Search Results for "assessment year 2004-05"

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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 "assessment year 2004-05"

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High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.

28 Feb 2014

The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148 Must Be Based on Same Reason as Assessment Order. The Assessing Officer issued a notice under section 148 citing capital gain as the reason for reopening, but the assessment order was based on a different reason (denial of exemption under section 11), rendering the assessment null and void.

29 Feb 2012

The case involves a tax appeal by the Commissioner of Income Tax against the Basmath Taluka Kharedi Vikri Sangh. The respondent-assessee filed a retur...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Valid When Sent to PAN Database Address. The Court held that the Assessing Officer's issuance of notice to the address in the PAN database within limitation was sufficient compliance, and the assessee's failure to prove intimation of change of address rendered the assessment order valid.

4 Oct 2019

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax, Mumbai, against the judgment of the Bombay High Court which ha...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose — Reassessment Beyond Four Years Invalid Without Allegation of Non-Disclosure

24 Jan 2012

The petitioner, DIL Ltd., challenged a notice dated 8 March 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessmen...

High Court

Bombay High Court Dismisses Suit for Declaration of Title and Possession in Property Dispute Between Brothers. Consent Decree and Subsequent Transfers Bar Reopening of Title Under Section 9A CPC.

18 Oct 2013

The plaintiff, Naresh Lachmandas Aswani, filed a suit against his brother Haridas (defendant no.1) and two companies (defendant nos.2 and 3) seeking a...

High Court

Bombay High Court Allows Revenue's Appeal on Indexation Benefit for Redemption of Non-Cumulative Preference Shares. Redemption of preference shares is a 'transfer' under Section 2(47) of the Income Tax Act, 1961, and indexation benefit under Section 48 is not available as preference shares are in the nature of debt.

27 Apr 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, arose from a decision of the Income Tax Appellate Tribunal dated 19 December...

High Court

Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.

16 Apr 2019

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

High Court

Bombay High Court Dismisses Writ Petition of Skoda Auto India Pvt. Ltd. Challenging Property Tax Levy by Gram Panchayat. Held that property tax is leviable on industrial land within Gram Panchayat limits under Section 124 of the Bombay Village Panchayats Act, 1958, and the revision application under Section 124(6) was not maintainable.

31 Jan 2011

The petitioner, M/s. Skoda Auto India Pvt. Ltd., a company manufacturing automobiles, challenged the property tax demands issued by the Gram Panchayat...

High Court

Bombay High Court Allows Appeal in Income Tax Case: Investment in Shares of Private Company for Acquiring Control Held as Capital Asset, Not Stock-in-Trade. Shares held for 31 months with transfer restrictions cannot be treated as trading asset under Income Tax Act, 1961.

6 Sep 2013

The appellant, Accra Investments Private Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 25 April 2012 of...

High Court

Bombay High Court Allows Writ Petition by Educational Institution Challenging University Committee's Direction to Refund Fees. Students Grievance Redressal Committee Exceeded Its Powers Under Ordinance 0.130 by Ordering Refund of Fees for Mid-Term Withdrawal Without Hearing the Institution.

17 Nov 2017

The petitioners, St. Xavier's Institution of Education Society and its B.Ed. college, challenged a communication dated 14th March 2006 issued by the U...

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