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Search Results for "assessee company"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Block Assessment Case — Unexplained Investment of Rs. 1,50,000 Not Assessable as Undisclosed Income. The court held that the assessee had satisfactorily explained the source of investment and the addition was based on mere suspicion.

18 Aug 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore, dated 3...

High Court

Bombay High Court Allows Appeal in Income Tax Deduction Dispute — Section 33AC Reserve Not to Reduce Base for Section 80-I Deduction. The Court held that the deduction under Section 33AC for creation of a reserve for acquisition of a new ship does not reduce the profits and gains derived from a ship for computing the deduction under Section 80-I of the Income-tax Act, 1961.

23 Aug 2024

The case involves two appeals filed by M/s. Tolani Ltd., a public limited company engaged in the shipping business, against the Deputy Commissioner of...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

30 Sep 2016

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

6 Nov 2020

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Revision Case for Lack of Inquiry by Assessing Officer. Revision under Section 263 of Income Tax Act, 1961, sustained as Assessing Officer failed to examine revenue reconciliation and reimbursement of expenses, making assessment order erroneous and prejudicial to Revenue.

19 Jun 2026

The appellant-assessee, Mirum Digital Pvt. Ltd., is engaged in digital marketing and buys media space from online platforms like LinkedIn, Google, etc...

Supreme Court

Supreme Court Considers Challenge to Validity of Central Government Order Prescribing Notional Depreciation for Tax-Exempt Assessees in Merged States. The Order Required Depreciation to be Notionally Computed for Exemption Periods Under Section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949.

20 Oct 1967

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Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

22 Jul 2020

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax TDS Case — Provision for Interest on Delayed Payments Not Subject to TDS Under Section 194A of Income Tax Act, 1961. The court held that a mere provision for contingent interest liability does not amount to 'payment' or 'credit' to a specific payee, and thus no obligation to deduct tax at source arises.

2 Feb 2016

The appellant, M/s Karnataka Power Transmission Corporation Limited, a government undertaking engaged in power transmission, filed appeals under Secti...

High Court

Bombay High Court Allows Appeal of Assessee in Income Tax Case — Write-off of Advances and Expenses Held Allowable as Business Loss Under Section 28 of Income Tax Act, 1961. The court held that amounts advanced to a business associate in the course of business dealings and written off as irrecoverable are deductible as business loss.

9 Jun 2023

The appellant, Mahindra and Mahindra Ltd., a public limited company engaged in manufacturing and trading, filed an appeal under Section 206A of the In...

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