Review of order - Whether on the facts and circumstances of the ...

High Court Upholds Order Revision u/s 40, Dismisses Reassessment u/s 31 of Haryana Sales Tax Act.

July 31, 2015

Case Laws VAT and Sales Tax HC

Review of order - Whether on the facts and circumstances of the case, it was a case fit for revision under Section 40 of the Haryana General Sales Tax Act, 1973 or a case fit for reassessment under Section 31 - Revision upheld - HC

View Source

← Previous Next →

Review of order - Whether on the facts and circumstances of the ...

High Court Upholds Order Revision u/s 40, Dismisses Reassessment u/s 31 of Haryana Sales Tax Act.

July 31, 2015

Case Laws VAT and Sales Tax HC

You may also like:

The HC allowed the appeal, setting aside the order of reassessment dated 30.05.2018 by the Assessing Officer as being barred by limitation under proviso to Section 40 of...

ITAT ruled in favor of the assessee regarding land acquisition compensation. The tribunal held that compensation received from compulsory land acquisition under the...

Disallowance on account of interest paid on delayed payment of TDS - as the tax deducted at source (TDS) is not in the nature of the income tax which is required to be...

Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

Revision u/s 263 by CIT - additions u/s 40(a)(iib) - The gallonage fee, licence fee and shop rental (kist) with respect to FL9 and FL1 licences granted to the...

Validity of reassessment order passed u/s 39(2) of the Karnataka Value Added Tax - barred by limitation or not - It is pertinent to note that Section 40(2) of the Act...

Wealth Tax - The mere fact that there is land and building owned by the company and it is not used for the purposes of business is sufficient to hold that these assets...

Proposed amendment enables recovery of existing liabilities under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 from seized assets...

SC upheld the constitutional validity of purchase tax provisions under Sections 5A and 7A of Kerala and Tamil Nadu General Sales Tax Acts. The Court determined that...

ITAT ruled against taxpayer's claim for deduction of foreign taxes under s.37(1) beyond credits available under s.90/91. Court held that s.40(a)(ii) explicitly prohibits...

Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act,...

The High Court held that the reassessment order dated 12.05.2023 and subsequent proceedings were invalid as they were beyond the statutory limitation period prescribed...

Deduction u/s 80-IC in respect of the amount added back under Section 40(a)(ia) - even if the expenditure is disallowed u/s.40(a)(i) of the Act, the result will be that...

The Income Tax Appellate Tribunal (ITAT) held that the reassessment notices issued u/s 148 of the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16...

Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

Quick Updates: