Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Seeking rectification in Form GSTR-1 - limitation...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Additions on the basis of material seized during...     TaxTMI    Penalty u/s 270A - allegation of misreporting as...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Constitutional validity - amendment in Luxury tax - The ...

VAT and Sales Tax

January 11, 2017

Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day, is, therefore, made by the legislature for constitutionally sound principles and cannot, therefore, be obtruded by this Court in exercise of its powers under Article 226 of the Constitution of India - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of Luxury Tax - charitable trust - running a Dharmashala incidental to its main activity of running a hospital - not liable to luxury tax - HC

  2. Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC

  3. Luxury Tax - the finding of taxability of renting of “lawn” by the assessee is correct - HC

  4. Short-term accommodation in hotel - State government has exclusive power to levy luxury tax - levy of service tax is unconstitutional - HC

  5. Challenge to the luxury tax is levied on the hospitals - any facility like the air-conditioner and television provided to the patient or his attendant in a private...

  6. Levy of service tax on Builders - amendment to clauses (zzq), (zzzh) and (zzzzu) - Constitutional validity of levy of service tax upheld..... - HC

  7. Constitutional Validity of Telangana Value Added Tax (Second Amendment) Act, 2017 - Validity of amendment after enactment of GST Law and repeal of VAT law - the Second...

  8. Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits -...

  9. Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club -...

  10. Levy of tax on open space termed as “banquet halls” providing only accommodation or space for marriages/receptions in terms of Section 2(c) in the manner stated under...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Securities and Exchange Board of India (Research Analysts) (Amendment)...
H: Securities and Exchange Board of India (Investment Advisers) (Amendmen...
H: SEBI recently issued the Securities and Exchange Board of India (Alter...
H: Export of 2,000 MT of White Onion under Code 0703 10 19 - The exports ...
H: Amendment to Regulation 4 of FEMA, Mode of Payment and Reporting of No...
H: Amendment to Regulation 3.1 of FEMA, Mode of Payment and Reporting of ...
H: Foreign Exchange Management (Foreign Currency Accounts by a person res...
H: The notification issued by DGFT extends the accreditation period for H...
H: Control of income-tax authorities - U/s 118 - Notification No. 39/2024...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: sales Against 0.1% GST- if export not done within 90 Days
H: Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST /...
H: Levy of penalty - the e-way bill had expired one hour fifteen minutes ...
H: Ex-parte order - Quantification of Liability - intention of evade GST ...
H: Calculation of Tax Liability based on subsequent years Balance Sheet -...
C: Limits for investment in debt and sale of Credit Default Swaps by Fore...
H: Validity of assessment orders - The High court examined the timeline o...
H: Levy of penalty u/s 271(1)(c) - The Tribunal found no justification fo...
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
C: Flexibility to Alternative Investment Funds (AIFs) and their investors...
N: Securities Contracts (Regulation) (Stock Exchanges and Clearing Corpor...
N: Securities and Exchange Board of India (Research Analysts) (Amendment)...
N: Securities and Exchange Board of India (Investment Advisers) (Amendmen...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...