Doctrine of promissory estoppel - Continuity of exemption after ...

Court Upholds Ten-Year Tax Holiday, Ensures Promissory Estoppel Protects Exemptions in Transition from KST to KVAT Regime.

February 10, 2016

Case Laws VAT and Sales Tax HC

Doctrine of promissory estoppel - Continuity of exemption after migration from sales tax regime to VAT regime - tax holiday of ten years - KST to KVAT - exemption from CST - once an assessee is found entitled to grant of exemption, the procedure for the same is to be construed liberally in favour of, and for the benefit of the assessee - HC

View Source

← Previous Next →

Doctrine of promissory estoppel - Continuity of exemption after ...

Court Upholds Ten-Year Tax Holiday, Ensures Promissory Estoppel Protects Exemptions in Transition from KST to KVAT Regime.

February 10, 2016

Case Laws VAT and Sales Tax HC

You may also like:

Notice issued for reopening assessment u/s 147 was beyond the limitation period stipulated in Section 149(1). The High Court, following Ojjus Medicare Pvt. Limited,...

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...

Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be...

Delay of 10 years for adjudicating the case - Liability of cess on bringing goods within the limits of Navi Mumbai Municipal Corporation - since the Commissioner failed...

The assessment years beyond six years but not exceeding ten years can be reopened u/s 153A only if the Assessing Officer possesses evidence depicting escapement of...

The Delhi High Court examined the constitutional validity of an amendment in the Income Tax Act, 1961, specifically u/s 31 of the Finance Act, 2017. The petitioner...

Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

Doctrine of Promissory Estoppel - EPCG Scheme - The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant...

Principle of promissory estoppel - Levy of penalty - Amendment in the exemption scheme - Tribunal was wholly justified in invoking the doctrine of principle of...

100% EOU - cement plant with units both in India and Bangladesh - doctrine of promissory estoppel - learned single Judge has rightly applied doctrine of promissory...

HC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through...

Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for...

The High Court held that the impugned notices issued for Assessment Years 2009-10 to 2014-15 u/s 153C of the Income Tax Act were valid and not time-barred. The court...

Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments - The Delhi High Court meticulously analyzed the...

Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the...

Quick Updates: