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Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

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Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

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Bombay High Court Enhances Compensation for Deceased Daily Wage Earner in Motor Accident Claim — Multiplier Based on Deceased's Age, Future Prospects, and Filial Consortium Granted. Employer's Non-Compliance with Labour Laws Not Determinative of Employment; Preponderance of Probabilities Standard Applied.

The appellants, parents and brother of 19-year-old Sagar Gavade, filed a First Appeal against the judgment and award of the Motor Accident Claims Trib...

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Supreme Court Dismisses Union of India's Appeal in Sealed Cover Promotion Case — Prosecution for Criminal Charge Must Be Pending Before Court to Invoke Sealed Cover Procedure. OM dated 14.09.1992 Clause (iii) Requires Actual Pendency of Criminal Prosecution, Not Mere Investigation or Sanction.

The case involves an appeal by the Union of India against the judgment of the Delhi High Court which upheld the order of the Central Administrative Tr...

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Bombay High Court Allows Tax Appeal Against ITAT Order for Lack of Reasoning and Failure to Decide Legal Issue. Tribunal's Remand of Deduction Dispute Under Section 33AC of Income Tax Act Set Aside for Non-Compliance with Rule 27 of ITAT Rules.

The appellant, New Era Shipping Ltd., challenged an order of the Income Tax Appellate Tribunal (ITAT) dated 19.07.2011. The ITAT had set aside the Com...

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Bombay High Court Upholds ITAT Decision on Non-Refundable Deposits Not Being Trading Receipts in Sugar Cooperative Case. Funds collected from sugarcane purchase price held not to be trading receipts following Supreme Court precedent in Bazpur Co-op. Sugar Mills Ltd.

The case involves a reference under the Income Tax Act, 1961, by the Revenue against the decision of the Income Tax Appellate Tribunal (ITAT) in favor...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Based on Alleged Discrepancy in Accounts Found During Search Was Not Justified as Accounts Were Already Subject to Scrutiny Under Section 143(3).

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 4.7...