Search Results for "Income Tax Refund"

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Search Results for "Income Tax Refund"

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High Court

Bombay High Court Allows Writ Petition in Income Tax Case — Fees for Technical Services Rendered Outside India Not Taxable. Court holds that fees for technical services rendered entirely outside India do not accrue or arise in India and are not deemed to accrue or arise under Section 9(1)(vii) of the Income Tax Act, 1961.

1 Sep 2023

The petitioner, Grasim Industries Ltd., set up a gas-based sponge iron plant in India and entered into a Foreign Technical Collaboration Agreement dat...

High Court

High Court of Karnataka Allows Income Tax Department's Appeal Against Acquittal in Section 276CC Income Tax Act Case. Court Restores Proceedings for Trial on Merits, Holding That Magistrate Erred in Closing Case Without Considering Evidence.

19 Jul 2022

The Income Tax Department filed multiple criminal appeals under Section 378 of the Code of Criminal Procedure, 1973, against an order dated 03.04.2021...

High Court

High Court of Karnataka Allows Income Tax Department's Appeal Against Acquittal in Section 276CC Case — Magistrate's Closure Order Set Aside for Non-Compliance with Mandatory Pre-Cognizance Notice Under Section 279(1) of Income Tax Act. The court held that the requirement of sanction under Section 279(1) is a condition precedent for taking cognizance, not for filing the complaint, and the Magistrate's closure order was premature.

19 Jul 2022

The Income Tax Department filed multiple criminal appeals against the order dated 03.04.2021 passed by the Magistrate of JMFC-III Court, Belagavi, rec...

Supreme Court

Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

23 Mar 2022

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

High Court

Bombay High Court Allows Appeal in Motor Accident Claim Case — Enhances Compensation for Death of Milind Kulkarni Due to Negligent Driving of Tanker. Court applies multiplier method under Motor Vehicles Act, 1988 and grants additional compensation for loss of consortium, loss of estate, and funeral expenses.

26 Jun 2020

The appellants, being the widow, daughter, father (since deceased, represented by legal heirs), and brother of the deceased Milind Dinkar Kulkarni, fi...

High Court

Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

17 Nov 2017

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

Bombay High Court Allows Writ Petition in Income Tax Refund Interest Case — Self-Assessment Tax Refund Eligible for Interest Under Section 244A(1)(b). Interest on refund of excess self-assessment tax paid under Section 140A is payable from the date of payment of such tax, not from the date of filing of return.

17 Nov 2014

The petitioner, Stock Holding Corporation of India Ltd., filed a writ petition challenging an order dated 28 September 1999 passed by the Commissioner...

High Court

Bombay High Court Dismisses Revenue's Appeal in MAT Credit Case — Credit for Brought Forward MAT Must Be Given Before Computing Interest Under Section 234B of Income Tax Act, 1961. The Court held that MAT credit reduces the tax payable on assessment and must be deducted from gross demand before charging interest under Section 234B.

6 Apr 2010

The appeal by the Revenue arose from an order of the Income Tax Appellate Tribunal dated 20 June 2007, concerning assessment year 2000-2001. The asses...

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