Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Amnesty Scheme Under Section 128(A) Offers...     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    GST Time Extension During COVID-19: Court Defers...     TaxTMI    Bail denied for mastermind accused of Rs. 53.03...     TaxTMI    Taxpayer's Appeal Succeeds as Cash from Selling...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    Government Amends India-Mauritius CECPA Tariff...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     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 ...


High Court Upholds Constitutional Validity of Luxury Tax Amendment, Classifying Accommodations Over Rs. 1000 as 'Luxury' Under Article 226.

January 11, 2017

Case Laws     VAT and Sales Tax     HC

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. Income Tax: Section 206C(1F) of the Income Tax Act is proposed to be amended to levy Tax Collection at Source (TCS) on sale of any other goods exceeding Rs. 10 lakh, in...

  2. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  3. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

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

  5. 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...

  6. HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

  7. Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money...

  8. Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification

  9. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

  10. Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

  11. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

  12. Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - Notification

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

  14. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

  15. Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Members' Share Calculation in AOP/BOI Income: Deducting Remuneration, ...
T: Income Tax Bill 2025 Clause 101 Expands Aggregation Rules to Include C...
T: Tax Liability When Your Income Is Included in Another Person's Total I...
F: Exports to Nepal and Bhutan Qualify for Duty Drawback Regardless of Pa...
F: Director's Foreign Cab Services for Client Meetings Subject to GST Und...
A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...
A: Mandatory ISD Registration Now Required for Head Offices Distributing ...
A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...
A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...
A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...
A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...
A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...
A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...
A: Essential Strategies for Managing Export Business Risks: From Market D...
A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...
A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...
A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...
A: India's Export Opportunities: Selecting Profitable Products in Textile...
A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...
H: Input Tax Credit Not Available for Share Buyback Expenditure Under GST...
H: Gujarat Maritime Board Dredging Services Not Eligible for Exemption Un...
H: GST Demand Against Deceased Invalid Without Show Cause Notice to Legal...
H: Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under ...
H: No GST Payable on Gas Lost During Transit, But Input Tax Credit Must B...
H: Investment Firm Cannot Claim Input Tax Credit on Mutual Fund Transacti...
H: Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Un...
H: Section 34 Application Filed on Next Court Working Day After Holiday P...
H: GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Offi...
H: Input Tax Credit Denied for Concrete Tower Construction Supporting Man...
H: Businesses Can Apply Margin Scheme for Second-Hand Goods While Maintai...