In case of different stand taken by the department by rejecting ...

Case Laws VAT and Sales Tax

April 19, 2016

In case of different stand taken by the department by rejecting its own order, the exemption of entertainment tax is granted from the date of release of movie and not from the date of issuance of Government Order - HC

View Source

← Previous Next →

In case of different stand taken by the department by rejecting ...

Case Laws VAT and Sales Tax

April 19, 2016

You may also like:

A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on...

Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when...

Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it...

Valid ‘demerger’ u/s 2(19AA) - carry forward of loss and unabsorbed deprecation - in the case of demerged company revenue has already taken a stand that the transaction...

Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Business Auxiliary service - payment of commission income to loan seakers - Different stand taken before income tax authority and service tax authority - matter goes...

The case involved a challenge to assessment orders regarding whether sponsorship receipts constitute "payment for admission to entertainment." The court examined if the...

Transmission of shares - estoppel by conduct - The appellant himself has purchased the shares of the respondents of USA based company at a consideration on the same...

Speculative loss - Setting off the Brought Forward Losses – Proportionate Expenses - The department cannot take different stand on the year under consideration as...

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...

Levy of entertainment tax - chargeable event not specified - Section 4-I of the Tamil Nadu Entertainments Tax Act declared as unconstitutional. - HC

Quick Updates: