Search Results for "interest disallowed"

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Search Results for "interest disallowed"

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High Court

Bombay High Court Allows Second Appeals in RERA Execution Case, Holding Order XXI Rule 32(5) CPC Applicable. The court set aside the Appellate Tribunal's order disallowing amendment to execution applications seeking construction by decree holders at promoter's cost.

24 Jun 2026

The case involves five second appeals filed by allottees (Rajan Chandiramani, Jagruti Parikh and Anr., Priyanka Waghela, Srichand Makhija, and Jayesh ...

High Court

Bombay High Court Hears Income Tax Appeal on Status of Private Trust as Association of Persons and Disallowance of Interest Under Section 40(b). The question of law was whether the Tribunal correctly held the trust as an AOP and disallowed interest of Rs.9,40,686/- paid to beneficiaries under Section 40(b) of the Income Tax Act, 1961.

3 Apr 2025

This income tax appeal under Section 260A of the Income Tax Act, 1961 was filed by Mehta Jaising Construction (the assessee) challenging the determina...

High Court

Bombay High Court Dismisses Plaintiff's Interim Application in Copyright Suit Over Film 'Adipurush' — Credit Already Granted in Character Assets. Court holds that once credit is given, the grievance is addressed and no interim relief is necessary.

18 Aug 2023

The plaintiff, Trishul Media Entertainment, filed a Commercial IPR Suit and Interim Application seeking ad-interim relief including credit in the film...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Interest on Borrowings for Argon Gas Plant Held Revenue Expenditure, Payment to Texmaco Allowed as Deferred Revenue Expenditure. Interest of Rs.1,97,91,197/- paid on borrowings for setting up Argon Gas Plant, capitalized in books, held to be revenue expenditure even before plant operation; payment of Rs.7,09,10,000/- to Texmaco allowed as deferred revenue expenditure amortised over 8 years.

2 Jan 2020

The Commissioner of Income Tax appealed against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the respondent-assessee, Zuari Ind...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Sesa Industries Limited v. Commissioner of Income-tax: Profit from Sale of Slag, a By-product in Pig Iron Manufacture, is Eligible for Deduction Under Section 80-IB of the Income-tax Act, 1961.

18 Apr 2019

The appellant, Sesa Industries Limited, an assessee under the Income-tax Act, 1961, filed a tax appeal under Section 260-A against the order of the In...

High Court

High Court of Karnataka Dismisses Second Appeal in Recovery Suit — Concurrent Findings on Unauthorised Use of Premises Upheld. Damages Awarded for Use and Occupation of Suit Schedule Property Based on Oral and Documentary Evidence.

8 Jun 2016

The respondent/plaintiff instituted Original Suit No.232/1998 on 23.09.1998 before the I Addl. Senior Civil Judge at Belgaum seeking a decree for reco...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Expenditure Under Section 40(a)(i) of Income Tax Act, 1961 Not Applicable to Payments Made to Non-Resident Without Deduction of Tax at Source When Payment is Not Chargeable to Tax in India. The court held that Section 40(a)(i) only applies to payments chargeable to tax in India, and since the royalty payment to a non-resident was not chargeable, no disallowance could be made.

10 Oct 2013

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal...

High Court

Bombay High Court Dismisses Tax Appeals in Income Tax Case — Commission and Deposit Additions Upheld as Findings of Fact. No Substantial Question of Law Arises Under Section 260A of the Income Tax Act, 1961.

15 Feb 2012

The appellant, Vijay Narayandas Rizwani, was an assessee carrying on business of distribution of country liquor. For the assessment year 1994-95, he f...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — No Disallowance Under Section 40A(2) for Purchase from Subsidiary at Contractual Rates. Purchase at higher than market rate from subsidiary justified due to assured quantity and quality under contract, and no tax avoidance as both entities taxed at same rate.

19 Oct 2010

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) confirming the deletion of a disallowance of Rs.4...

Supreme Court

Supreme Court Dismisses NCDC's Appeals in Income Tax Deduction Case — Dividends, Interest, and Service Charges Not 'Derived From' Long-Term Finance Business. The Court held that the restrictive phrase 'derived from' in Section 36(1)(viii) of the Income Tax Act, 1961, excludes ancillary income such as dividends, interest on deposits, and service charges from the deduction.

30 Nov -0001

The Supreme Court dismissed a batch of appeals filed by the National Cooperative Development Corporation (NCDC) against the Assistant Commissioner of ...

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