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High Court

Bombay High Court Quashes Demand Against Mutual Fund Under Section 177(3) of Income Tax Act — Holds That Beneficiaries of Securitization Trust Are Not Liable for Trust's Tax Demand. Section 177(3) of Income Tax Act, 1961 does not impose joint and several liability on beneficiaries of a securitization trust for the trust's tax dues when the trust is assessed as a separate entity and the beneficiary holds only pass-through certificates.

6 Mar 2013

The petitioner, UTI Mutual Fund, is a registered mutual fund under SEBI regulations. It invested in a securitization trust called Indian Corporate Loa...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

High Court

SALES TAX REFERENCE NO. 52 OF 2009

8 Feb 2019

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

Supreme Court

Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade

16 Oct 2024

The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...

High Court

Gujarat High Court Dismisses ESIC Appeal in ESI Act Assessment Case for Violation of Natural Justice. Failure to Supply Revenue Inspector's Report Before Section 45A Order Renders Assessment Void.

12 Feb 2026

The Employees' State Insurance Corporation (ESIC) filed appeals under Section 82 of the Employees' State Insurance Act, 1948, challenging a common jud...

High Court

High Court Allows Writ Petition Challenging Rejection of Vivad Se Vishwas Scheme Application -- Petitioner Entitled to Scheme Benefits Despite Not Filing Separate Appeal Against Assessment Order Under Section 5A of Income Tax Act

28 Jan 2026

The Petitioner challenged the rejection of her application under Direct Tax Vivad Se Vishwas Act, 2020 by the Principal Commissioner of Income Tax -- ...

High Court

Bombay High Court Allows Deduction for Bad Debts and Provision for Bad Debts Under Sections 36(1)(vii) and 36(1)(viia) of Income-tax Act, 1961 — Independent Deductions Permitted Without Double Deduction. The Court held that the two deductions are independent and the proviso to Section 36(1)(vii) only limits the deduction under that clause to the extent the bad debt exceeds the credit balance in the provision account made under Section 36(1)(viia).

19 Sep 2024

The case involves two appeals by the assessee, The United Western Bank Ltd. (merged with Industrial Development Bank of India), against the order of t...

High Court

Bombay High Court Allows Stay on Interest Demand in MVAT Case — Tribunal Erred in Treating Composite Order as Non-Appealable Under Section 30(2). The court held that an appellate order confirming interest under Section 30(2) of the Maharashtra Value Added Tax Act, 2002, when part of a composite assessment order, is appealable and stay can be granted.

6 Jun 2023

The petitioner, S. K. Trading Co., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 30 Septemb...

High Court

High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

20 Oct 2014

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

High Court

Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

29 Jan 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

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