Assessment - Judgment Search Results

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

Court: Supreme Court of India

RAVINDRA BHAT, J.Table of Contents I. Facts...........................................................................................................................2 II. Arguments of parties..................................................................................................6 A. Revenue’s contentions.........................................................................................................6 B. Contentions of the assessees/Respondents.......................................................................12 III. Relevant statutory provisions...................................................................................20 IV. Analysis....................................................................................................................21 A. General..............................................................................................................................21 2 B. The interpretation of the term “is”.....................................................................................30 C. Treaty

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

Court: Supreme Court of India

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

deduction has to produce the declaration of the purchasing dealer, in the prescribed form, at the time of assessment. 12. The main contention of Shri K.S. Suri, learned Counsel for the appellant is that the declaration form

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

Court: Supreme Court of India

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

dated 13th July 1967 in the same terms by the Excise and Taxation Officer in regard to the assessment years 1962-63 to 1966-67. The assessee replied to the notices by its letter dated 21st July 1967 asking

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

Court: Supreme Court of India

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

deduction has to produce the declaration of the purchasing dealer, in the prescribed form, at the time of assessment.12. The main contention of Shri K. S. Suri, learned Counsel for the appellant is that the declaration form

Fast Track Assessment Team No.2 vs K. Sasilal

Court: Kerala

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,

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

Court: Kerala

WA NO. 978 OF 2020 1 2025:KER:25870IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH...

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

Court: Kerala

that case, but the impact thereof falls on the land delivering the minerals.(vii) It would also mean an assessment or levy.Availability of indirect benefit and a general nexus between the person bearing the burden of levy of

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

Court: Kerala

that case, but the impact thereof falls on the land delivering the minerals.(vii) It would also mean an assessment or levy.Availability of indirect benefit and a general nexus between the person bearing the burden of levy of

The Assessing Officer vs S.H.Marine Exim

Court: Kerala

that case, but the impact thereof falls on the land delivering the minerals.(vii) It would also mean an assessment or levy.Availability of indirect benefit and a general nexus between the person bearing the burden of levy of

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

Court: Kerala

that case, but the impact thereof falls on the land delivering the minerals.(vii) It would also mean an assessment or levy.Availability of indirect benefit and a general nexus between the person bearing the burden of levy of