Search Results for "Section 14(A)"

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Search Results for "Section 14(A)"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

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 Quashes Reassessment Notice for Banking Company Due to Lack of New Material. Section 148 Notice Under Income Tax Act, 1961 Set Aside as Reasons for Reopening Were Based on Same Material Already Considered in Original Assessment.

1 Aug 2023

The petitioner, DCB Bank Ltd., challenged a notice dated 24 March 2021 issued under Section 148 of the Income Tax Act, 1961 for reopening the assessme...

High Court

Bombay High Court Allows Revenue's Appeal in Section 10B Exemption Case - Expansion of Existing Unit Not Eligible for Deduction. The court held that the Assessee's expansion of its existing processing capacity with new plant and machinery does not qualify for exemption under Section 10B of the Income Tax Act, 1961, as per the Explanation to Section 10B(7).

22 Oct 2020

The case involves appeals by the Revenue against the Income Tax Appellate Tribunal's order allowing deduction under Section 10B of the Income Tax Act,...

High Court

Bombay High Court Quashes Reassessment Notice Against Bank in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as Assessing Officer Had Already Considered Exemption Claim During Original Assessment.

21 Sep 2020

The petitioner, State Bank of India, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 30.03.2001 issued...

High Court

High Court Grants Anticipatory Bail to Accused in SC/ST Atrocities Case Due to Lack of Prima Facie Intent to Humiliate on Caste Basis. The court held that the bar under Section 18 of the SC/ST Act does not apply when the allegations do not prima facie constitute an offence under the Act, and granted bail under Section 438 Cr.P.C.

6 Aug 2020

The petitioners, Jagadeesh and Vinay Kumar, accused Nos. 1 and 2, filed a petition under Section 438 of the Code of Criminal Procedure, 1973 (Cr.P.C.)...

High Court

Bombay High Court Allows Trust's Eviction Petition Under Section 120(c) of Maharashtra Tenancy Act — Tenancy Rights Extinguish on Death of Last Tenant. Successors Not Entitled to Protection Under Section 120(c) of Maharashtra Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 as They Were Not Personally Cultivating the Land.

23 Feb 2016

The petitioner, Vidarbha Maharogi Seva Mandal, a public trust registered in 1961-1962, was the owner of agricultural land bearing Survey No.83 and Gat...

High Court

Bombay High Court Allows Trust's Eviction Petition Under Maharashtra Tenancy Act — Legal Heirs Not Entitled to Protection After Death of Original Tenant. The court held that Section 120(c) of the Maharashtra Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958, does not protect legal heirs of a deceased tenant, and the eviction order was restored.

23 Feb 2016

The petitioner, Vidarbha Maharogi Seva Mandal, a public trust, filed an application under Section 120(c) of the Maharashtra Tenancy and Agricultural L...

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...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.

10 Jun 2010

The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...

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