Search Results for "revenue income"

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Search Results for "revenue income"

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High Court

Bombay High Court Allows Deduction Under Section 80V for Interest on Borrowings for Tax Payment and Directs Recomputation of Disallowance Under Rule 6D on Aggregate Trip Basis. The Court held that Section 80V deduction is available if borrowings were for tax payment, and Rule 6D disallowance must be computed on aggregate trips per employee.

1 Aug 2014

The case pertains to an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, for the Assessment Year 1985-86. The assessee, M/s Mafa...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Provision for Doubtful Debt Not Deductible Under Section 115JA. The court held that a provision for doubtful debt, being an unascertained liability, cannot be added back to book profit under Section 115JA of the Income Tax Act, 1961.

23 Apr 2015

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) dated 17/01/2007 relating to assessment year 1997...

High Court

Bombay High Court Dismisses Revenue's Appeal on Allocation of Expenses in Section 80IB Deduction Case. Tribunal's Remand Upheld as Earlier Decision Not Challenged; Questions on Separate Unit Status and Depreciation Adjustment Admitted.

1 Mar 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal dated ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Deemed Dividend Case Under Section 2(22)(e) of Income Tax Act. ITAT Correctly Held That Loans to Assessee Were Not Covered as Deemed Dividend Since Lender Companies Had No Accumulated Profits.

8 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) dated 20th Fe...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Transaction Charges. Transaction charges paid to stock exchanges are not fees for technical services under Section 194J of the Income Tax Act, 1961, as stock exchanges perform regulatory and administrative functions.

21 Oct 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

High Court

High Court of Karnataka Allows KSRTC Appeal and Dismisses Insurance Company Appeal in Motor Vehicle Accident Claim — Apportionment of Liability Between Tortfeasors Determined Based on Contributory Negligence. The court held that when two vehicles are involved in an accident, the liability of the insurer of each vehicle is to be determined based on the degree of negligence, and the owner of the other vehicle is not liable to pay compensation if the accident was caused solely by the negligence of the driver of the insured vehicle.

23 Dec 2020

The case involves two appeals arising from a motor vehicle accident claim. The accident occurred when a KSRTC bus collided with a lorry owned by M/s S...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Quashes Notice as Barred by Limitation and Lacking Fresh Material. Reopening beyond four years requires failure to disclose material facts, and reopening on same material as original assessment is impermissible change of opinion.

10 Nov 2023

The petitioner, DCW Limited, challenged a notice dated 30th June 2021 issued under Section 148 of the Income Tax Act, 1961 seeking to reopen its asses...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe — Mere Change of Opinion Not Sufficient for Reassessment. The court held that the Assessing Officer had already applied his mind to the depreciation claim during original assessment and the subsequent reopening on the same issue without fresh tangible material was impermissible.

20 Oct 2011

The petitioner, Indo European Breweries Ltd., challenged a notice dated 17 March 2011 issued under Section 148(1) of the Income Tax Act, 1961 seeking ...

High Court

High Court of Karnataka Allows Insurance Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence. Claimants' Cross-Objection Dismissed as Deceased Pedestrian Found 50% Negligent for Crossing Road Without Caution Under Motor Vehicles Act, 1988.

24 Jan 2023

The case arises from a motor accident claim where the deceased, Kalaswamy, a pedestrian, was hit by a car driven by respondent No.5 and owned by respo...

High Court

High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

20 Oct 2014

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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