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Showing 81 to 100 of 146 Records Search Text: Vam organic chemicals limited |
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2018 (4) TMI 706 - ITAT JAIPUR The appeal was allowed for statistical purposes, with the issue remanded to the CIT(A) for a decision on merit based on the actual date of service of the notice of demand. The Tribunal emphasized a liberal approach towards condoning delays to ensure substantial justice, citing relevant case law and statutory provisions.
2017 (11) TMI 69 - ITAT JAIPUR The Tribunal allowed all the assessee's appeals, emphasizing substantial justice over technicalities. It validated the constitutionality of Section 234E of the Income Tax Act, 1961, highlighting its compensatory nature. The Tribunal restored issues back to the CIT(A) for a merit-based decision, considering the appealability of fees levied under Section 234E prior to 01/06/2015. The judgment prioritized efficient tax administration and timely compliance, citing liberal approach towards condonation of delay.
2015 (2) TMI 412 - BOMBAY HIGH COURT The Court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, ruling that the fee imposed for late filing of TDS statements is not a penalty but a compensatory charge for the additional administrative burden. The Court found that Section 234E does not violate Article 14 of the Constitution of India, emphasizing the importance of timely submission of TDS statements for efficient tax processing. The absence of provisions for condonation of delay and appeal was deemed not unconstitutional, and the Writ Petition challenging the section was dismissed.
2015 (1) TMI 369 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHANDIGARH-II The refund claim filed by the appellants was allowed as it was found not to be time-barred under Section 11B of the Central Excise Act, 1944. Additionally, the claim was not affected by the doctrine of unjust enrichment as the duty paid was not passed on to consumers, as evidenced by the appellants' balance sheets and other supporting documents. The appeal was successful, and the impugned order rejecting the refund claim was set aside, granting consequential relief to the appellants.
2013 (6) TMI 36 - ALLAHABAD HIGH COURT The court upheld the validity of Nagar Nigam's bye-laws, ruling that the Nagar Nigam has the power to impose a license fee on excise license holders under specific provisions of the U.P. Nagar Nigam Adhiniyam. The fee was deemed regulatory, not compensatory, and procedural requirements were met. The court found the fees reasonable given the Nagar Nigam's financial obligations, dismissing the petitions and affirming the legality of the imposed license fee.
2006 (5) TMI 535 - Supreme Court The Supreme Court upheld the High Court's decision, ruling that the imposition of excise duty based on the loss of holograms without statutory backing is invalid. The court emphasized the necessity of following the statutory framework for levying excise duty and the limitations of the Excise Commissioner's authority to impose such duties through circulars. The appeals were dismissed, reinforcing that excise duty must be levied through proper legislative procedures and notifications.
2005 (2) TMI 155 - HIGH COURT OF JUDICATURE AT MADRAS The HC quashed the Commissioner's clarifications imposing a 16% tax on branded pizza, ruling them contrary to Section 3D of the Tamil Nadu General Sales Tax Act, 1959, as it stood before 1-4-2002. The court held that clarifications under Section 28-A do not bind judicial or quasi-judicial authorities and are challengeable under Article 226. The writ appeal and petitions were allowed, and the Tribunal's order was set aside.
2004 (12) TMI 677 - Supreme Court The Supreme Court upheld the validity of Section 9-A of the Bombay Money Lenders Act, 1946, ruling that the inspection fee was regulatory and not a tax. The Court clarified that quid pro quo is not essential for regulatory fees and emphasized the fee's role in controlling money lending practices to safeguard debtors. The appeal was dismissed without costs.
2019 (7) TMI 316 - Supreme Court The Supreme Court allowed the appeal, overturning the High Court's judgment. It held that the State has the legislative competence to levy charges on the final product, IMFL, not on the imported rectified spirit. The levy was deemed a regulatory fee for the production of potable liquor, not impeding inter-State trade and commerce. The State was found within its rights to regulate and control intoxicants, and establishing a direct quid pro quo for the levy was not required.
2018 (3) TMI 1510 - ITAT JAIPUR The Tribunal upheld the legality of the recovery of late fees under Section 234E of the Income Tax Act, 1961, for the period before the amendment to Section 200A by the Finance Act, 2015. The appeal was dismissed, confirming the demand for late filing fees imposed by the Assessing Officer. The Tribunal relied on judgments from the Rajasthan High Court and Bombay High Court, emphasizing the compensatory nature of the fees for efficient tax administration.
2013 (12) TMI 1440 - SIKKIM HIGH COURT The court dismissed the writ petition, ruling that the petitioner was not entitled to any relief sought. The petitioner's industry was established under the SIPI Act, 2000, which did not include Central Sales Tax exemption. Therefore, all assessment orders, notices, and demands for Central Sales Tax were deemed valid. The court highlighted the availability of an alternative remedy under Section 20 of the Central Sales Tax Act, 1956.
2012 (11) TMI 1206 - ITAT MUMBAI The Tribunal upheld the validity of reopening of assessment u/s 147 based on information regarding bogus share capital. The claim for amortization of payment for leasehold land was allowed. Deductions u/s 80HHC and 80IA were upheld, along with the exclusion of excise duty and sales tax for computing deduction u/s 80HHC. The Tribunal also allowed reductions in interest amounts for deduction u/s 80HHC. Various disallowances were deleted, including insurance claims and entertainment expenses. The appeals were partly allowed for both the assessee and the department.
2012 (7) TMI 498 - Supreme Court The Supreme Court upheld the High Court's decision, dismissing the appeal challenging the excessive delegation of legislative power and the nature of the licence fee under the Mysore Race Courses Licensing Act. The Court determined that the Act provided adequate guidelines for fixing the fee, classifying it as a regulatory fee rather than a tax. It emphasized that the fee increase was justified, considering inflation and increased regulatory expenses. The Court concluded that the licence fee was reasonable and necessary for effective enforcement, ultimately dismissing the appeal with costs awarded.
2009 (3) TMI 950 - WEST BENGAL TAXATION TRIBUNAL The Tribunal upheld the constitutionality and legality of the amendment to sub-section (2) of section 32 of the West Bengal Value Added Tax Act, 2003. It confirmed the State of West Bengal's legislative competence to levy the late fee, finding it to be a fee related to the benefit of filing returns beyond the prescribed period. The Tribunal justified the retrospective imposition of the late fee from April 1, 2007, and dismissed claims of an absence of a charging section and double jeopardy.
2008 (12) TMI 730 - Supreme Court The Supreme Court set aside the High Court's judgment, ruling that the State of Himachal Pradesh did not have the jurisdiction to impose the levy on rectified spirit. The case was sent back to the High Court for reconsideration, permitting the parties to submit further evidence. The appeals were granted, and the respondents were ordered to cover the appellant's costs amounting to Rs. 50,000.
2007 (6) TMI 531 - HIMACHAL PRADESH HIGH COURT The court upheld the State Government's authority to impose permit/transport fees and enhanced license fees, deeming them regulatory and within the State's jurisdiction. The court dismissed the writ petitions, finding the fees lawful and the notifications enhancing fees valid and constitutional.
2005 (11) TMI 451 - KARNATAKA HIGH COURT The court upheld the State Legislature's competence to levy sales tax on rectified spirit, citing entry 54 of List II of the Seventh Schedule to the Constitution. It rejected the argument of discrimination between rectified spirit and ethyl alcohol, noting their different commercial uses. The court dismissed the claims for refund of excess tax and interest, emphasizing the legality of the tax differentiation based on market understanding and commercial usage.
1999 (1) TMI 523 - Supreme Court The court upheld the High Court's decision, determining that the increased licence fees were regulatory-cum-compensatory fees and not taxes. The appeals and writ petition challenging the increased fees for running various establishments under the Hyderabad Municipal Corporations Act were dismissed, with no order as to costs. The court found the fees reasonable, considering the regulatory nature of the licence and the services rendered, as well as the financial data demonstrating that the fees collected were insufficient compared to the municipal corporation's expenditure on relevant services.
1997 (1) TMI 519 - Supreme Court The court upheld the Union's exclusive control over rectified spirit for industrial purposes, emphasizing the distinction from potable liquors under state control. It clarified that rectified spirit with purity above 95% falls under Union jurisdiction. The judgment affirmed the validity of the I.D.R. Act, rejecting states' contentions and emphasizing regulatory fees to prevent diversion for potable use. The decision delineated the spheres of Union and States in alcohol control, suggesting joint regulation for dual-purpose industries. The writ petition was disposed of with directions for Bihar Excise authorities to consider the clarified legal principles.
2020 (3) TMI 608 - MADRAS HIGH COURT The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, dismissing challenges that it imposed an unreasonable penalty. The court found that the fee under Section 234E serves a compensatory purpose for the department's additional burden due to delayed TDS statement filings. Additionally, the court validated the demand notices issued under Section 234E, emphasizing the importance of timely filing for efficient tax administration. The court referenced previous judgments supporting the constitutionality of Section 234E and affirmed its compensatory nature.
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