Search Results for "chargeable expenditure"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal in Motor Accident Claim Case — Death Not Arising O...
Bombay High Court Dismisses Petitioner's Challenge to Arbitral Award in Commerci...
Bombay High Court Dismisses Appeal Against Attachment of Property in NSEL Scam C...
Bombay High Court Allows Appeal in Customs Classification Dispute — Bulk Pet F...

Search Results for "chargeable expenditure"

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Supreme Court

Supreme Court Allows Appeals of Legal Heirs of Deceased Doctor in Medical Negligence Case — Revision Petition Abates on Death of Doctor. Right to Sue for Medical Negligence Does Not Survive Against Legal Heirs Under Section 306 of Indian Succession Act, 1925 as Personal Injury Action Extinguishes with Death of Alleged Tortfeasor.

4 May 2026

The case arose from a medical negligence complaint filed in 1997 against Deceased, alleging deficiency in service for an eye operation performed in 19...

High Court

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Case — Unabsorbed Depreciation Set-off Against Section 69 Addition Upheld. Addition of Unaccounted Stock Treated as Business Income Under Section 32(2) of Income-Tax Act, 1961.

23 Jan 2026

The case involves an appeal by M/s.Sivasakthi Threads (assessee) against the order of the Income-Tax Appellate Tribunal which upheld the rejection of ...

High Court

Madras High Court Allows Appeal in Income Tax Bad Debt Write-Off Case — Assessee Entitled to Deduction for Debts Written Off in Books Even if Not Recognized by Debtor. The court held that under Section 36(1)(vii) read with Section 36(2) of the Income Tax Act, 1961, the only condition for deduction of bad debts is that the debt must be written off as irrecoverable in the books of the assessee, and there is no requirement of acknowledgment by the debtor.

27 Jan 2025

The appellant, M/s. Citadel Fine Pharmaceuticals Ltd., filed a return of income for assessment year 2009-10 under the Income Tax Act, 1961. The Assess...

Supreme Court

Supreme Court Dismisses Appeal in Telecom Infrastructure Charges Case Over Retrospective Application. Appellant's Circular Increasing Charges from 2009 Held Invalid as Yearly Payments Are Made Upfront, Making Retrospective Burden Unreasonable Under Interconnection Agreements.

22 Sep 2022

The dispute arose from appeals filed by Bharat Sanchar Nigam Ltd. challenging a judgment by the Telecom Disputes Settlement and Appellate Tribunal. Th...

Supreme Court

Supreme Court Allows Appeal and Remands Case to High Court for Deciding Vires of Section 40(a)(iib) of Income Tax Act. High Court Must Decide Constitutional Challenge on Merits Despite Pending Assessment Proceedings.

25 Nov 2020

The appellant, M/s Tamil Nadu State Marketing Corporation Ltd., filed a writ petition before the Madras High Court challenging the constitutional vali...

High Court

Bombay High Court Allows Appeal in Capital Gains Tax Case — Investment in Section 54 EC Bonds Covers Entire Sale Consideration Including Deemed Consideration Under Section 50C. The Court held that the exemption under Section 54 EC is available on the full value of consideration as deemed under Section 50C, provided the assessee invests the entire actual sale consideration in specified bonds.

12 Mar 2019

The case involves two appeals filed by individual assessees, Jagdish C. Dhabalia and Mehul Jagdish Dhabalia, against the common judgment of the Income...

High Court

Bombay High Court Upholds Revenue in Block of Assets Case — Industrial Gala Sale Taxed as Short Term Capital Gain Under Section 50. Non-Use of Asset Does Not Remove It from Block of Assets; Depreciation History Determines Tax Treatment.

29 Sep 2017

The case involves an income tax reference by the Income Tax Appellate Tribunal, Mumbai Bench, at the instance of the assessee, Smt. Meena v. Pamnani, ...

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 Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief — Mere Change of Opinion Not Sufficient to Reopen Completed Assessments. The court held that the Assessing Officer must have tangible material to form a reasonable belief of income escapement, and reasons recorded must disclose a live link with the alleged escapement.

10 Oct 2005

The petitioner, M/s German Remedies Ltd. (since amalgamated with Cadila Healthcare Ltd.), challenged two notices dated February 18, 2005 issued under ...

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