Search Results for "ITAT Rules"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "ITAT Rules"

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High Court

Bombay High Court Upholds ITAT Decision on Non-Refundable Deposits Not Being Trading Receipts in Sugar Cooperative Case. Funds collected from sugarcane purchase price held not to be trading receipts following Supreme Court precedent in Bazpur Co-op. Sugar Mills Ltd.

5 Jul 2005

The case involves a reference under the Income Tax Act, 1961, by the Revenue against the decision of the Income Tax Appellate Tribunal (ITAT) in favor...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Section 80IB(10) Deduction for Mixed-Use Housing Projects. The court held that prior to 1/4/2005, deduction under Section 80IB(10) of the Income Tax Act, 1961 is admissible to housing projects with commercial units, and the limit on commercial area applies prospectively.

22 Feb 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the eligibility ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

1 Jan 2022

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

High Court

Bombay High Court Upholds Valuation of Partners' Interest in Firms Based on Market Quotation of Shares as on Assessee's Valuation Date in Wealth Tax Reference. The court held that the valuation date for the assessee's interest in a firm is the assessee's own valuation date, not the firm's accounting year-end, under the Wealth-tax Act, 1957.

29 Jan 2016

This is a reference under the Wealth-tax Act, 1957, arising from eight reference applications by different assessees (members of the Bajaj family) aft...

High Court

Bombay High Court Dismisses Writ Petition and Tax Appeals in Income Tax Reassessment and Expenditure Disallowance Cases. Reassessment notices under Section 147 of the Income Tax Act, 1961 were valid, and expenditure on renovation and interest on borrowed capital for acquiring a capital asset were not allowable deductions.

30 Nov -0001

The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

8 May 2015

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

7 Feb 2020

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Hindalco Industries Tax Case on Section 80HHC Deduction and Capital vs Revenue Expenditure. Tribunal's findings on exclusion of local turnover for export deduction and treatment of financial advisory fees as revenue expenditure upheld.

16 Aug 2012

The appeal was filed by the Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.11.2008 in ITA No.3668...

High Court

Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

9 Jan 2025

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

High Court

Bombay High Court Allows Restoration of Appeal Dismissed for Non-Prosecution by ITAT — Rule 24 of ITAT Rules Does Not Confer Power to Dismiss Appeal for Default in Absence of Notice of Hearing. The Court Held That the Tribunal Must Hear the Appellant Before Dismissing the Appeal and Has Inherent Power to Restore It.

23 Oct 2013

The petitioner, Bharat Petroleum Corporation Limited, filed a writ petition under Article 226 of the Constitution of India challenging an order dated ...

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