Search Results for "Income Tax Act 1922"

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Search Results for "Income Tax Act 1922"

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High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case - STP Undertaking Exemption Denied as Manufacturing Commenced Before 1 April 1994. The court held that the conditions of Section 10A(2) of the Income Tax Act, 1961 were not fulfilled because the undertaking had already started manufacturing before the cutoff date, and the subsequent slump sale did not affect the commencement date.

6 Mar 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the Income Tax Appellate Tribunal's decision allowing the assessee...

Supreme Court

Supreme Court Remands Income Tax Reference to High Court for Improper Conditional Disposal. High Court Erred by Basing Answers on Pending Appeals Instead of Determining Issues of Capital Gains and Dividend on Facts.

21 Aug 1969

The appeal arose from a reference under the Income-tax Act, 1922. The assessee, a shareholder of a company, had received distributions out of land acq...

High Court

Bombay High Court Upholds Invalidity of Partnership Between HUF Karta and Its Member in Income Tax Registration Case. Partnership Deed Between Karta and Coparcener of Same HUF Held Void as No Valid Contract Possible Under Section 4 of Indian Partnership Act, 1932.

27 Jun 2005

The case pertains to an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, arising from the order of the Income Tax Appellate Trib...

Supreme Court

Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.

8 Sep 2020

The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...

High Court

High Court of Bombay at Goa Examines Appeal Against BFAR Ruling on DDT Rate Under India-UK DTAA. Appellant Seeks Restriction of Dividend Distribution Tax to 10% Tax Treaty Rate on Dividends Paid to UK Parent Company.

28 Nov 2025

The appellant, M/s. Colorcon Asia Pvt. Ltd., an Indian company and wholly owned subsidiary of Colorcon Limited, United Kingdom, filed an appeal under ...

Supreme Court

Supreme Court Dismisses Revenue Appeal on Deduction for Bank's Settlement of Claims for Stolen Pledged Jewellery. Payment to Constituents for Stolen Jewellery Held Allowable as Business Expenditure Under Section 10(2)(xv) of Indian Income-tax Act, 1922.

15 Sep 1966

The case concerned a claim for deduction under Section 10(2)(xv) of the Indian Income-tax Act, 1922 by a bank for amounts paid to constituents whose p...

High Court

High Court of Bombay Examines Jurisdictional Challenge to Transfer Pricing Adjustment on Equity Share Issuance. Whether Alleged Shortfall in Premium Constitutes Income from International Transaction Under Chapter X of Income Tax Act, 1961.

10 Oct 2014

Vodafone India Services Pvt. Ltd. (the Petitioner), a wholly owned subsidiary of a non-resident holding company, required funds for its telecommunicat...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares by Non-Resident Not Taxable as No Capital Asset in India. Shares of a foreign company held not to be a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961, and transfer not taxable under Section 9(1)(i) as income deemed to accrue or arise in India.

18 Mar 2016

The Petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda and a non-resident, challenged an Assessment Order dated 25th March 2013 pass...

High Court

Bombay High Court Dismisses State's Appeal in MVAT Case — Tribunal's Liberal Interpretation of Section 23(5) Upheld for Concessional Tax Rate on C Forms. The court held that the Tribunal was justified in allowing the respondent's claim for concessional rate of tax under Section 23(5) of the MVAT Act, 2002, even though the claim was not part of the original assessment order.

8 Sep 2022

The State of Maharashtra filed an appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act) challenging the judgment of the Maha...

Supreme Court

Supreme Court Quashes Detention of Karta in Tax Recovery, Holds Manager Not Assessee for HUF Defaults. Ruling Clarifies that Under Section 222 of the Income Tax Act, 1961, Arrest and Detention Can Only Be Against the Defaulter Assessee, and the Karta of a Hindu Undivided Family is Not Deemed the Assessee Merely by Virtue of Representation.

14 Aug 1968

Background: The case involves a writ petition under Article 32 of the Constitution filed by the karta of a Hindu undivided family challenging his arre...

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