Search Results for "income definition"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "income definition"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

14 Aug 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

High Court

High Court of Karnataka Quashes Reassessment Notice Against Souharda Cooperative Societies — Cooperative Societies Registered Under State Act Are Not 'Co-operative Banks' Under Income Tax Act. The court held that Souharda Cooperative Societies, not having an RBI license, are not co-operative banks under Section 2(19) of the Income Tax Act, 1961, and are entitled to deduction under Section 80P.

16 Jan 2020

The judgment involves two writ petitions filed by Souharda Cooperative Societies registered under the Karnataka Souharda Sahakari Act, 1997. The first...

High Court

Karnataka High Court Refers Questions on Applicability of Payment of Gratuity Act to Temples to Full Bench. Division Bench Finds Arguable Questions Whether Temple is 'Commercial Establishment' Under Karnataka Shops Act and Whether Prior Precedent on Temple Employee's Gratuity is Correct.

1 Aug 2019

The dispute arose when a former employee of Shri Mookambika Temple, Kollur, claimed gratuity under the Payment of Gratuity Act, 1972 after his superan...

High Court

High Court Quashes Commissioner's Rejection of Charitable Trusts' Registration Renewal Under Income-tax Act - Mandatory Irrevocability Clause Not Statutorily Required. Commissioner's Action Imposing Extra-Statutory Condition and Arbitrary Online Form Compulsion Held Unsustainable Under Sections 12AA and 12AB of Income-tax Act, 1961.

9 Mar 2026

The High Court of Judicature at Bombay heard a writ petition filed by several charitable trusts and professional bodies challenging the rejection of t...

High Court

Bombay High Court Refers Question on Working Journalist Maintainability Under MRTU & PULP Act to Division Bench. Conflict of Single Judge Decisions on Whether Working Journalist is 'Employee' Under Section 3(5) MRTU & PULP Act, 1971 Led to Reference.

29 Feb 2024

The matter arose from writ petitions before the High Court of Judicature at Bombay challenging orders of the Industrial Court and Labour Court in comp...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

1 Jan 1970

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

High Court

High Court of Bombay at Nagpur Examines Appeals in Land Acquisition Matter Concerning Valuation of Orange Trees Under the Land Acquisition Act, 1894. The court considered whether the reference court correctly applied the income capitalisation method and whether separate compensation for land could be awarded when trees were valued using that method.

21 Apr 2025

This matter involved appeals against a reference court's award enhancing compensation for fruit-bearing orange trees in a land acquisition under the L...

Supreme Court

Supreme Court Dismisses Revenue's Appeal on Carry Forward of Losses Under Income-tax Act, 1922. Loss Sustained by Partner in Dissolved Firm Can Be Set Off Against Profit from Another Firm if Same Business Continued by Assessee.

19 Feb 1969

This appeal by the Commissioner of Income-tax arose from a dispute over the carry forward and set-off of business losses under the Income-tax Act, 192...

High Court

High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.

24 Feb 2026

The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...

High Court

Bombay High Court Hears Writ Petition Challenging Validity of Reopening Notice Under Section 148 of Income Tax Act for Assessment Year 2015-16. The Reopening Based on Alleged Escaped Income from Capital Reduction Transaction Is Contested on Grounds of Full Disclosure During Original Assessment.

8 Mar 2023

The petitioner, an investment holding company incorporated in Singapore and under creditors' voluntary liquidation, held shares in Lehman Brothers Cap...

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