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Oct 19 2023

Assessing Officer Circle (international Taxation) 2(2)(2) New Delhi Vs ...

Court: Supreme Court of India

Decided on: Oct-19-2023

rules. Various aspects may be of importance here. Treaty rules in particular often distinguish between treaty effects on assessed taxes and those on withholding taxes. In general, the material effects of tax treaties apply retrospectively, viewed from … treaty would affect the sovereignty of France or alter an existing statute, though such authorization has no normative value. A treaty affecting the rights of the citizens has to be published; after publication it prevails over French


Mar 01 1977

The Assessing Authority, Patiala, District Patiala and ors. Vs. Patial ...

Court: Supreme Court of India

Decided on: Mar-01-1977

Reported in: AIR1977SC1339; (1977)2SCC389; [1977]3SCR85; [1977]39STC381(SC); 1977(9)LC242(SC)

by them between 1.1.1966 to 31,3,66 to the purchasing dealer. The Assessing Authority, Patiala rejected this claim and assessed tax, amounting to Rs. 1,99558.94, on the proceeds of the sales made by the assessees to the purchasing … March 31, 1966 in April, 1966 and claimed deductions under Section 5(2)(a)(ii) in respect of sales of the value of Rs. 32,56,267.35 made by them between 1.1.1966 to 31,3,66 to the purchasing dealer. The Assessing Authority, Patiala


Jul 23 1981

Assessing Authority-cum-excise and Taxation Officer, Gurgaon and anr. ...

Court: Supreme Court of India

Decided on: Jul-23-1981

Reported in: AIR1981SC1610; 1981(3)SCALE1067; (1981)3SCC531; [1982]1SCR55; [1981]48STC239(SC); 1981(13)LC688(SC)

solution. The facts giving rise to the appeal are few and may be briefly stated as follows. The assessee is a limited company registered under the Companies Act, 1956 and having its registered office at Calcutta. The … of interpretation that a statute must be construed according to its plain language and neither should anything be added nor subtracted unless there are adequate grounds to justify the inference that the legislature clearly so intended. It


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Mar 01 1977

Assessing Authority and ors. Vs. Patiala Biscuit Manufacturers (P) Ltd ...

Court: Supreme Court of India

Decided on: Mar-01-1977

Reported in: (1977)6CTR(SC)185

1, 1966 to March 31, 1966 to the purchasing dealer. The Assessing Authority Patiala rejected this claim and assessed tax, amounting to Rs. 1,99,558.94, on the proceeds of the sales made by the assessee to the purchasing … 1966 in April, 1966 and claimed deductions under Section 5(2) (a) (ii) in respect of sales of the value of Rs. 32,56,267-35 made by them between January 1, 1966 to March 31, 1966 to the purchasing dealer.


Mar 26 2025

Fast Track Assessment Team No.2 vs K. Sasilal

Court: Kerala

Decided on: Mar-26-2025

the statute in question itself has been repealed in relation to the commodity in question, and the Kerala Value Added Tax Act was introduced, cannot be justified under any circumstances. We, therefore, find no merit in this … NO. 1700 OF 2021 (THE JUDGMENT DATED 16.03.2020 IN WP(C) NO.6857 OF 2020) APPELLANTS/RESPONDENTS IN WP(C):1 FAST TRACK ASSESSMENT TEAM NO.2 STATE GOODS AND SERVICE TAX DEPARTMENT, REPRESENTED BY THE STATE TAX OFFICER, 1ST CIRCLE, CIVIL STATION,


Mar 26 2025

Assistant Commissioner (Assessment), vs Rajeeb N.T.a,

Court: Kerala

Decided on: Mar-26-2025

JUDGMENT DATED 24.01.2020 IN WP(C) NO.2077/2020) APPELLANTS/RESPONDENTS IN WP(C): 1 ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-1, COMMERCIAL TAXES, SALE TAX COMPLEX, JAWAHAR NAGAR, ERANHIPALAM.P.O., KOZHIKODE-673006. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,


Apr 09 2024

The Assessing Officer vs Managala Marine Exim India (P) Ltd.

Court: Kerala

Decided on: Apr-09-2024

Sale Proceeds Proceeds Proceeds Sale Proceeds Sale proceeds means the Sale proceeds means the amount amount of sale value of means the sale realized or is likely fish sold in or from the value of all to … REPRESENTED BY THE SECRETARY, FISHERIES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 3 THE DIRECTOR OF FISHERIES, VIKAS BHAVAN, THIRUVANANTHAPURAM 4 THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF FISHERIES, ALAPPUZHA. SRI. MUHAMMED RAFEEQ - SPECIAL GOVERNMENT PLEADER RESPONDENTS:-[PETITIONER AND 3rd RESPONDENT


Apr 09 2024

The Assessing Officer and Deputy Director of Fisheries vs Baby Marine ...

Court: Kerala

Decided on: Apr-09-2024

Sale Proceeds Proceeds Proceeds Sale Proceeds Sale proceeds means the Sale proceeds means the amount amount of sale value of means the sale realized or is likely fish sold in or from the value of all to … REPRESENTED BY THE SECRETARY, FISHERIES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 3 THE DIRECTOR OF FISHERIES, VIKAS BHAVAN, THIRUVANANTHAPURAM 4 THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF FISHERIES, ALAPPUZHA. SRI. MUHAMMED RAFEEQ - SPECIAL GOVERNMENT PLEADER RESPONDENTS:-[PETITIONER AND 3rd RESPONDENT


Apr 09 2024

The Assessing Officer vs S.H.Marine Exim

Court: Kerala

Decided on: Apr-09-2024

Sale Proceeds Proceeds Proceeds Sale Proceeds Sale proceeds means the Sale proceeds means the amount amount of sale value of means the sale realized or is likely fish sold in or from the value of all to … REPRESENTED BY THE SECRETARY, FISHERIES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 3 THE DIRECTOR OF FISHERIES, VIKAS BHAVAN, THIRUVANANTHAPURAM 4 THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF FISHERIES, ALAPPUZHA. SRI. MUHAMMED RAFEEQ - SPECIAL GOVERNMENT PLEADER RESPONDENTS:-[PETITIONER AND 3rd RESPONDENT


Apr 09 2024

The Assessing Officer, vs Premier Seafoods Exim (P) Ltd

Court: Kerala

Decided on: Apr-09-2024

Sale Proceeds Proceeds Proceeds Sale Proceeds Sale proceeds means the Sale proceeds means the amount amount of sale value of means the sale realized or is likely fish sold in or from the value of all to … REPRESENTED BY THE SECRETARY, FISHERIES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 3 THE DIRECTOR OF FISHERIES, VIKAS BHAVAN, THIRUVANANTHAPURAM 4 THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF FISHERIES, ALAPPUZHA. SRI. MUHAMMED RAFEEQ - SPECIAL GOVERNMENT PLEADER RESPONDENTS:-[PETITIONER AND 3rd RESPONDENT


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