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Search Results for "ITAT order"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Capital Gains Tax Case — Conversion of Partnership Firm to Company Not a Transfer Under Section 2(47) of Income Tax Act. The court held that conversion of a partnership firm into a private company under the Karnataka Compulsory Conversion of Partnership Firms into Companies Act, 2014 does not constitute a 'transfer' for capital gains tax purposes.

3 Sep 2025

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15.10.20...

High Court

Bombay High Court Allows Appeal in Income Tax Case Regarding Deduction Under Section 32AB for Rental Income Assessed as House Property Income. The court held that rental income from letting of business premises forms part of 'profits of eligible business or profession' under Section 32AB of the Income Tax Act, 1961, even if assessed under the head 'Income from house property'.

15 Mar 2024

The appellant, Indian Express Newspapers (Bombay) Ltd., owned a building known as Express Towers at Nariman Point, Mumbai. For the Assessment Year 198...

High Court

High Court of Bombay at Goa Upholds Assessee's Claim for Section 10B Deduction on Beneficiation of Iron Ore as Manufacturing Activity. The court held that converting raw mined iron ore into Iron Ore Concentrate Fines through beneficiation constitutes 'manufacture' under section 10B of the Income Tax Act, 1961, entitling the assessee to deduction.

9 Dec 2020

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the assessee's claim for deduct...

High Court

High Court of Bombay at Goa Allows Tax Appeals in LC Charges TDS Case — LC Charges Paid to Indian Banks Not Subject to TDS Under Section 195(1) of Income Tax Act, 1961. Payments to Indian banks for opening letters of credit for import of goods are not payments to non-residents and do not attract TDS provisions.

2 Nov 2020

The case involves three tax appeals filed by India Furniture Products Limited against the Commissioner of Income Tax, Goa, concerning the assessment y...

High Court

Bombay High Court Allows Tax Appeal in Family Settlement Capital Gains Case — Reopening Under Section 147/148 Invalid Due to Change of Opinion and Limitation. Consent Decree Approved by Civil Court Held to Be a Bona Fide Family Arrangement Not Attracting Capital Gains Tax.

8 Nov 2019

The case involves a tax appeal by the Power of Attorney holder of Lorna Margaret Pinto, a Non-Resident Indian, against the Assistant Commissioner of I...

Supreme Court

Supreme Court Remands Revenue's Appeal in Income Tax Reassessment Case for Fresh Adjudication on Substantial Questions of Law. High Court Erred in Dismissing Appeal In Limine Under Section 260A of Income Tax Act, 1961 Without Framing Substantial Questions of Law Regarding Validity of Notice Under Section 148.

8 Apr 2019

The Supreme Court considered an appeal by the Revenue (Pr. Commissioner of Income Tax 6) against the High Court of Delhi's order dismissing their appe...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Marhatta Chamber of Commerce Held Eligible for Section 11 Exemption Despite Business Income. Trust's incidental business activity does not forfeit exemption under sections 11 and 12 of the Income Tax Act, 1961.

11 Jan 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions) against the order of the Income Tax Appellate Tribunal (ITAT), Pune Bench, ...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in TDS Dispute with Electricity Company — Delayed Payment Charges Not 'Interest' Under Section 2(28A) of Income Tax Act, 1961. The court held that delayed payment charges collected by an electricity company from consumers for belated payment of bills do not constitute 'interest' as defined under the Income Tax Act, and therefore no TDS is deductible under Section 194A.

15 Dec 2015

The Revenue filed appeals under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 31...

High Court

Bombay High Court Allows Revenue's Appeal on Employees' Contribution Deduction in Income Tax Case. Employees' contribution to PF/ESI/pension fund is deductible under Section 36(1)(va) only if paid before due date, not under Section 43B.

14 Oct 2014

The case involves two appeals filed by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against the common order of the ...

High Court

Bombay High Court Partially Allows Revenue's Appeal in Raymond Ltd. Tax Case — Disallowance of Foreign Expenses on Directors' Relatives Upheld, Pre-operative Expenses Held Revenue in Nature. The court held that foreign expenses on relatives of directors are not allowable as business expenditure, while pre-operative expenses for establishing a new division are capital in nature.

20 Mar 2012

The case is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for Assessment Year 1992-93. The...

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