High Court of Bombay Adjudicates Income Tax Appeal Filed by Revenue. Appeal Concerns Assessment Year 2007-08 and Arises from Income Tax Appellate Tribunal Order.
1 Apr 2025...
Search Results for "ITAT orders"
326 result(s) found
Found 326 result(s)
Supreme Court
Supreme Court Dismisses Assessee's Appeal in Income Tax Case — Revised Return Barred by Limitation Under Section 139(5) of Income Tax Act, 1961. Assessing Officer Cannot Entertain Claim Made After Expiry of Time for Filing Revised Return.
4 Oct 2024The appellant-assessee, M/s. Shriram Investments, filed a return of income on 19 November 1989 for the assessment year 1989-90 under the Income Tax Ac...
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High Court
Bombay High Court Allows Interest on Refund Under Section 244A(1)(a) of Income Tax Act, 1961 — Refund Arising from Appellate Order Not Subject to 10% Threshold. The court held that the 10% threshold under Section 244A(1)(b) applies only to refunds of excess advance tax/TDS, not to refunds arising from appellate orders under Section 244A(1)(a).
9 Feb 2024The appellant, Ceat Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (IT...
- 29
Supreme Court
Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.
31 Jan 2023The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...
- 293
High Court
Bombay High Court Dismisses Revenue's Appeal in Software Development Expenditure Case. Expenditure on Development of New Products Held Revenue Expenditure as Incurred to Maintain Existing Business.
2 Dec 2022The case involves two appeals filed by the Pr. Commissioner of Income Tax-5 under section 260A of the Income Tax Act, 1961, against the order of the I...
- 19
High Court
High Court of Bombay at Goa Allows Tax Appeal of Statutory Corporation Against Cancellation of Registration Under Section 12AA(3) — CIT Lacked Jurisdiction to Cancel Registration Based on Amendment to Section 2(15) Definition of Charitable Purpose. The court held that the power under Section 12AA(3) of the Income Tax Act, 1961 cannot be invoked solely on the ground that the definition of 'charitable purpose' in Section 2(15) was amended, as the registration was granted under Section 12A on 16.12.1983 and continued thereafter.
4 Feb 2020The appellant, Goa Industrial Development Corporation, is a statutory corporation established under the Goa, Daman and Diu Industrial Development Corp...
- 19
High Court
High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.
30 Aug 2018The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Unexplained Investment Addition Deleted Due to Lack of Evidence. The court held that the Assessing Officer must provide concrete evidence to support additions under Section 69B of the Income Tax Act, 1961, and that mere suspicion cannot justify additions.
13 Jul 2016The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 against a common order of the Income Tax Appellate T...
High Court
High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.
9 Mar 2015The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...
- 40
High Court
High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.
9 Mar 2015The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...
- 45
