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High Court

Bombay High Court Hears Income Tax Appeal on Status of Private Trust as Association of Persons and Disallowance of Interest Under Section 40(b). The question of law was whether the Tribunal correctly held the trust as an AOP and disallowed interest of Rs.9,40,686/- paid to beneficiaries under Section 40(b) of the Income Tax Act, 1961.

3 Apr 2025

This income tax appeal under Section 260A of the Income Tax Act, 1961 was filed by Mehta Jaising Construction (the assessee) challenging the determina...

High Court

High Court of Bombay Hears Income Tax Appeal on Trust's Status as Association of Persons and Disallowance of Interest under Section 40(b). Assessee, a Private Specific Trust, Contests Tribunal's View that Its Status is AOP Leading to Disallowance of Interest Paid to Beneficiaries Under Section 40(b) of the Income Tax Act, 1961.

3 Apr 2025

The appeal arose under Section 260A of the Income Tax Act, 1961 concerning Assessment Year 2002-2003. The appellant, Mehta Jaising Combine, is a priva...

High Court

Bombay High Court Dismisses Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Due to Suppression of Documents and Failure to File Timely Reply. Petitioner's failure to annex attachments to the petition and belated reply to show cause notice disentitled him from invoking extraordinary writ jurisdiction.

26 Feb 2025

The petitioner, Sanjay Patel, an individual, filed his return of income for assessment year 2017-18 on 3 August 2017. The return was selected for scru...

Supreme Court

Supreme Court Allows Mother's Appeal in Habeas Corpus for Disabled Adult Son, Sets Aside High Court Order for Fresh Consideration of Best Interests and Competency. The court held that the High Court must conduct a proper inquiry into the mental capacity and best interests of a disabled adult before dismissing a habeas corpus petition, and must give comity to a foreign guardianship order.

15 Jan 2025

The case concerns a custody dispute over Aadith Ramadorai, a 22-year-old US citizen with Ataxic Cerebral Palsy, between his mother (appellant) and fat...

Supreme Court

Supreme Court Dismisses Appeals by Developer Challenging Quashing of Environmental Clearance for Housing Project Near Sukhna Wildlife Sanctuary. Project Located in Catchment Area of Sukhna Lake Requires Central Government Clearance Under Category 'A' of EIA Notification.

5 Nov 2019

The Supreme Court dismissed the appeals filed by Tata Housing Development Company Ltd. (Tata HDCL) against the judgment of the High Court of Delhi, wh...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Exemption Case for Charitable Trust. Tribunal's grant of exemption under Sections 10(33) and 10(38) for dividend and capital gains income of trust upheld as income not chargeable to tax.

1 Apr 2015

The case involved an appeal by the Director of Income Tax (Exemptions) against an order of the Income Tax Appellate Tribunal (ITAT) dated 14th Novembe...

High Court

Bombay High Court Dismisses Writ Petition Challenging Rejection of Approval Under Section 10(23C)(via) of Income Tax Act, 1961 for Charitable Hospital Trust. Creation of Capital Assets from Surplus Funds Indicates Non-Philanthropic Purpose, Court Holds.

12 Mar 2015

The petitioner, M/s Yash Society, a public trust registered under the Bombay Public Trust Act, 1950 and the Societies' Registration Act, 1860, runs a ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

12 Jun 2012

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

High Court

Bombay High Court Allows Writ Petition Challenging Denial of Exemption Under Section 10(23C)(via) of Income Tax Act, 1961 — Chemist Shop in Hospital Held Ancillary to Philanthropic Purpose. The court held that the dominant purpose test applies, and incidental commercial activity does not disqualify a charitable trust from exemption if the surplus is used for philanthropic purposes.

27 Mar 2012

The petitioner, Baun Foundation Trust, is a public charitable trust registered under the Bombay Public Trust Act, 1950, running Cumballa Hill Hospital...

High Court

Bombay High Court Allows Appeal in Municipal Tax Assessment Dispute — Rateable Value Fixed Based on Actual Rent Received by Charitable Trust. Court holds that under Section 154 of the Mumbai Municipal Corporation Act, 1888, the Rateable Value of a property must be determined based on the actual rent received, not hypothetical market rent, where the property is let out and the rent is not influenced by any special relationship.

31 Mar 2006

The appellant, Mangaldas N. Verma Charitable Trust, is a public charitable trust registered under the Bombay Public Trust Act, 1950. It owns a godown ...

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