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Madras High Court Dismisses Writ Challenging Eviction Notice Under Tamil Nadu Land Encroachment Act — Petitioner Granted Liberty to Submit Explanation. Show-Cause Notice Under Section 7 Not Final Order; Writ Not Maintainable Unless Issued by Incompetent Authority....

The petitioner, S. Ramkumar, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court, challenging a notice issued by the second respondent (Revenue Tahsildar)...

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Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions....

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench dated 10.02.2011 in ITA 1016/Mds/2010 for assessmen...

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Madras High Court Allows Assessee's Appeal in Income Tax Case, Holding Legal Fees and Lenders Agency Fees as 'Interest' Under Section 2(28A) Eligible for Exemption Under Section 10(23G) of Income Tax Act, 1961. The Court restored the CIT(A)'s order allowing exemption for fees charged for documentation in connection with long term finance....

The appellant, M/s IDFC Limited, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against the order dated 28.09.2012 of the Income Tax Appellate Tribunal, Chennai 'C' Bench, for...

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Madras High Court Allows Assessee's Appeal in Income Tax Exemption Case — Liquidated Damages, Underwriting Commission, and Structuring Fees Held Eligible for Section 10(23G) Exemption. Prior Decision on Liquidated Damages Followed; Underwriting Commission and Structuring Fees Deemed 'Interest' Under Explanation to Section 10(23G)....

The appellant, M/s IDFC Limited, a financial institution, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) date...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions...

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, bas...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents...

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16. The petitioner, an assessee, had filed re...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid...

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Order for Assessment Year 2012-13 -- The petitioner c...

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High Court Allows Petition in Service Law Case, Quashing Termination and Directing Regular Pay Scale for Health Workers. Termination based on revised merit list without notice violates natural justice, and employees completing five years of service are entitled to regular pay scale as per government resolutions under Article 226 of Constitution of India....

The dispute involved petitioners who were appointed as Multi Purpose Health Workers (M) in 2012 based on an initial merit list following an advertisement by the Gujarat Panchayat Service Selection Boa...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid....

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ceramic tiles, had filed a return declaring minimal ...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3)....

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by the Income Tax Department. The petitioner had filed...