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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

High Court of Karnataka Reserves Judgment on Challenge to Fringe Benefit Tax Provisions. Petitions question constitutional validity of Chapter XII-H of Income Tax Act, 1961 as violative of Article 14 and beyond legislative competence.

6 Dec 2019

The High Court of Karnataka at Bengaluru heard three writ petitions filed by M/s T.T.K. Prestige Ltd. and another, M/s N. Rangarao & Sons, and Karnata...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

High Court

High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

30 Aug 2018

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

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...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

Bombay High Court Hears Writ Petition Challenging Taxation of Alleged Shortfall in Share Premium Under Transfer Pricing Provisions. The Dispute Centers on Whether Chapter X of the Income Tax Act, 1961 Can Apply When No Actual Income Arises from the International Transaction.

10 Oct 2014

The petitioner, Vodafone India Services Pvt. Ltd., a wholly owned subsidiary of a non-resident holding company, issued 2,89,224 equity shares at a pre...

High Court

High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Nil TDS Certificate Under Section 195(2) of Income Tax Act. Assessment of Whether Reimbursement of Seconded Employees' Salaries Constitutes Fee for Technical Services Under India-US Double Taxation Avoidance Agreement.

24 Jun 2022

The petition impugned the order of the Deputy Commissioner of Income Tax (International Taxation) rejecting the application for a Nil TDS certificate ...

Supreme Court

Supreme Court Dismisses Assessee’s Appeal in Income Tax Excess Dividend Case — Interpretation of 'Rate Applicable to Total Income' Under Finance Act, 1951. The rate applicable is the rate actually applied to the company’s taxable income, not the statutory rate prescribed, for computing additional income tax on excess dividend.

9 Oct 1958

The dispute arose from the assessment of Rajputana Agencies Ltd., a private limited company in Saurashtra, for the assessment year 1952-53. The compan...

High Court

Bombay High Court Examines Constitutional Validity of Section 2(24)(xviii) of Income Tax Act, 1961 — Petitioner Challenges Taxation of Capital Subsidies as Income. The Court considered whether inclusion of subsidies and incentives in the definition of income under Section 2(24)(xviii) violates constitutional provisions and real income theory.

4 Dec 2023

The writ petition arose from a challenge to the constitutional validity of sub-clause (xviii) to Section 2(24) of the Income Tax Act, 1961, inserted b...

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