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Karnataka High Court Dismisses Revenue's Appeal in Income Tax Case Due to Low Tax Effect — CBDT Circular dated 20.09.2019 applied to bar appeal where tax effect is below prescribed threshold.

The revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) dated 30.11...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence of Deceased. The Court apportioned liability 50:50 between the car driver and the truck driver, reducing the insurer's liability from full award to 50%.

The case arises from a motor accident claim filed by the legal representatives of a deceased pillion rider. The deceased was riding pillion on a motor...

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Bombay High Court Dismisses Writ Petition Challenging DRT Recovery Officer's Confirmation of Private Sale. Court Holds That Once Sale Is Confirmed and Possession Delivered, Remedy Lies in Civil Suit for Damages, Not in Writ Jurisdiction Under Articles 226 and 227 of Constitution of India.

The petitioners, Shaikh Gulab Shaikh Ahmed and Ambadas Maruti Kale, filed a writ petition under Articles 226 and 227 of the Constitution of India chal...

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High Court Dismisses Insurer's Appeal as Not Maintainable Due to Absence of Tribunal's Permission Under Section 170(b) of Motor Vehicles Act. Appeal Against Quantum of Compensation Fails as Insurer Did Not Obtain Leave to Contest Merits Beyond Statutory Defences.

The High Court of Judicature at Bombay, Bench at Aurangabad, dealt with an appeal filed by M/s Shriram General Insurance Company Limited against an aw...

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Karnataka High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts and claimed deduction under Section 54F.

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) dated 21/03...

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Supreme Court Allows Partial Enhancement of Compensation in Motor Accident Claim for Non-Award of Future Prospects. 40% Future Prospects Granted to Self-Employed Deceased Aged 23 Under Pranay Sethi Principles.

The appeal arose from a motor accident claim where the deceased, Narshibhai Dhanji Sathwara, aged 23, died in a road accident on 03.02.1987. The claim...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...