Search Results for "income-tax assessment"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "income-tax assessment"

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High Court

Bombay High Court Upholds Tribunal's Remand Order in Income Tax Appeal — Scope of Appellate Powers Under Section 254 of Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal has the power to remand a matter for fresh assessment when the Assessing Officer has not properly considered the assessee's method of accounting and the quantum of on-money.

15 Nov 2016

The case involves an income tax reference and a connected writ petition filed by Parmanand Builders Pvt. Ltd. (the assessee) against the Commissioner ...

High Court

Bombay High Court Allows Petition of Cooperative Corporation Against Tax Recovery Under Section 206C. Corporation Held Not a 'Seller' as It Was a Second Seller of Forest Produce Purchased from Tribals.

11 Jan 2017

The petitioner, Maharashtra State Cooperative Tribal Development Corporation Ltd., challenged common orders of the Commissioner of Income Tax and Assi...

Supreme Court

Supreme Court Allows Firm's Registration Under Section 26A of Income-tax Act, 1922 as Partnership Deed Read Reasonably Specified Equal Shares. Specifying Equal Division Among Partners Sufficiently Indicated One-Third Share Each, Satisfying Statutory Requirement for Registration.

28 Oct 1966

Three brothers entered into a partnership in 1949 for doing business. The partnership deed, in clause 3, allotted equal capital to each partner, and c...

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

High Court Allows Writ Petition Challenging Rejection of Vivad Se Vishwas Scheme Application -- Petitioner Entitled to Scheme Benefits Despite Not Filing Separate Appeal Against Assessment Order Under Section 5A of Income Tax Act

28 Jan 2026

The Petitioner challenged the rejection of her application under Direct Tax Vivad Se Vishwas Act, 2020 by the Principal Commissioner of Income Tax -- ...

High Court

Bombay High Court Allows Deduction Under Section 80IB(10) for Housing Project Despite Prior Construction on Same Plot — Conditions of Commencement After 1-10-1998 and Approval After That Date Satisfied for New Building 'E'. The court held that each building can be a separate housing project if approved after the cutoff date, and the assessee is eligible for deduction.

28 Mar 2012

The case involves two appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing deduction under Sectio...

Supreme Court

Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

18 Dec 2019

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

High Court

High Court Allows Amalgamated Company's Claim for Unabsorbed Depreciation of Sick Company Under Section 32(2) of Income Tax Act, 1961. The court held that unabsorbed depreciation of amalgamating company is deemed to be depreciation of amalgamated company under Section 32(6) and can be carried forward irrespective of whether amalgamating company filed returns.

7 Sep 2017

The case involves two income tax appeals filed by M/s. Ballarpur Industries Ltd. (BILT) against the Commissioner of Income Tax, Vidarbha, Nagpur, conc...

High Court

Bombay High Court Dismisses Petition Challenging Tax Deduction at Source on Land Acquisition Compensation. Section 194LA of Income Tax Act, 1961 Held Applicable at Time of Payment, Not Award Date.

1 Aug 2011

The petitioners, owners of land acquired under the Land Acquisition Act, 1894, were aggrieved by the deduction of tax at source under Section 194LA of...

Supreme Court

Supreme Court Dismisses Appeal of Yum! Restaurants (Marketing) Private Limited in Doctrine of Mutuality Case — Surplus from AMP Activities Held Taxable as Income. Contributions from Non-Beneficiaries and Lack of Complete Identity Between Contributors and Beneficiaries Defeats Claim of Mutuality Under Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a dispute between Yum! Restaurants (Marketing) Private Limited (YRMPL), a wholly owned subsidiary of Yum! Restaurants (India) Pv...

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