9911796707
| TMI General Search |
|
Advanced Search Options
Showing 81 to 100 of 3221 Records Search Text: taxes restaurant business |
| Search Results |
| Acts / Rules (28) Articles (154) Case-Laws (2672) Circulars (110) Forum (52) Forms (4) Highlights (7) Manuals (33) News (90) Notifications (70) Schedules (1) |
|
1975 (11) TMI 24 - GUJARAT High Court Judge(s) : B. J. DIVAN., B. K. MEHTA
JUDGMENT
The judgment of the court was delivered by
B. K. MEHTA J.-- Since the questions referred to us in both these references are identical, we intend to dispose of both these references by this common judgment.
In Income-tax Reference No. 151 of 1974, the relevant assessment years are 1969-70 to 1971-72, the corresponding previous years being the years ending on September 30, 1968, September 30, 1969 and September 30, 1970, respectively. The ... ... ...
2023 (4) TMI 1194 - CESTAT NEW DELHI Classification of Services - mandap keeper service or not - appellant provides services in relation to birthday parties, kitty parties and marriage parties and has the ability to arrange parties for a group comprising between 700 to 800 people - period 2008-2009 to 2011-2012 - demand has been calculated on the basis of daily receipt and expenditure sheet for the disputed period even though the appellant had explained that all the entries did not relate to appellant company as some of the entry r... ... ...
2022 (6) TMI 1529 - ITAT BANGALORE The SC/HC Tribunal addressed three key tax issues for an airport infrastructure business. The tribunal allowed deductions under Section 80IA for tender fees, interest income, and revenue share fees from food, beverage, and retail outlets, finding these incomes directly connected to airport operations. Additionally, the tribunal ruled that the concession fee is contractual and deductible on an accrual basis, not restricted by Section 43B. The revenue's appeals were largely dismissed, affirming the assessee's tax treatment.
2014 (6) TMI 562 - ITAT DELHI Corporate Tax matter Service income - Income from other sources or not – Held that:- Following ITO, Ward 18 (4), New Delhi Versus Yum! Restaurants (India) Private Ltd. [2014 (4) TMI 532 - ITAT DELHI] - the word “business” is one of wide import and which means an activity carried out continuously and systematically by a person by the application of his labour and skill with a view to earn income - the assessee is receiving the income from parent company i.e. YRI and not making payment to it – the... ... ...
2024 (8) TMI 868 - ITAT DELHI Accrual of income - Receipt of membership fee - AR argued that the membership fees received has been offered to tax as and when the customers have been offered after completion of provision of services like beauty treatment and restaurant - amounts are received in advance and the Revenue cannot expect to offer all the advances received to tax - HELD THAT:- Generally any membership fee comprises either of amount, the member pays which is non-refundable or it is an advance paid by the member in li... ... ...
2023 (12) TMI 227 - BOMBAY HIGH COURT Accrual of income u/s 2(24) - Scope of Amendment to Section 2(24) by the insertion of sub-cause (xviii) - incentives given by the Government - eligible unit under the ultra mega project - scheme being, Package Scheme of Incentives, 2013 effective from 1st April 2013 for a period of five years - constitutional validity of sub-clause (xviii) to Section 2(24) of the Act - whatever purpose of objective are to be treated as income, irrespective of the fact as to whether or not the same is in the natu... ... ...
2022 (7) TMI 422 - KARNATAKA HIGH COURT Eligibility for payment of tax under Composition Scheme - denial of benefit of composition scheme on the ground that respondent had made interstate purchases - business of sale of bakery items - purchase of bakery machinery, its parts and aluminum trays from outside the State - HELD THAT:- Respondent is not engaged in the business of sale of machinery. In the case of Shri. Anantha Padmanabha Bhat [ 2016 (7) TMI 546 - KARNATAKA HIGH COURT ], rightly relied upon by the KAT, this Court has held tha... ... ...
2022 (7) TMI 416 - KARNATAKA HIGH COURT Eligibility to pay taxes under the scheme of composition - purchase of machinery in the course of interstate trade for use in business activity of the Respondent - Section 15(1) (c) of KVAT Act, 2003 - HELD THAT:- Undisputed facts of the case are, respondent owns a stone crushing unit. He has bought stone crushing machinery from outside the State by giving C-Form. His main business is not dealing in stone crushing equipments. In the case of SRI. ANANTHA PADMANABHA BHAT VERSUS COMMISSIONER OF COM... ... ...
2021 (7) TMI 216 - CESTAT BANGALORE Taxability - Banking and other financial services - services rendered by ICICI Econet Internet and Technology Fund floated by the Settlor - trust is a legal entity or not - whether obtaining registration under any statute entails the trust to a Tax liability - Mutuality of Interest between Trust and Members - service provider-receiver relationship - tax liability on Carry Interest and performance fee - time limitation - computation errors - penalty - Revenue Neutrality - VCF established in the f... ... ...
2020 (7) TMI 595 - ITAT DELHI Existence of PE - addition on account of salary reimbursement cost treated as fee for technical services - royalty income was offered to tax in India on the basis of tax rates prescribed in DTAA between India and Singapore i.e. @ 10% - AO was of the view that the person employed by the assessee, working under the Indian entity, were seconded to India; the salary of the said person was reimbursed by the Indian entity and hence taxable in the hands of the assessee. HELD THAT:- The evidences need t... ... ...
2019 (10) TMI 160 - Supreme Court The SC upheld the doctrine of mutuality for both incorporated and unincorporated members' clubs, ruling that transactions between clubs and members do not constitute sales or services. The Court confirmed that Young Men's Indian Association judgment remains valid post-46th Amendment, and Article 366(29-A)(f) does not apply to members' clubs. Service tax cannot be levied on incorporated members' clubs as there is no service provided by one person to another. The Revenue's appeals were dismissed and attempts to collect service tax from incorporated clubs were declared void.
2018 (6) TMI 149 - ITAT DELHI Assessment u/s 153A - addition on account of income of ‘Moets Retreat Club' - application of real income theory as the assessee appellant earned no income and so no tax is leviable on him - Held that:- The list, which is a seized document, has to be relied upon totally and not partially, unless there is some other corroborating evidence supporting the view of the assessing officer are also found. The documents has to be read as a whole and not in part and it cannot be said that one part of the d... ... ...
2017 (4) TMI 852 - CESTAT MUMBAI Tour Operator Service - business of organizing outbound tours - case of appellant is that the service tax is destination based consumption tax and should be levied at the location where the services are consumed or in other words where the services are used - case of Revenue is that the services of “Tour Operator” was placed in Rule 3(1) (ii) of Export of Service Rules, 2005. As such, till the time the tour operator is located within India service would be deemed who have been provided within In... ... ...
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
2009 (5) TMI 557 - Delhi High Court Other source – Income from property owned by assessee on property taken on lease – Finding based on facts that income from business – Income was assessable as Business income... ... ...
The draft circular addresses the scope, classification, and valuation of taxable services, along with the levy of service tax. It proposes to consolidate and supersede previous clarifications issued by various authorities since the introduction of service tax in 1994. A committee led by a former Chief Commissioner reviewed these clarifications, suggesting their withdrawal and codification into two circulars-one for technical issues and another for procedural matters. The circular includes a reference coding system for ease of navigation and clarifies the taxability of various services, such as advertising, courier, consulting, and others. It invites comments and suggestions from stakeholders.
2004 (2) TMI 1 - AAR NEW DELHI Whether service tax applicable on agreements executed for franchise services prior to the date of introduction of service tax i.e. 1st July, 2003?... ... ...
2003 (2) TMI 2 - Supreme Court Service Tax – Department of Telecommunication (1) Other taxes (2) Used by subscriber (3) Sale (4) Supply of service along with goods (5) Composite contract (6) Distinction between sale and service... ... ...
1975 (1) TMI 89 - Supreme Court Demands for the payment of Fixed Fees made on vendors of ,Foreign Liquor holding licences in Forms L-3, L-4 and L-5 challenged on the ground that they were contrary to the terms of Rule 12 and therefore illegal. Held that:- Under Rule 11, applications for renewal of licences for the following year have to be made before .the end of October' By Rule 12 the Excise Inspector has to lay before the Collector by the 7th January each year a.list of licences requiring renewal, together with a certificat... ... ...
2022 (7) TMI 423 - KARNATAKA HIGH COURT Eligibility to pay taxes under the scheme of composition - purchase of machinery in the course of interstate trade for use in business activity of the Respondent - Section 15(1) (c) of KVAT Act, 2003 - HELD THAT:- Undisputed facts of the case are, respondent is in the business of sale of food and drinks. It has purchased Sealing Machines, PP Cups etc., from outside the State as equipments and consumables for its business. Assessee is not a dealer of said goods. In the case of Shri. Anantha Padma... ... ...
|
