Search Results for "Income-tax Act"

Trending :

Search Results for "Income-tax Act"

23 result(s) found

Home Search Results

Scroll Down To Discover

Found 23 result(s)

High Court

The Bombay High Court held that the competent authority could not reject a compounding application solely on the ground of delay, as the Income-tax Act, 1961 did not prescribe a limitation period. The court set aside the impugned order and directed the Chief Commissioner to reconsider the application based on relevant facts and judicial precedents.

4 Mar 2025

Income-tax Act, 1961 – Section 279(2) – Compounding of Offences – CBDT Guidelines – Discretion of Authority The court reaffirmed that when a ...

High Court

Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

18 Feb 2025

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

High Court

Search Action Under Section 132 of the Income Tax Act, 1961. Unveiling the Controversy Surrounding the Unconstitutional Search and Seizure of Cash, Jewelry, and Documents by Revenue Authorities

10 May 2024

Presents two petitions challenging a search action conducted under Section 132 of the Income Tax Act, 1961. The petitioners, including a private limit...

Supreme Court

Supreme Court Quashes Complaint Under PMLA Due to Lack of Scheduled Offence. Complaint Lacks Necessary Grounds for Offence Under the Prevention of Money-Laundering Act.

8 Apr 2024

The Supreme Court of India quashed a complaint filed by the Directorate of Enforcement under the Prevention of Money-Laundering Act (PMLA), 2002, due ...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Upholds Ex-Post Facto Approval of Charge Memorandum in Disciplinary Proceedings. The Court held that a charge memorandum issued without prior approval of the disciplinary authority can be validated by subsequent ex-post facto approval under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965.

6 Dec 2021

The appellant, Sunny Abraham, was an Assistant Commissioner of Income Tax against whom disciplinary proceedings were initiated on 19th September 2002 ...

Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

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, ...

Supreme Court

Supreme Court Allows Landlord's Appeal in Rent Control Case, Holding Club Activities Constitute Business Under the Act. The Court Interpreted 'Business' in Section 2(f) of Haryana Urban (Control of Rent and Eviction) Act, 1973 in a Wider Sense to Include Non-Profit Club Activities, Thereby Applying Rent Control Jurisdiction.

17 Aug 2021

The dispute arose from an eviction petition filed by landlords against tenants, including a municipal committee and a club, over rented land in Ambala...

Supreme Court

Supreme Court Allows Transfer of Writ Petitions Challenging ICAI Guidelines on Tax Audit Assignments to Avoid Multiplicity of Proceedings. The Court Held That the Issue Involves a Question of Law of General Public Importance Under Article 139-A(1) of the Constitution.

9 Dec 2020

The Institute of Chartered Accountants of India (ICAI) filed transfer petitions under Article 139-A(1) of the Constitution read with Order XL Rule 1 o...

1 2 3

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