Assessments - 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)

is effected from the date of the application 2. M/s. Patiala Biscuits , (hereinafter referred to as the assessees) appointed M/s. Rajpura Biscuit Company as their sole selling agents. The agents made an application on 1 1.1966

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)

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

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

Court: Supreme Court of India

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

is effected from the date of the application ?2. M/s. Patiala Biscuits . (hereinafter referred to as the assessees) appointed M/s. Rajpura Biscuit Company as their sole selling agents. The agents made an application on January 1,

Fast Track Assessment Team No.2 vs K. Sasilal

Court: Kerala

would tantamount to doing violence to the language used in the statutory provision, which deals with “fast track assessments”, and also run contrary to its inherent scheme. It is also significant that under the KGST Act, the

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

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

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

Court: Kerala

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

The Assessing Officer vs S.H.Marine Exim

Court: Kerala

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

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

Court: Kerala

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