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High Court

Bombay High Court Dismisses Revenue's Appeal in Section 32AB Deduction Case. Deduction under Section 32AB of the Income Tax Act, 1961 is to be computed on the profits of each eligible business unit separately without setting off losses from another eligible business unit, where separate accounts are maintained.

25 Oct 2005

The case involves an appeal by the Revenue under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT...

Supreme Court

Supreme Court Dismisses Revenue's Appeal, Upholds Inclusion of Share Premium in Paid-Up Capital for Super-Tax Rebate under Finance Acts. Share Premium Account Maintained as Identifiable Separate Account within Reserves Qualifies for Inclusion under Explanation to Paragraph D of Part II of Finance Acts 1956 and 1957, Not Barred by Companies Act 1956.

14 Feb 1969

The Allahabad Bank Ltd., a public limited company with paid-up share capital of Rs. 30,50,000, had issued shares at a premium before January 1, 1954, ...

High Court

Bombay High Court Heard Appeal in Arbitration and Conciliation Act, 1996 on Joint Liability of Husband for Wife's Share Trading Debit Balance. The court examined whether separate client accounts under Regulation 247A of the Bombay Stock Exchange Bye-laws precluded the broker from claiming joint and several liability against the appellant for the debit balance of his wife's separate trading account absent a tripartite agreement.

29 Apr 2021

The dispute arose out of a share trading relationship between a stock broker and two of its constituents, who were husband and wife, each maintaining ...

Supreme Court

Supreme Court Upholds Assessee's Choice of Previous Year for Newly Taxable Income under Income Tax Act, 1922. Income from Sources Outside Taxable Territories Not Previously Assessed to Tax Did Not Trigger Proviso to Section 2(11)(i)(a), Allowing Different Previous Year.

16 Dec 1969

The dispute arose under the Indian Income Tax Act, 1922 concerning the determination of the 'previous year' for the assessment year 1950-51. The asses...

High Court

Bombay High Court Dismisses Writ Petition Challenging Clubbing of Establishments Under EPF Act. Common Ownership and Same Telephone Number Justify Clubbing for Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

4 Jan 2010

The petitioner, M/s. Kiran Agencies, a proprietary firm engaged in pharmaceutical distribution, challenged the order dated 30.03.2005 passed by the Em...

Supreme Court

Supreme Court Allows Assessee Banks in Income Tax Act Section 14A Dispute Over Disallowance of Interest Expenditure. Court held that when assessee banks have sufficient interest-free own funds exceeding investments in tax-free bonds and shares, no proportionate disallowance of interest under Section 14A is permissible, as investments are presumed to be made from interest-free funds.

9 Sep 2021

The Supreme Court of India addressed a batch of civil appeals concerning the interpretation of Section 14A of the Income Tax Act, 1961, in the context...

Supreme Court

Supreme Court Allows Segregation of Trial for MLA Accused in Communal Violence Cases — High Court Order Quashed. Trial Court directed to file separate charge sheet and conduct separate trial for appellant under Section 528 BNSS, 2023.

1 Jan 2025

The appellant, Mamman Khan, a sitting MLA from Ferozepur Jhirka constituency in Haryana, was arrayed as an accused in FIR Nos.149 and 150 both dated 0...

Supreme Court

Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

12 Sep 2019

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

High Court

Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

4 Dec 2019

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

Supreme Court

Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

29 Jul 2020

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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