Search Results for "revenue income"

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Search Results for "revenue income"

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High Court

Bombay High Court Quashes Section 179 Order Against Former Director for Tax Dues of Company — No Evidence of Neglect or Misfeasance. Director Who Resigned Before Relevant Assessment Year Cannot Be Held Liable for Company's Tax Default Under Section 179 of Income Tax Act, 1961.

27 Apr 2010

The petitioner, Dinesh T. Tailor, was appointed as an Additional director of Yazad Investment & Finance Private Limited on 2 January 1987. He signed a...

High Court

Bombay High Court Dismisses Revenue's Appeal in Gift Tax Case — Gifts Made in Kashmir by Non-Resident Assessee Exempt Under Section 5(1)(ii) of Gift Tax Act, 1957. The Court held that the situs of the gift is where the gift is made, and since the gifts were made in Kashmir, they are exempt as gifts of money made outside India.

2 Aug 2005

The Revenue appealed against the order of the Income Tax Appellate Tribunal which confirmed the Deputy Commissioner of Income Tax (Appeals)'s order ho...

High Court

Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

27 Jul 2006

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts and claimed deduction under Section 54F in good faith.

10 Mar 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 21/03/...

High Court

Karnataka High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts and claimed deduction under Section 54F.

10 Mar 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) dated 21/03...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Disallowance of Interest Case. Tribunal's finding that assessee had sufficient interest-free funds for investments upheld, and S.A. Builders precedent on business purpose for advances to sister concerns applied.

28 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 Petition to Set Aside Arbitral Award in Commercial Dispute — Petition Barred by Limitation and No Grounds for Interference Under Section 34 of Arbitration and Conciliation Act, 1996. Court held that the arbitral tribunal's findings on contractual interpretation and quantum were plausible and not perverse, and the petition was barred by limitation.

3 Nov 2025

The petitioner, National Co-operative Consumer’s Federation of India Limited, filed a petition under Section 34 of the Arbitration and Conciliation ...

High Court

Bombay High Court Allows Arbitration Petition Under Section 34 of Arbitration and Conciliation Act, 1996 — Award Set Aside for Patent Illegality and Violation of Natural Justice. Failure to Consider Crucial Evidence and Breach of Contract Terms Constituted Patent Illegality Under Section 34(2A) of the Act.

3 Nov 2025

The petitioner, National Co-operative Consumer’s Federation of India Limited, filed a petition under Section 34 of the Arbitration and Conciliation ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Based on Alleged Discrepancy in Accounts Found During Search Was Not Justified as Accounts Were Already Subject to Scrutiny Under Section 143(3).

15 Dec 2015

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 4.7...

High Court

Bombay High Court Considers Challenge to Airport Appellate Tribunal Order in Eviction Proceedings under Airports Authority of India Act, 1994. Petitioner, an 85-year-old agriculturist, challenged the Tribunal's order confirming eviction from airport premises, raising issues of jurisdiction and unauthorized occupation.

30 Oct 2015

The writ petition under Article 226 of the Constitution of India challenged the order dated 10th July 2013 passed by the Chairperson of the Airport Ap...

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