Search Results for "capital asset"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

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Supreme Court

Supreme Court Allows Appeal of SBI Consortium in Corporate Guarantee Dispute Under IBC. Corporate Guarantees Executed by Corporate Debtor Constitute Financial Debt Under Section 5(8) of IBC, 2016, and Are Enforceable Despite Timing and Stamping Objections.

28 Apr 2026

The Supreme Court allowed the appeal filed by the Appellant Consortium against the order of the National Company Law Appellate Tribunal (NCLAT) which ...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

22 Feb 2010

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

High Court

Bombay High Court Upholds Valuation of Partners' Interest in Firms Based on Market Quotation of Shares as on Assessee's Valuation Date in Wealth Tax Reference. The court held that the valuation date for the assessee's interest in a firm is the assessee's own valuation date, not the firm's accounting year-end, under the Wealth-tax Act, 1957.

29 Jan 2016

This is a reference under the Wealth-tax Act, 1957, arising from eight reference applications by different assessees (members of the Bajaj family) aft...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

High Court

High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.

25 Mar 2015

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High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

8 Feb 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 (ITAT)...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case — Assessing Officer's Order Not Erroneous Under Section 263. Commissioner Cannot Substitute View Where Assessing Officer Applied Mind and Took Plausible View on Depreciation of Current Investments by Bank.

26 Feb 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from an order of the Income Tax Appellate Tribunal dated 15 January 200...

High Court

Bombay High Court Upholds Penalty Under Section 271(1)(c) for Concealment of Income in Land Sale Transaction. Assessee failed to disclose receipt of advance sale consideration in return, leading to penalty for concealment.

17 Aug 2020

The appellant-assessee, along with four others, executed an agreement for sale of a plot of land at Vasai on 07.12.2004 for a total consideration of R...

High Court

Bombay High Court Allows Writ Petition Against DIC and Sales Tax Department for Refusing Transfer of Property Purchased in SARFAESI Auction — Auction Purchaser Not Liable for Previous Owner's Sales Tax Dues. The court held that the auction purchaser under the SARFAESI Act acquires clear title free from prior encumbrances, and the DIC cannot insist on NOC from Sales Tax for transfer of property.

18 Feb 2021

The petitioner, Medineutrina Pvt. Ltd., purchased an immovable property (plot no.206, MIDC, Butibori, Nagpur) in an auction conducted by Punjab Nation...

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