Search Results for "revenue income"

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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...
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 "revenue income"

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High Court

Bombay High Court Partly Allows Appeal and Enhances Compensation in Motor Accident Claim Case Due to Negligent Driving of Taxi. Deceased was a passenger in taxi that dashed against stationary ST bus; court held that contributory negligence of ST bus driver not established and awarded enhanced compensation under Motor Vehicles Act, 1988.

18 Aug 2017

The appeal was filed by the widow and sons of the deceased Bhayyalalsing Rajput, who died in a motor vehicle accident on 12.2.2001. The accident occur...

High Court

Bombay High Court Dismisses Suit for Specific Performance of Property Sale Agreement Due to Plaintiffs' Default and Unauthorized Payments. Plaintiffs Failed to Pay Balance Consideration Within Stipulated 10-Month Period and Dealt with Sole Director Contrary to Board Resolution Requiring Joint Action.

7 May 2010

The suit was filed by the plaintiffs, Pankaj Anantrai Bhuwa & others, against the defendant, M/s. Ramkumar Shivchandray & Sons, seeking specific perfo...

Supreme Court

Supreme Court Holds Auction Purchaser Not Liable to Pay Unearned Increase to DDA in Compulsory Acquisition Case. Conversion Charges Refunded as Property Conveyed Was Freehold, Not Leasehold.

12 Feb 2019

The Supreme Court of India heard two cross-appeals arising from a judgment of the Delhi High Court dated 30.03.2016 in LPA No.226 of 2014. The dispute...

High Court

Bombay High Court Allows Writ Petition Challenging Eligibility Condition for Settlement Commission Applications Under Income Tax Act, 1961. The court held that a press release and notification imposing a cut-off date for eligibility to file settlement applications were ultra vires the Act.

2 Apr 2024

The petitioner, a company engaged in sugar and ethanol business, was subjected to a search under Section 132 of the Income Tax Act, 1961 on 25.07.2019...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

12 Feb 2021

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

High Court

Bombay High Court Allows Tax Appeal in Penalty Jurisdiction Case — CIT(A) Remand Order Wipes Out AO's Penalty Initiation. Penalty proceedings under Section 271(1)(c) of Income Tax Act, 1961 cannot survive after the assessment order containing the satisfaction for initiation is set aside by CIT(A) without specific direction.

4 Feb 2020

The appellant, Gangadhar Narsingas Agrawal (HUF), filed a return of income for Assessment Year 1997-1998 disclosing a loss. The Assessing Officer (AO)...

High Court

Bombay High Court Answers Reference in Favor of Assessee-Trust in Income Tax Rate Dispute. Trust with Specified Beneficiaries and Predetermined Shares Held Non-Discretionary Under Income Tax Act, 1961, Section 256(1).

12 Jul 2005

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal. The respondent-assessee, Devshi ...

High Court

Gujarat High Court Quashes Notice Under Section 153A for Assessment Year 2011-12 in Search Case — Notice Issued Beyond Six-Year Limit Invalid. The Court held that the notice under Section 153A for AY 2011-12 was barred by limitation as the search was conducted on 08.10.2020 and the six-year period preceding the assessment year of search (2021-22) would cover AYs 2015-16 to 2020-21, not AY 2011-12.

4 Feb 2026

The petitioner, an individual with agricultural income, rental income, and partnership income from M/s. Popular Developer, was subjected to a search u...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reassessment Notice Issued Within Four Years Held Invalid Due to Full Disclosure. Tribunal's Finding of Full and True Disclosure by Assessee During Original Assessment Proceedings Upheld Under Section 148 of Income Tax Act, 1961.

8 Aug 2012

The appeal was filed by the Commissioner of Income Tax-3 (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 22/9/2009 of...

High Court

Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

12 Mar 2015

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

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