Search Results for "revenue disclosure"

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Search Results for "revenue disclosure"

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High Court

Bombay High Court Examines Constitutional Validity of Section 2(24)(xviii) of Income Tax Act, 1961 — Petitioner Challenges Taxation of Capital Subsidies as Income. The Court considered whether inclusion of subsidies and incentives in the definition of income under Section 2(24)(xviii) violates constitutional provisions and real income theory.

4 Dec 2023

The writ petition arose from a challenge to the constitutional validity of sub-clause (xviii) to Section 2(24) of the Income Tax Act, 1961, inserted b...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

1 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 which had set asid...

Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

High Court

High Court Allows Appeal in Income Tax Reassessment Case Due to Lack of Fresh Material — Reopening Under Section 147/148 Invalid as No New Tangible Material Beyond Original Assessment. The court held that reopening based on survey conducted after original assessment under Section 143(1) without fresh material showing income escaping assessment is not permissible.

24 Aug 2015

The appellant-assessee, an individual, filed his return of income for the assessment year 2004-05 on 21.03.2005. The return was processed under Sectio...

High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

27 Feb 2020

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

High Court

Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

13 Jan 2023

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

High Court

High Court Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Case — Settlement Commission's Acceptance of Additional Income and Grant of Immunity Upheld. The Settlement Commission's order under Section 245C of Income Tax Act, 1961 is final and cannot be assailed by Revenue under Article 226 except on limited grounds.

9 Aug 2024

The Revenue filed a writ petition under Article 226 of the Constitution challenging the order of the Income Tax Settlement Commission dated 11.03.2020...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

High Court

Bombay High Court Hears Revenue's Appeal Against Tribunal's Direction to Use Municipal Rateable Value for Determining Annual Letting Value Under Section 23(1)(a) of Income Tax Act, 1961. The Court Examines Whether Comparable Market Instances or Municipal Valuation Should Prevail When Property Is Not Subject to Rent Control Legislation.

8 Aug 2014

The matter comprised multiple income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging common orders of the...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Invalid. Reassessment Based on Same Commencement Certificate Date Already Considered in Original Assessment Under Section 143(3) Cannot Be Sustained.

19 Jan 2010

The petitioner, M/s. Mistry Lalji Narsi Development Corporation, a partnership firm engaged in development and construction, challenged a notice issue...

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