company, and it is not involved in any activity other than leasing out of these hotels. The fact that the said activity is mentioned under other objects in the memorandum of association, of the ... ... ...
2015 (1) TMI 1049 - CESTAT NEW DELHI Airport services - Intrepretation of term "any service provided" - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the Airport/ civil enclaves, or its scope is limited to the services with the AAI is expected to provide under Section 12 of the Airports Authority of India Act; - what is the meaning of "provided in the Airport or Civil Enclave" and whether a service transaction is involved in renting o... ... ...
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