Search Results for "income tax appellate tribunal"

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Search Results for "income tax appellate tribunal"

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Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

Supreme Court

Supreme Court Interprets 'Filed' in ITO Order as Termination of Proceedings Under Section 34 of Income-tax Act, 1922. The Order That a Case is 'Filed' Disposes of the Proceeding, Rendering Fresh Notice for Reassessment Valid.

3 Oct 1966

The case arose from reassessment proceedings under the Income-tax Act, 1922. The Additional Income-tax Officer issued a notice under Section 34 and, a...

High Court

Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

7 Mar 2025

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

High Court Allows Appeal of Regional Rural Bank in Income Tax Dispute — Expenditure on Raising Capital Held Allowable Under Section 36(1)(viii) of Income Tax Act, 1961. Expenditure incurred for raising capital by a regional rural bank is not capital expenditure but revenue expenditure allowable under Section 36(1)(viii) of the Income Tax Act, 1961.

28 May 2018

The appellant, M/s Pragathi Krishna Gramin Bank, a regional rural bank, filed appeals under Section 260A of the Income Tax Act, 1961 against the order...

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 2024

The 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...

High Court

Bombay High Court Allows Appeal in Income Tax Case Regarding Deduction Under Section 32AB for Rental Income Assessed as House Property Income. The court held that rental income from letting of business premises forms part of 'profits of eligible business or profession' under Section 32AB of the Income Tax Act, 1961, even if assessed under the head 'Income from house property'.

15 Mar 2024

The appellant, Indian Express Newspapers (Bombay) Ltd., owned a building known as Express Towers at Nariman Point, Mumbai. For the Assessment Year 198...

High Court

High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

25 Sep 2018

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

Supreme Court

Supreme Court Upholds Banking Company's Claim for Rebate on Gross Interest from Tax-Free Securities. Notification under Section 60-A, Income-tax Act, 1922 Interpreted Independently to Allow Rebate on Entire Interest Received Without Deducting Expenses.

23 Nov 1965

The case arose out of an assessment dispute for the assessment year 1956-57 involving a banking company, South Indian Bank Ltd., which had received in...

High Court

Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

8 May 2015

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

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