• 2018 (10) TMI 1974 - ITAT MUMBAI

  Validity of issuance of notice u/s 148 - basic conditions enshrined in section 147 are not complied with - HELD THAT:- Even in the reasons recorded by the Ld. Assessing Officer, neither he recorded a... ...

• 2019 (5) TMI 1466 - ATFEMA

  Status of BCCI as a company - Adjudication proceedings against BCCI - Transactions done in violations of the provisions of FEMA 1999 - illegal funds were transferred between BCCI and CSA - HELD THAT... ...

• 2012 (10) TMI 450 - GAUHATI HIGH COURT

  Ujala Supreme - taxable @ 4% OR 12.5% - whether the product is substantially the same as its original material AVP or has it undergone a manufacturing process to transform itself into a commercially d... ...

• 2017 (7) TMI 1022 - RAJASTHAN HIGH COURT

  Classification of goods - “Ujala Supreme” Fabric / Laundry Whitener - Entry 119 of Schedule-IV Part-B instead of Schedule-V - classifiable under Tariff Entry No.3204.12.94 of the Central Excise Tariff... ...

• 2008 (5) TMI 638 - MADHYA PRADESH HIGH COURT

  Vires of M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - constitutional validity of the notifications issued under the 1976 Act - whether the petitioners are entitled in law to assai... ...

• 2022 (4) TMI 1460 - ITAT MUMBAI

  Nature of receipt - sales tax/entry tax exemption i.e subsidy, incentive, etc, by whatever name called, received by the assessee - revenue or capital receipt - HELD THAT:- Assessee had furnished all ... ...

• 2016 (12) TMI 1769 - ITAT INDORE

  Assessment u/s 153A - order passed on a date beyond the prescribed limit u/s 153B(1)(a) - HELD THAT:- As per the assessment order, the date of the assessment order is 28.3.2013 but there is no evidenc... ...

• 2014 (9) TMI 464 - MADHYA PRADESH HIGH COURT

  Imposition of penalty - Detention of trucks - Non availability of declarations in form No. 75 - Held that:- petitioner was not having declaration form No. 75 which is required as per sub-section (5) o... ...

• 2019 (11) TMI 1605 - MAHDYA PRADESH HIGH COURT

  Detention of goods - Requirement of Form No.49 - Supari and Elaichi - whether these items comes under Kirana goods for which Form No.49 is essential or not - HELD THAT:- A similar controversy arose i... ...

• 2015 (5) TMI 1150 - MADHYA PRADESH HIGH COURT

  Re-opening of reassessment proceedings - C-Forms - The stand of the State that the petitioner firm was assessed at the rate of 2% as the petitioner firm submitted C-Form(s) in respect of interstate sa... ...

• 1992 (6) TMI 162 - MADHYA PRADESH HIGH COURT

  LAHOTI R.C. AND SHACHEENDRA DWIVEDI , JJ. The judgment of the Court was delivered by R.C. LAHOTI, J.- This order shall also govern the disposal of M.C.Cs. No. 188 of 1986 and 194 of 1986; all th... ...

• 2022 (6) TMI 1385 - ITAT BANGALORE

  Denying of exemption u/s 11 by invoking the first proviso to section 2(15) - assessee argued that civil works carried out by him are not commercial in nature by mentioning that they are fund-raising a... ...

• 2014 (10) TMI 379 - ALLAHABAD HIGH COURT

  Validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 - violative of freedom of trade, commerce and intercourse guaranteed under Art.301 and not saved by Art.304 (b) of the Constitutio... ...

• 2022 (2) TMI 584 - ITAT INDORE

  Assessment us 153A - Addition of cash credits u/s 68 - Unsecured Loans and Disallowance of Interest Paid thereon u/s. 69C - assessment pursuant to search operations carried out u/s. 132 - HELD THAT:-... ...

• 1990 (12) TMI 298 - RAJASTHAN HIGH COURT

  ARORA B.R. , J. B.R. ARORA, J.- In these three revision petitions, preferred under section 15(1) of the Rajasthan Sales Tax Act, 1954, against the order dated December 4, 1987, passed by the R... ...

• 2011 (3) TMI 477 - GAUHATI HIGH COURT

  Applicability of VAT rate at 13% or 4% - Classification of goods - The petitioner has introduced itself to be a dealer registered under the Act and engaged inter alia in making and selling of "Ujala S... ...

• 2016 (5) TMI 827 - MADHYA PRADESH HIGH COURT

  Whether levy of tax under M.P. Commercial Tax Act, 1994, as per entry 22 of Part V of Schedule II on smokeless coke obtained from processing of coal purchased from registered dealer after paying full ... ...

• 2011 (10) TMI 391 - Rajasthan High Court

  Writ petition - Subsidy - Whether increased percentage of subsidy is allowed to assessee - In case of investment made in Modernization/Expansion/Diversification, the amount of subsidy shall be subject... ...

• 2023 (5) TMI 926 - KARNATAKA HIGH COURT

  Classification of services - offline/online games such as Rummy - to be classified under SAC 998439 or not - games of chance or skill? - Concept of res extra commercium - Concept of GST and Definition... ...

• 2016 (11) TMI 545 - Supreme Court

  Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - interpretation - concept of compensatory tax - Levy of a nond... ...

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