Search Results for "Income Tax Act Section 132"

442 result(s) found

Scroll Down To Discover

Found 442 result(s)

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Assessment of Profit from Land Transaction as Adventure in Nature of Trade. Single Transaction of Purchase and Subdivision of Estate into Plots with Resale Held to Constitute Business Profit Under Section 34(1)(a) of Income-tax Act, 1922.

The assessee, P. M. Mohammad Meerakhan, entered into an agreement on 15th August 1955 to purchase 477.71 acres of land called Kuttikal Estate for Rs. ...

© Image Copyrights Juris Services & Technology

High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

© Image Copyrights Juris Services & Technology

Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...