Search Results for "Advance Rulings"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "Advance Rulings"

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High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c) of Income Tax Act, 1961. Bona Fide Claim for Exemption Based on Professional Advice Does Not Amount to Concealment or Furnishing of Inaccurate Particulars.

6 Apr 2026

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment.

6 Apr 2026

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Income Tax Act, 1961 — Section 147 Reassessment Invalid Due to Lack of Jurisdictional Condition Precedent. The court held that reassessment notices were issued without proper application of mind and without valid reasons to believe that income had escaped assessment, and quashed the notices.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

7 Jul 2023

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

High Court

High Court of Karnataka Allows EPF Authority's Petition Against Tribunal's Reduction of Damages Under Section 14B of EPF Act. Mens Rea Not Required for Imposition of Damages for Delayed Remittance; Tribunal's Order Set Aside for Lack of Reasons.

13 Sep 2022

The Regional Provident Fund Commissioner-I, Employees' Provident Fund Organization, Bengaluru, filed a writ petition under Articles 226 and 227 of the...

High Court

Karnataka High Court Allows Appeal in VAT Classification Dispute — Vegetable Fat Spread Held to Fall Under Entry 31 of Third Schedule to KVAT Act, 2003 as Edible Oil. Product 'Vegetable Fat Spread' is not an unscheduled commodity but is covered by Entry 31 of the Third Schedule to the Karnataka Value Added Tax Act, 2003.

23 Nov 2016

The appellant, M/s. 3F Industries Ltd., manufactures and markets a product called 'vegetable fat spread'. The Commissioner of Commercial Taxes issued ...

High Court

High Court of Karnataka Dismisses Anticipatory Bail Petition in Rape and Attempt to Murder Case — Charge Sheet Filed, No Custodial Interrogation Required. Anticipatory Bail Under Section 438 CrPC Not Maintainable After Charge Sheet; Accused Must Seek Regular Bail Under Section 439 CrPC.

20 Jul 2016

The petitioners, Dinesh Gowda and Srinivasa Gowda, filed a criminal petition under Section 438 of the Code of Criminal Procedure, 1973 (CrPC) seeking ...

High Court

High Court of Karnataka Allows Writ Petition Against Authority for Advance Rulings for Dismissal of Application for Non-Prosecution Without Considering Merits. The court held that the Authority must decide the application on merits and not dismiss for non-prosecution when the petitioner seeks an adjournment.

6 Mar 2015

The petitioner, M/s OnMobile Global Limited, a company engaged in Telecommunication Value Added Services, had entered into a partnership agreement wit...

High Court

Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

25 Jul 2012

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

High Court

Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

29 Apr 2010

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

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