Search Results for "section 260-A"

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Search Results for "section 260-A"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case for Non-Compliance with Section 144B and Upholds 12.5% Disallowance of Expenditure. The court held that the assessment order was not vitiated by non-compliance with Section 144B as the assessee was given adequate opportunity, and the disallowance of 12.5% of expenditure was justified due to lack of proper verification.

19 Jun 2026

The case involves an appeal filed by Accost Media LLP (the assessee) under Section 260A of the Income Tax Act, 1961, challenging the order of the Inco...

High Court

High Court of Bombay at Goa Condones Delay in Tax Appeal Filed by Assessee Due to Lack of Notice and Ex-Parte ITAT Order; Litigant Should Not Suffer for Fault of Counsel, Delay of 40 Days Condoned Under Section 260A of Income Tax Act, 1961, on Payment of Costs.

23 Jun 2025

Two Miscellaneous Civil Applications were filed before the High Court of Bombay at Goa by Neelam Ajit Phatarpekar, an assessee, and as legal heir of l...

High Court

Bombay High Court Allows Appeal in Income Tax Bad Debt Deduction Case — Tribunal Erred in Rejecting Claim Under Section 36(1)(vii) of Income Tax Act, 1961. The court held that once the assessee writes off a debt as irrecoverable in its books, the condition for deduction is satisfied, and the Assessing Officer cannot substitute his own opinion.

18 Jul 2022

The appellant, M/s. L.K.P. Merchant Financing Ltd., a Public Limited Company registered as a Non-Banking Finance Company engaged in lease finance, fil...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Due to Defective Notice Under Section 21 of the E.T. Act. Notice Issued by Commissioner but Signed by Assistant Commissioner Held Incurable Defect, Vitating Proceedings.

13 Apr 2022

The Commissioner of Income Tax filed an appeal under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (...

High Court

Bombay High Court Dismisses Appeal by Forest Development Corporation in Turnkey Plantation Income Tax Case — Income from Turnkey Plantation Contract Held Not Agricultural Income Under Section 2(1A) of Income Tax Act, 1961. The court upheld the splitting of income into two stages and affirmed that the dominant purpose was service, not agriculture.

3 Aug 2017

The appellant, The Forest Development Corporation of Maharashtra Limited, a government-owned company, filed an appeal under Section 260A of the Income...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case — ITAT Correct in Allowing Deduction Under Section 80IB on Gross Total Income Without Separate Disallowance Under Section 40(a)(ia). The Court held that deduction under Section 80IB(10) is to be computed on the gross total income of the eligible business, and disallowance under Section 40(a)(ia) cannot be made separately from the eligible business income.

11 Sep 2015

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the computation ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Delayed PF Contributions and Bond Registration Charges. Tribunal's reliance on CIT v. Alom Extrusion Ltd. for allowing deduction of employees' PF contributions paid within grace period upheld, and bond registration charges held allowable under Section 37(1) of Income Tax Act, 1961.

11 Jul 2014

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the CIT (Appe...

High Court

Bombay High Court Allows Revenue's Appeal in Part on Deduction Under Section 80HHC of Income Tax Act, 1961 — Insurance Claim and Sundry Receipts Held Not Directly Related to Business Profits, Rental Income Treated as Business Income, Retrenchment Compensation Held Revenue Expenditure.

18 Jun 2010

The case pertains to an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 263 Revision Case — ITAT Order Setting Aside CIT's Revision Upheld. The court held that the Revenue failed to show any perversity or error of law in the ITAT's order setting aside the CIT's revision under Section 263 of the Income Tax Act, 1961, regarding deduction under Section 80IA(4).

25 Feb 2010

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated 27th February 2009...

High Court

Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

9 Feb 2010

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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