Just a moment...

⚠✕
Report
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    July 29, 2025 Case Laws Income Tax
    Rejection of Third-Party Info Disclosure Under IT Act Section 138(1)(b) Upheld in Criminal Case Context
    July 29, 2025 Case Laws Income Tax
    Bad Debt Claim Allowed Under Section 36(1)(vii) When Write-Off Is Real and Identifiable
    July 29, 2025 Case Laws GST
    Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent
    July 29, 2025 GST
    Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence
    July 29, 2025 Case Laws Customs
    No Recovery Allowed on Excess Customs Duty Refund Under Section 18(5) of Customs Act, 1962
    July 29, 2025 Case Laws Income Tax
    SC confirms fixed place PE under Article 5(1) of India-UAE DTAA based on coordinated business activities and control
    July 29, 2025 Case Laws Income Tax
    Reopening of Income Tax Assessment Valid Under Sections 147/148 for Undisclosed Share Capital from Paper Companies
    July 29, 2025 Case Laws Income Tax
    Penalty under Section 271AAB(1A) quashed for defective notice and inconsistent AO stance across assessment years
    July 29, 2025 Case Laws Income Tax
    Penalty under Section 270A not imposed for delayed return if no concealment or income misreporting found
    July 29, 2025 Case Laws Income Tax
    Assessment case transfer invalid without formal order or hearing under Section 127; jurisdiction assumed improperly quashed
    July 29, 2025 Case Laws Income Tax
    Revenue from tradable license sales not deductible under Section 80IB(11A) without reducing production costs
    July 29, 2025 Case Laws Income Tax
    ITAT Rules Section 69 and 68 Additions Invalid Without Proper Evidence, Allows Capital Loss on Debenture Redemption
    July 29, 2025 Case Laws Income Tax
    Deduction under Section 80IB(10) denied; res judicata not applicable across different assessment years
    July 29, 2025 Case Laws Income Tax
    ITAT Orders 10% Surcharge on Income Tax for Association of Persons Under Finance Act Slabs
    July 29, 2025 Case Laws Income Tax
    ITAT Upholds Exclusion of Non-Comparable Companies in Transfer Pricing Under Section 92C
    July 29, 2025 Case Laws IBC
    CoC Can Approve Revised Resolution Plans After Voting Starts Under Clause 2.8.5(d) of RFRP
    July 29, 2025 Case Laws GST
    Recovery Proceedings Quashed for Compliance with Section 107(6) CGST Act and Circular No. 224/18/2024 GST
    July 29, 2025 Case Laws Income Tax
    Assessment order against non-existent partnership firm converted to LLP is void ab initio under relevant tax rules
    July 29, 2025 Case Laws Income Tax
    Unsigned assessment orders under Income Tax law are invalid and cannot be ratified by later signing
    July 29, 2025 Case Laws IBC
    Margin Money Deposited for Bank Guarantees Not Refundable After Invocation Under Insolvency Rules
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / VAT and Sales Tax / 2013 / September, 2013 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / VAT and Sales Tax / 2013 / September, 2013 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    VAT and Sales Tax

    Doctrine of promissory estoppel - Grant of Concession upto 33%...

    Court Rules No Promissory Estoppel on State's 33% Entertainment Tax Concession Proposal; Statutory Tax Obligation Prevails.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    VAT and Sales TaxSeptember 6, 2013Case LawsHC

    Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had proposed the payment of entertainment tax in lump sum so as to grant concession upto 33% - No promissory estoppel can be raised against the State on the basis of such promise, when the levy of entertainment tax was statutory. - HC

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔