second petitioner is the chamber of income-tax consultants having advocates, chartered accountants and tax practitioners as its members. The third and fifth petitioners ... tax was for the first time imposed by the Finance Act, 1994 , pursuant to the report submitted by the Chelliah Committee on tax reforms
This was one of the measures introduced by way of corporate tax reform. Pursuant to the said change, the modality of allowing deduction for encouraging ... machinery or plant should be out of income chargeable to tax under the head "Profits and gains of business". Accordingly, such profits were
second petitioner is the Chamber of Income Tax Consultants having advocates, chartered accountants and tax practitioners as its members. The 3rd and 5th petitioners ... service tax was for the first time imposed by the Finance Act, 1994 pursuant to the report submitted by Chelliah Committee on tax reforms
earlier
available to the Contractor were subsumed in the wider indirect tax
reform that the GST constituted. In terms of economic costs, the
dispute really ... witness, came up with an
assessment on August 27, 2022 that the tax component of the contract
price was 10.03%. The Contractor
technical document No.5 i.e. a
certificate issued by the Sales Tax Department at the
close of financial year 2017.
4. It was further ... Bora, the
learned counsel that as there is a reforming tax policy
the petitioner obtained a certificate issued by the
office of Superintendent, Central Goods
Commissioner Of Income-Tax, Bombay ... vs U.M. Shah, Proprietor, Shrenik Trading ... on 22 June, 1972
Equivalent citations: [1973]90ITR396(BOM)
Author: Y.V. Chandrachud ... Supreme Court to give reasons, vide Commissioner of Income-tax v. Daulatram Rawatmall and Reform Flour Mills P. Ltd. v. Commissioner of Income-tax
levy
property tax on the basis of capital value as an alternative to the earlier
method of levying property tax on the basis of rateable ... With a view to exploring the possibility of reforming
the property tax system, so as to augment the revenue of the
Corporation, the Tata Institute
Indirect Taxes, but a number of formidable practical considerations, including the problems of incorporating the sales taxes of States into a Centrally administered VAT ... early stages of the reform. Its aim and objective is to simplity the Central excise tax collection, being broadly revenue neutral. Therefore, any classification made
levy
property tax on the basis of capital value as an alternative to the earlier
method of levying property tax on the basis of rateable ... With a view to exploring the possibility of reforming
the property tax system, so as to augment the revenue of the
Corporation, the Tata Institute
levy
property tax on the basis of capital value as an alternative to the earlier
method of levying property tax on the basis of rateable ... With a view to exploring the possibility of reforming
the property tax system, so as to augment the revenue of the
Corporation, the Tata Institute
