KAHC010028192013_1
26 Sep 2014...
Search Results for "income tax appellate tribunal"
1745 result(s) found
Found 1745 result(s)
Supreme Court
Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.
3 Oct 2024The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...
- 475
Supreme Court
Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade
16 Oct 2024The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...
- 557
High Court
Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.
12 Apr 2005The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...
- 106
High Court
Bombay High Court Dismisses Revenue's Appeal in MAT Credit Case — Credit for Brought Forward MAT Must Be Given Before Computing Interest Under Section 234B of Income Tax Act, 1961. The Court held that MAT credit reduces the tax payable on assessment and must be deducted from gross demand before charging interest under Section 234B.
6 Apr 2010The appeal by the Revenue arose from an order of the Income Tax Appellate Tribunal dated 20 June 2007, concerning assessment year 2000-2001. The asses...
- 54
Supreme Court
Supreme Court Tags Civil Appeals and Transfer Cases on Inter Se Seniority Between Direct Recruit and Promotees in Income Tax Department. Core Question is Whether Seniority of Direct Recruits Should be Based on Date of Appointment or Date of Vacancy.
1 Aug 2026The Supreme Court of India heard a batch of civil appeals and transfer cases concerning the inter se seniority dispute between direct recruits and pro...
- 45
High Court
Bombay High Court Allows Revenue's Appeal in Income Tax Case on Interest Income Classification. Interest income from bank deposits, intercorporate deposits, call money, debentures, and from Income Tax Department held not to be business income for deduction under Section 80HHC of the Income Tax Act, 1961.
30 Sep 2014The Revenue Department filed appeals under Section 260-A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal (ITAT) fo...
- 115
Supreme Court
Supreme Court Upholds Revenue in Income Tax Classification Dispute Regarding Dividend Income of Investment Company. Dividend Income from Shares Held Merely as Investment Not Taxable as Business Income Under Section 10 of Indian Income-tax Act, 1922, Without Evidence of Dealing in Shares as Stock-in-Trade.
2 Nov 1965The case concerned an appeal by Bengal & Assam Investors Ltd against the Commissioner of Income Tax, West Bengal, regarding the proper head of income ...
- 55
High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.
28 Feb 2014The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...
- 135
High Court
Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Transfer of Shares as Gift During Internal Restructuring Not Constituting Income Escape Assessment When Full Disclosure Made During Scrutiny.
28 Sep 2020The petitioner, Asian Satellite Broadcast Pvt. Ltd., a private limited company engaged in trading, investment, and finance, filed its return of income...
- 115
