• 1999 (11) TMI 842 - MADHYA PRADESH HIGH COURT

  DEEPAK VEA RM AND ABHAY MANOHAR SAPRE , JJ. The judgment of the Court was delivered by ABHAY MANOHAR SAPRE, J.- The decision in this reference shall govern disposal of other five connected sales... ...

• 1996 (7) TMI 414 - CEGAT, NEW DELHI

  Shri S.L. Peeran, J. REPRESENTED BY : Shri K.K. Anand, Advocate, for the Appellant. Shri S.N. Ojha, JDR, for the Respondents. [Order]. In all these appeals common question of law an... ...

• 2024 (9) TMI 640 - ITAT DELHI

  Royalty receipt v/s business income - distribution revenues received by the assessee towards granting distribution rights of its channels - HELD THAT:- As relying on Tribunal in [ 2020 (10) TMI 245 - ... ...

• 2024 (6) TMI 9 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

  E-commerce operator or not - nature of supply as in Section 9 (5) of CGST Act, 2017 w.r.to N/N. 17/2017 dated 28.06.2017 - Scope of supply - supplies offered over the mobile based digital platform Vya... ...

• 2024 (1) TMI 17 - ITAT PUNE

  Validity of Assessment u/s 153A on non-generation of DIN on approval u/s. 153D - whether non-generation of DIN on approval u/s. 153D of the Act results into invalid assessment? - HELD THAT:- As in sp... ...

• 2023 (8) TMI 16 - CESTAT KOLKATA

  Undervaluation of imported goods - Car audio items viz. Car Speaker, CD Players, Amplifiers - manipulating the actual value of the imported consignments in collusion with the supplier firm and was dec... ...

• 2023 (8) TMI 499 - ITAT DELHI

  Income taxable in India - Fees for Technical Services ( FTS ) and/or royalty - receipt from customers in India for rendering design services - India Singapore DTAA - HELD THAT:- Considering all the m... ...

• 2023 (4) TMI 123 - JHARKHAND HIGH COURT

  Impact of the regular assessment order on the penalty imposed before assessment - misinterpretation of section 40 (2) of the JVAT Act - concealed turnover - evasion of tax or not - HELD THAT:- It app... ...

• 2022 (3) TMI 1561 - ITAT DELHI

  Income taxable in india - TDS u/s 195 not deducted on payment made for connectivity services - use equipment or process of equipment - payment made by the assessee is a royalty for use of equipment... ...

• 2022 (3) TMI 478 - ITAT PATNA

  Revision u/s 263 by CIT - AO has not examined/enquired some issues during the assessment proceedings and accordingly came to the conclusion that the assessments so framed in all the above 4 years fro... ...

• 2020 (10) TMI 654 - ITAT DELHI

  Income accrued in India - nature of fees for technical services - taxability of the amount received by the assessee from Expeditors International in respect of services performed outside India on the ... ...

• 2020 (1) TMI 66 - ITAT MUMBAI

  Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - HELD THAT:- Draft assessment order does not carry the force of a final assessment o... ...

• 2018 (7) TMI 2268 - Supreme Court

  Misconduct by Constable - Allegation is that Appellant remained absent without proper permission of competent authority with consent of his Guard Commander from his duty on 23.10.1999 from 0900 hrs. t... ...

• 2018 (1) TMI 653 - DELHI HIGH COURT

  Smuggling - Heroin - Section 50 of the NDPS Act - Baggage rules - Since the Respondents were feeling uneasy and had also refused to take any hot/cold drinks being offered to them, their body search wa... ...

• 2017 (12) TMI 1347 - ITAT MUMBAI

  Revision u/s 263 - assessment against non existent company - Held that:- In the case on hand the assessment was completed on the non-existent company which ceased to exist w.e.f. 17.4.2013 upon approv... ...

• 2016 (10) TMI 1148 - ITAT MUMBAI

  Revision u/s 263 of a non-existent company - Held that:- We find that pursuant to scheme of merger approved by Hon’ble Bombay High Court the assessment order should not have been passed in the name of... ...

• 2015 (8) TMI 1289 - MADHYA PRADESH HIGH COURT

  Levy of VAT or service tax - activity is in nature of sale or service - activity of providing passive infrastructure and related operations and maintenance services to various telecommunication operat... ...

• 2015 (11) TMI 46 - TRIPURA HIGH COURT

  Levy of VAT on set top boxes (STB) - Whether the petitioners-assessees are liable to pay value added tax (VAT) in terms of the Tripura Value Added Tax Act, 2004 (for short, "the TAVT Act") in respec... ...

• 2009 (11) TMI 81 - ITAT DELHI-E

  Disallowance of commission expenses - allowable business expenditure or not? - HELD THAT:- In the instant year, M/s Aswad Steels Alloys (P) Ltd. had provided leads and out of which, nine parties we... ...

• 2024 (9) TMI 1631 - DELHI HIGH COURT

  Validity of reassessment proceedings against non-existent entities/ amalgamanting compnaies - Reassessment action initiated by the respondents on the ground of the amalgamated entity having never been... ...

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