Search Results for "Income Tax Act Section 132"

Trending :

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Income Tax Act Section 132"

441 result(s) found

Home Search Results

Scroll Down To Discover

Found 441 result(s)

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Reopening Under Section 147 Invalid as Issue Already Decided by CIT(A) in Favour of Assessee. The court held that the reassessment notice under Section 148 was based on the same issue already decided by the appellate authority, constituting a change of opinion and barred by the proviso to Section 147 of the Income Tax Act, 1961.

26 Apr 2024

The petitioner, M/s. Poonam Builders, an Association of Persons (AOP) engaged in construction business, completed a residential project named 'Harsh V...

Supreme Court

Supreme Court Dismisses Assessee's Appeal Against Inclusion of Interest Credits as Taxable Income Under Section 4(1)(a) of Income-tax Act, 1922. Mercantile System Credit Entries for Interest from Own Shop in Native State Treated as Income Received in British India.

3 Oct 1958

The assessee, ordinarily resident in British India, carried on business at Khurja and Aligarh in India and at Chistian in the Indian State of Bahawalp...

High Court

Bombay High Court Allows Writ Petition Challenging Form-3 Under Direct Tax Vivad Se Vishwas Act, 2020 for Assessment Year 2003-2004 — Designated Authority Directed to Recompute Amount Payable After Considering Refund Already Paid. The Court held that the Designated Authority must consider refunds paid under Section 244A of the Income Tax Act, 1961 while computing the amount payable under the DTVSV Act, and apply the principle of set off under Section 245 of the IT Act.

25 Aug 2021

The Petitioner, Cooperative Rabobank U.A., a bank established in the Netherlands and part of the Rabobank Group, is a regular assessee under the Incom...

High Court

Bombay High Court Hears Batch of Petitions by Retailers and Others Challenging Service Tax on Renting of Immovable Property. The levy of service tax on renting was contested under the Finance Act, 1994, Sections 65–66, on constitutional grounds.

4 Aug 2011

The judgment, delivered orally on August 4, 2011, by a Division Bench of the Bombay High Court comprising Dr. D.Y. Chandrachud and Anoop V. Mohta, JJ....

High Court

High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

21 Apr 2015

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Gain on Pre-payment of Deferred VAT/Sales Tax Held as Revenue Receipt. The court held that the benefit arising from prepayment of deferred sales tax liability at a discounted NPV is a revenue receipt taxable under Section 41(1) of the Income Tax Act, 1961, as it represents a remission or cessation of a trading liability.

5 Feb 2020

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

High Court

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

20 Jan 2026

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

High Court

Karnataka High Court Hears Writ Petitions Challenging ED Summons Under PMLA; Petitioners Argue Income Tax Offences Not Scheduled Offences

29 Aug 2019

The batch of writ petitions was filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka. The petitioners, inc...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Disallows Reopening of Assessment Beyond Four Years Without Failure to Disclose Material Facts. Section 147 of Income Tax Act, 1961 Requires Full and True Disclosure for Reopening After Four Years.

25 Jan 2016

The appellant, M/s. Safina Hotels Private Limited, filed its return of income for the assessment year 2001-02. The assessment was completed under Sect...

8 9 10 11 12

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)