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Interpretation of Government Notification on Exemption of Conversion Fees for Land Reclamation under the Kerala Conservation of Paddy Land and Wetland Act, 2008

The Supreme Court held that the exemption under the Notification applies only to lands up to 25 cents and cannot be extended to larger holdings. The ...

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Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...

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State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

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"Bombay High Court Dismisses Writ Petitions on Tax Demands; Upholds Adjudication Process" "Reiterates statutory remedies and the necessity of factual adjudication for GST disputes."

The Bombay High Court dismissed a batch of writ petitions filed by various companies, including Oberoi Constructions Ltd., challenging tax demands and...

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"Bombay High Court Rules on Deemed Registration of Trusts Under Income Tax Act" "Trust's registration deemed granted due to CIT's delayed response."

The Bombay High Court ruled that the Respondent was entitled to a deemed registration under the Income Tax Act (Section 12AA) due to the failure of t...

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High Court Upholds Exemption for Shirdi Sai Baba Trust's Anonymous Donations Religious and Charitable Trust Entitled to Tax Exemption Under Section 115BBC(2)(b)

The Bombay High Court, involves the appeals by the Commissioner of Income Tax (CIT) challenging the Income Tax Appellate Tribunal's (ITAT) decision in...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...