Follow Us:

Judiciary

Luxury Tax leviable on Accommodation under ‘Timeshare Agreement’

April 5, 2017 2691 Views 0 comment Print

The petitioner does not have a contention that the Resort owned by the petitioner does not come under the definition of “Hotel”. The Resorts are assessed under the LT Act and have also been remitting such tax as collected from the non-members who are residing in their facility and for any facility other than accommodation […]

Kerala HC upholds Levy of One Time Registration Tax on Taxi Vehicles

April 5, 2017 1650 Views 0 comment Print

These writ petitions concern challenge to Finance Bill, 2014 by which taxi vehicles are also imposed with an obligation to pay one time tax for fifteen years.

Credit of Advance Tax paid can be claimed under IDS 2016

April 4, 2017 4050 Views 0 comment Print

Court is of the opinion that there is no bar for an assessee or declarant to claim credit of advance tax amounts paid previously relative to the assessment years or periods for which it seeks benefits under IDS scheme.

Service of Notice to the firm: ITAT Amritsar Explains the Law

April 4, 2017 1473 Views 1 comment Print

A partnership firm purchased property from NRI but failed to deduct TDS u/s 195. The ADIT (International Taxation) raised demand comprising tax and interest by issuing notice to one of the partners of the firm in his individual capacity.

Educational qualification is not a qualification prescribed for post of Kotwar in Kotwari Rules

April 4, 2017 6273 Views 0 comment Print

.The basic finding of the Board of Revenue that educational qualification is required for the post of Kotwar is unsupportable by the Rules and therefore the consequent finding recorded that the petitioner has referred incorrect educational qualification (marks sheet) to support his appointment, is also liable to quashed being perverse to the record.

Government cannot direct assessing officer to take a particular view: HC

April 3, 2017 1431 Views 0 comment Print

HC held that The Central Government cannot direct the assessing officer to take a particular view of the matter as that would be a direct interference with his powers as an assessing officer. He has to exercise the powers in accordance with law.

Requirement of depositing 75% of award amount U/s. 19 of MSMEs Development Act, 2006, is mandatory

April 3, 2017 13935 Views 1 comment Print

If the facts of the instant case are examined, it is quite vivid that in the present case, the award was passed by the Facilitation Council on 12-3-2014, the respondent herein filed application for execution of award on 21-8-2014 and thereafter on 19-2- 2015, application under Section 34 of the Act of 1996 was filed […]

JCIT to disclose Tax Budget Target fixed & Tax Collected under RTI

April 3, 2017 1041 Views 0 comment Print

The Complainant vide his RTI application sought information on two points with respect to JCIT and desired details regarding Income Tax Budget Target fixed by JCIT Range- 3, Bokaro for the Financial Year 2015-2016 and Tax Collected during the Financial Year 2015-16.

A female Govt servant, who begotten a child by surrogacy is entitled to maternity leave

April 1, 2017 3057 Views 0 comment Print

HC held that A female Government servant, who has begotten a child by procedure of surrogacy, is entitled for maternity leave under Rule 38 of the Chhattisgarh Civil Services (Leave) Rules, 2010. 1. To become a mother is the most natural phenomenon in the life of a woman. Whatever is needed to facilitate the birth […]

CPC or Limitation Act has no application in writ proceeding or restoration / review / modification in a writ petition.

April 1, 2017 30015 Views 0 comment Print

This is an application for restoration of WPS No. 1501 of 2015, which was dismissed for want of prosecution for non compliance of the peremptory order passed by this Court on 29.04.2015 directing that if the petitioner fails to pay the process fee, as per rules, the petition shall stand dismissed automatically without reference to the Court.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031