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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "income definition"

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High Court

Bombay High Court Dismisses Assessee's Writ Petition Challenging Rejection of Revision Application Under Section 264 of Income Tax Act, 1961 — Subsidy Held as Revenue Receipt, Not Capital. The Court ruled that acceptance of subsidy as taxable income in the returns and before the Settlement Commission precluded later challenge, and the settlement order was final and binding.

4 Feb 2019

The dispute arose from the petitioner, a public limited company engaged in textile manufacturing, having received interest reimbursement subsidies und...

High Court

High Court of Bombay at Goa Allows Appeal in Part Regarding Computation of Deduction Under Section 80HHC of Income Tax Act, 1961 — Receipts from Hire of Barges, Proceeds of Services, Repairs of Vessels, and Extraction Charges Held Part of Total Turnover for Export Deduction.

7 May 2015

The appellant, Sesa Goa Ltd., is a company engaged in the business of mining and export of iron ore. For the assessment year 1996-1997, the appellant ...

High Court

Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

8 May 2015

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

High Court of Bombay at Goa Allows Appeal in Income Tax Deduction Case Under Section 80HHC — Assessing Officer Cannot Restrict Deduction Below Computed Amount Once Quantum Is Determined. The court held that the deduction under Section 80HHC must be allowed as computed by the Assessing Officer, not restricted to business profits.

22 Apr 2015

The appeal was filed by V. M. Salgaocar & Brother Pvt. Ltd., a company engaged in the business of export of processed iron ore, against the order of t...

High Court

WRIT PETITION NO. 2320 OF 2018

4 Feb 2019

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

High Court

Karnataka High Court Allows Assessee's Appeal in Income Tax Block Assessment Case — Compensation for Agricultural Land Acquisition Not Taxable as Income. Agricultural land acquisition compensation is not chargeable to tax under the Income Tax Act, 1961, as it is not 'income' and the land is not a 'capital asset' under Section 2(14).

14 Sep 2015

The appellant, Shri M. Shivanna, along with his brother B.M. Mariswamaiah, inherited certain agricultural lands which were acquired by the Karnataka I...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Income Tax Deduction Case — Rear Courtyard Not Part of Built-Up Area for Section 80-IB(10) Computation. The court held that the Tribunal cannot inquire into matters beyond the lis between the parties.

11 Mar 2014

The appellant, M/s. Commonwealth Developers, a partnership firm, filed its return of income for the assessment year 2006-07 declaring a total income o...

High Court

Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

14 Aug 2014

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

High Court

KAHC010217682014_1

12 Jun 2015

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