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Judgements by Late CA Sampat Jain

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(1) In the matter of interpretation of a taxing statute, as also other statutes where the applicability of Article 246 of the Constitution of India, read with Seventh Schedule thereof is in question, the Court may have to take recourse to various t

Posted in VAT |   43 Views



. On a writ petition filed by the assessee challenging the seizure of certain jewellery and ornaments belonging to the assessee, the High Court held that the search and seizure were invalid and illegal. The High Court ordered that interest at t

Posted in Income Tax |   33 Views



a

Posted in Income Tax |   405 Views



Sales tax & Excise not includible in the "total turnover" for 80HHC deduction: SC

Posted in Income Tax |   52 Views