Search Results for "revenue tribunal"

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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 tribunal"

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Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Exemption Under Section 4(3)(vii) of Income-tax Act, 1922. Receipt Held to be Business Income, Not Exempt as Casual or Non-Recurring Receipt, as it Arose from Services Rendered in the Course of Business.

26 Oct 1966

The assessee firm, Ram Kumar Agarwalla and Brothers, carried on business as share brokers and paper merchants. Together with D, a chartered accountant...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Penalty Case Due to Failure to Argue Correct Legal Provision Before Tribunal. Penalty Under Section 28(1)(c) on Reconstituted Firm Held Invalid as Revenue Relied Solely on Section 44 Which Applies Only to Discontinuance of Business, and the Question of Applicability of Section 26 Was Not Raised Before the Tribunal.

12 Mar 1969

The appeal before the Supreme Court arose from a reference under section 66 of the Indian Income-tax Act, 1922. The respondent firm, M/s. Kirkend Coal...

High Court

High Court of Karnataka Quashes Land Reforms Tribunal Order in Land Grant Case — Petitioners' Father Was Granted Land Under Rule 43(5) of Karnataka Land Grant Rules, 1969, and the Land Was Not Granted Under the Land Reforms Act. The Assistant Commissioner and Tribunal lacked jurisdiction to initiate proceedings under Sections 79A and 79B of the Karnataka Land Reforms Act, 1961.

7 Jan 2020

The petitioners, legal representatives of late D. Ramanatha Reddy, filed a writ petition under Articles 226 and 227 of the Constitution of India seeki...

High Court

Bombay High Court Upholds School Tribunal's Compensation Award for Illegal Termination of Teachers Under MEPS Act. Termination Without Prior Approval of Education Officer Held Illegal, but Back Wages Limited to One Year's Salary as Reinstatement Not Feasible Due to Superannuation.

15 Nov 2010

The judgment involves four writ petitions arising from a dispute between two retired teachers, Baburao Dahat and Sulbha Hejib, and their employer, Jaw...

High Court

High Court of Karnataka Upholds CAT Judicial Member's Dissenting Opinion in Service Matter — Petitioner's Entitlement to Reliefs Under Central Civil Services (Pension) Rules, 1972. The court held that the dissenting opinion of the Judicial Member was valid and the Administrative Member's opinion could not prevail, thereby restoring the unanimous order granting relief.

7 Nov 2016

The petitioner, Mrs. Nutan Wodeyar, a Chief Commissioner of Income Tax, filed writ petitions under Articles 226 and 227 of the Constitution of India c...

High Court

Bombay High Court Allows Ex-Serviceman's Petition Against Cancellation of Surplus Land Allotment - Violation of Natural Justice and Limitation. The court set aside the cancellation order passed after 8 years without notice, restoring the allotment of three acres of surplus land to the petitioner.

2 Mar 2010

The petitioner, an ex-serviceman, was allotted three acres of surplus land out of Gut No. 19A at village Sangvi (Karadkhed) in Degloor Tahsil in the y...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Depreciation Must Be Computed Before Section 80-IA Deduction. Loan from Shareholder to Company Held Deemed Dividend Under Section 2(22)(e) of Income Tax Act, 1961.

20 Sep 2010

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case on Interpretation of Explanation to Section 73 — Share Trading Loss Not Speculative Where Non-Speculative Income Exceeds Loss. The court held that gross total income for the exception includes all income chargeable under the Act, and if non-speculative income exceeds speculative loss, the exception applies.

2 Feb 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal (ITAT) which had u...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Marhatta Chamber of Commerce Held Eligible for Section 11 Exemption Despite Business Income. Trust's incidental business activity does not forfeit exemption under sections 11 and 12 of the Income Tax Act, 1961.

11 Jan 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions) against the order of the Income Tax Appellate Tribunal (ITAT), Pune Bench, ...

High Court

Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

6 Aug 2018

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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