Search Results for "Income-tax Act, 1961"

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Search Results for "Income-tax Act, 1961"

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Supreme Court

Supreme Court Allows Deduction Under Section 80IA for Infrastructure Facility Despite Conversion of Firm to Company. The court held that the assessee-company, formed by conversion of a partnership firm, satisfied the condition of having an agreement with the government under Section 80IA(4)(i)(b) of the Income Tax Act, 1961, as the conversion did not create a new entity but a continuation of the same business.

5 Mar 2020

The case involves an appeal by the Commissioner of Income Tax, Udaipur, against the judgment of the Rajasthan High Court which allowed the deduction u...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Independent Application of Mind. Reassessment Based on Borrowed Satisfaction and Non-Speaking Order on Objections Violates Principles of Natural Justice.

8 Aug 2023

The petitioner, Arvind Sahdeo Gupta, challenged a notice dated 24/3/2020 issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Office...

High Court

Bombay High Court Allows Revenue Appeal in Section 80IA Deduction Case for Container Handling Cranes. Leasing of cranes to JNPT does not constitute developing, maintaining and operating an infrastructural facility under Section 80IA of the Income Tax Act, 1961.

15 Feb 2010

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

High Court

Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.

28 Apr 2015

The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...

High Court

Bombay High Court Quashes Assessment Order for Breach of Natural Justice in Faceless Assessment - Seven-Day SOP Violated. Income Tax Assessment under Section 144B Set Aside Due to Insufficient Time to Respond to Show Cause Notice.

13 Aug 2024

The petitioner, Cheftalk Food and Hospitality Services Pvt. Ltd., challenged an Assessment Order dated 27 March 2024 passed under Section 144 read wit...

High Court

Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

8 Feb 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...

High Court

Bombay High Court Upholds Acquittal of Assessee in Perjury Case — Inconsistent Statements Not Sufficient for Conviction Under Section 193 IPC. Income Tax Department's Appeal Dismissed as Prosecution Failed to Prove Deliberate Falsehood in Statement Under Section 132(4) of Income Tax Act, 1961.

24 Jul 2014

The case arises from a criminal appeal filed by the Income Tax Department against the acquittal of the respondent, Dev Kumar Agarwal, for alleged perj...

Supreme Court

Supreme Court Dismisses Appeal of Yum! Restaurants (Marketing) Private Limited in Doctrine of Mutuality Case — Surplus from AMP Activities Held Taxable as Income. Contributions from Non-Beneficiaries and Lack of Complete Identity Between Contributors and Beneficiaries Defeats Claim of Mutuality Under Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a dispute between Yum! Restaurants (Marketing) Private Limited (YRMPL), a wholly owned subsidiary of Yum! Restaurants (India) Pv...

High Court

Bombay High Court Quashes Draft Assessment Order in Faceless Assessment Scheme for Non-Compliance with Natural Justice. Petitioner's Objections Not Considered and No Personal Hearing Granted Despite Request Under Section 144B of Income Tax Act, 1961.

30 Jul 2021

The petitioner, Piramal Enterprises Limited, a registered company engaged in pharmaceutical manufacturing and trading, filed its original return of in...

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