Search Results for "disallowance"

Trending :

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
High Court of Karnataka Allows Appeals Against Ex Parte Interim Injunction in Pr...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...

Search Results for "disallowance"

217 result(s) found

Home Search Results

Scroll Down To Discover

Found 217 result(s)

High Court

High Court of Judicature at Bombay Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA(4). Tribunal's finding that assessee qualified as developer of infrastructure facilities for Srisailam and Koyna projects was upheld, as assessee undertook development work and transferred facility to government, meeting statutory criteria under Income-Tax Act, 1961.

11 Mar 2026

The dispute arose from appeals filed by the Revenue under Section 260A of the Income-Tax Act, 1961, challenging orders of the Income Tax Appellate Tri...

High Court

High Court of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent.

7 Jan 2026

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the...

High Court

Bombay High Court Allows Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 1990-91. Reassessment Based on Change of Opinion Without Fresh Material is Invalid and Section 45(4) Does Not Apply to Distribution of Assets on Retirement of Partner.

21 Nov 2016

The petitioner, a partnership firm, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 21st July 2003 seeking to reopen the asses...

High Court

Bombay High Court Allows Change in Stock Valuation Method and Grants Export Market Development Allowance for Packing Expenses in Income Tax Reference. The court held that a bona fide change to a more scientific method of stock valuation is permissible, and packing expenses for exports qualify for deduction under Section 35B of the Income Tax Act, 1961.

8 Sep 2016

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the opinion of th...

High Court

Bombay High Court Rules Share Issue Expenses to Dilute Foreign Equity as Capital Expenditure Under Income Tax Act, 1961. Interest on Share Application Money Cannot Be Adjusted Against Such Capital Expenditure.

8 Sep 2016

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal (Tribunal) at the ins...

High Court

Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

11 Feb 2016

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

High Court

Bombay High Court Partially Upholds Arbitral Award in Railway Contract Dispute — Interest Rate Reduced from 18% to 9%. The court held that the arbitrator's award did not violate public policy but reduced the interest rate as excessive under Section 34 of the Arbitration and Conciliation Act, 1996.

20 Apr 2015

The petitioner, Union of India, challenged an arbitral award dated 8 October 2010 under Section 34 of the Arbitration and Conciliation Act, 1996. The ...

High Court

Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

12 Mar 2015

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

High Court

Bombay High Court Dismisses Revenue's Appeal in Deemed Dividend Case Under Section 2(22)(e) of Income Tax Act, 1961. Expenditure by Company on Lessor's Property Not Deemed Dividend as It Was for Business Purpose and Not for Shareholder's Benefit.

1 Sep 2014

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal dated 9th September 2011. The resp...

High Court

Bombay High Court Allows Revenue Appeal in CENVAT Credit Deduction Case Under Section 80HHC of Income Tax Act, 1961. CENVAT Credit Not Eligible for Deduction as It Is Not an Export Incentive Under Section 28(iiia)-(iiie).

13 Aug 2014

The Commissioner of Income Tax, Central-III, Mumbai, appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 29 July 2011, which ...

15 16 17 18 19

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)