Revenue Court Case Laws

With more than 94 000 revenue cases pending in court the himachal pradesh government is working on simplifying revenue laws for early disposal of the cases.

Revenue court case laws. An analysis of case law indicates that at least three different tests are applied by the courts. The rule against foreign revenue enforcement often abbreviated to the revenue rule is a general legal principle that the courts of one country will not enforce the tax laws of another country. The nab case exemplifies the enduring accuracy of an observation long ago made by the high court in western gold mines nl v commissioner of taxation wa that the determination of whether expenditure is on revenue or capital account necessitates the making of both a wide survey and an exact scrutiny of the taxpayer s activities. In state of colorado v harbeck 133 n e.

2 tests applied by the court 2 1 introduction the courts do not apply a single test to determine the nature of an amount. In sub section 1 means a court having jurisdiction under any local law to entertain suits or other proceedings relating to the rent revenue or profits of land used for agricultural purposes but does not include a civil court having original jurisdiction under this code to try such suits or proceedings as being suits or proceedings of a civil nature. The facts of a case usually tell a human story and it is something with which a tax trainee or professional can identify. Lexisnexis is passionate about bringing you quality case law that is why they have partnered with nyasha musviba founder of the south african tax guide to scour their database and handpick a selection of the most topical and noteworthy tax cases of the last few years for.

The income tax act provides for a formal objection process when a charity feels the canada revenue agency cra did not interpret the facts or applied the law correctly if a charity disagrees with the cra s decision concerning its objection it has the right to appeal to a court. Schools in texas could use local property taxes to boost revenue. Showing 1 to 20 of 24857 records. Vat and sales tax case laws.

1921 the court referred to. The court said the law interfered with. The majority s acknowledgement of climate change science put this case on the legal. The supreme judicial court affirmed the decision of the appellate tax board board upholding the commissioner of revenue s assessment of an additional massachusetts estate tax based on the value of a qualified terminable interest property qtip trust in computing a decedent s massachusetts estate tax return holding that there was not a constitutional or a statutory barrier to the assessment.

As the courts developed separate tests for the nature of expenditure this will not be discussed here. State revenue minister mahender singh.