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High Court of Bombay Enhances Compensation for 100% Disabled Claimant in Motor Accident Case — Traumatic Paraplegia Victim Awarded Enhanced Compensation with Interest. Claimant's permanent disablement due to road accident led to enhancement of compensation under Section 166 of Motor Vehicles Act, 1988.

The judgment arises from two appeals against the award of the Motor Accident Claims Tribunal, Mumbai, in Claim Application No.164 of 2005. The claiman...

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Bombay High Court Dismisses Revision by Income Tax Department Against Discharge of Accused in Tax Evasion Case. Tribunal's Order Setting Aside Penalty Renders Criminal Proceedings Unmaintainable Under Section 276C(1) and 277 of Income Tax Act, 1961.

The case involves a Criminal Revision Application filed by the Assistant Commissioner of Income Tax, challenging the order of the Additional Chief Met...

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Bombay High Court Allows Appeal by Union of India in Customs Gold Confiscation Case — Confessional Statements Under Section 108 of Customs Act, 1962 Are Admissible Evidence and Cannot Be Discarded Without Proof of Coercion.

The case involves an appeal by the Union of India and the Commissioner of Customs (Prev.) against an order of the Customs, Excise and Service Tax Appe...

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Supreme Court Upholds Enhanced Compensation in Motor Accident Claim — Ex Gratia Payment Not Deductible. High Court's award of Rs. 48,00,000 with 7.5% interest held just; no interference required.

The case arises from a vehicular accident on 30.12.1995 where Shri Rajpal Singh Johal died after an oil tanker rammed into his car. Two claim petition...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Block Assessment Case — Export of Exhibition Rights Not Undisclosed Income. Amount declared in belated regular return for AY 1994-95 does not constitute undisclosed income under Section 158B(b) of the Income Tax Act, 1961.

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

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Supreme Court Sets Aside High Court Judgment and Remands Income Tax Appeals for Fresh Adjudication. High Court Erred in Disposing of Appeal Without Discussing Issues Arising for Consideration Under Section 260A of Income Tax Act, 1961.

The dispute originated from income tax assessment proceedings for Assessment Year 2012-13, where the Assessing Officer added Rs. 7,78,00,000 to the as...