How to Prove Tax Receipts in Civil Cases: Guide

2023 0 Supreme(SC) 204

dealer and has issued the tax invoice in compliance with the requirement of the KVAT Act and the Rules made thereunder. ... It is submitted that in the case of The Additional Commissioner of commercial Taxes Zone – II and Ors. Vs. M/s. Transworld Star Manjushree, Civil Appeal Nos. 216-217 of 2023 @ SLP (Civil) No. 6337-6338 of 2022, both the seller and dealer were registered. ... , or liable to ....

2023 0 Supreme(All) 2772

Similarly, this Court in the case of the Commissioner Commercial Tax v. M/s Ramway Foods Ltd. ... In support thereof, tax invoice, e-way bill, weighment receipt before & after loading, bilty, etc. were filed and on the basis of the said documents, ITC was availed by the petitioner. ... Further, the case law relied upon by the counsel for the petitioner of this Court in Ashish Trading Company (supra) is al....

2024 Supreme(BD)(SC) 13761

The law does not provide that the respondent VAT authority can issue any demand notice on the request of the audit team but it is their absolute power in case of by the VAT Authority pursuant to the audit conducted for collateral ... without lawful authority inasmuch as the VAT authority cannot Division in Civil

2025 0 Supreme(All) 2586

In the case in hand, petitioner is claiming ITC on the basis of supplies made by Shree Radhey International in the year 2018. Admittedly, only tax invoice was issued by the supplier. ... Further, the case law relied upon by the counsel for the petitioner of this Court in Ashish Trading Company (supra) is also of no aid to the petitioner as in that case in para 14, the Court has recorded a finding of fac....

The very argument of the learned counsel for the respondent taxpayer is counterproductive. lt opens the door for a constructive dialogue about whether the Tax Appeals Commission has the authority to declare as void Notices sent by the Commissioner General of Inland Revenue purely ... Tax Appeals Commission (TAC) against the determination of the Commissioner General of Inland Revenue. ... Commissi....

2024 0 Supreme(Guj) 1023

arrears of revenue tax to be paid by the complainant. ... During cross-examination, it has come on record that the tax receipt book was lying on the table of the accused along with other register. 9.4. ... During the cross-examination, the witness had admitted that there is no mention about how the pre-determined signal was given and there were other register lying on the table of the accused but he does not remember wheth....

2023 0 Supreme(All) 1976

Firstly, even as per the case of the revenue the driver of the vehicle was in possession of a digital tax invoice without signatures of the authorised signatory. ... The Court has no hesitation to observe that a honest tax payer in the facts of this case has been unnecessarily harassed by the revenue authorities. The Court will say no further. ... The case of the petiti....

2024 0 Supreme(All) 2231

The accused has also an option to prove the non- existence of consideration and debt or liability either by letting in evidence or in some clear and exceptional cases, from the case set out by the complainant, that is, the averments in the complaint, the case set out in the statutory notice and evidence ... (1986) 2 SCC 486 : 1986 SCC (Tax) 410, this Court was considering Section 28-B of the Uttar Pradesh Sales T....

2023 0 Supreme(P&H) 3480

Similarly, in Concepts Global Impex's case (supra), a Co-ordinate Bench of this Court was dealing with a case wherein, at the time of import of goods, the duty leviable thereon, was paid but the Directorate of Revenue Intelligence has pressurized the petitioner to pay another sum of Rs.42 lacs while ... In the present case, the petitioner shortly after depositing the amount of Rs.50.70 lacs had approached the rev....

2024 0 Supreme(Bom) 308

He submitted that the municipal tax cannot be equated to land revenue which may be levied by the Government. In any case, the Additional Deputy Commissioner who has issued the notice is of the “Toll Tax Department” and not of the “Property Tax Department”. ... The learned Advocate General submitted that, in any case, the Warrants of Distress/Recovery Certificates in the....

2018 0 Supreme(Kar) 143

Once it is construed to be a revenue receipt, necessarily, unless there is an exemption under the appropriate provisions of the Act, the revenue receipt is exigible to tax. The amended definition of "interest" was not intended to exclude the revenue receipt of interest on delayed payment of compensation from taxability. It would mean that the interest received as income on the delayed payment of the compensation determined under Section 28 or 31 of the Acquisition Act is a ta....

2011 0 Supreme(Mad) 4729

Since the burden of proof in a penalty proceeding varies from that involved in an assessment proceeding, a finding in an assessment proceeding that a particular receipt is income cannot automatically be adopted as a finding to that effect in the penalty proceeding. No doubt, the fact that the assessment order contains a finding that the disputed amount represents income constitutes good evidence in the penalty proceeding but the finding in the assessing proceeding cannot be regarded as conclus....

1999 2 Supreme 380

Hence, this appeal by special leave by the assessee. The question which was consi­dered by the Income Tax Authorities was wheth­er the receipt of the said amount is capital receipt or revenue re­ceipt. The Income-tax Officer arrived at a conclusion that it was a revenue receipt, Commissioner of Income Tax (Appeals) held that it was a capital receipt, the Tribunal confirmed the said finding, on refer­ence to the High Court, the High Court arrived at a conclusion that it was a reve....

1987 0 Supreme(SC) 593

It is for the Income-tax authority to prove hat a particular receipt is taxable. In our opinion, the Tribunal has properly considered all the evidence in the instant case. An order recorded on a review of only a part of the evidence and ignoring the remaining evidence could not be regarded as conclusively determinative of he question of fact raised before the Tribunal. If, however, he receipt is accepted and certain amount is accepted as taxable, it could be added but it was ....

1985 0 Supreme(Raj) 192

In the penalty proceeding the taxing authority is bound to consider the matter afresh on the material before it and, in the light of the burden to prove resting on the revenue, to ascertain whether a particular amount is a revenue receipt. Since the burden of proof in a penalty proceeding varies from that involved in an assessment proceeding, a finding in an assessment proceeding that a particular receipt is income cannot automatically be adopted as a finding to that effect i....