Search Results for "clause 10AA"

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Search Results for "clause 10AA"

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High Court

High Court of Bombay at Goa Upholds Assessee's Claim for Section 10B Deduction on Beneficiation of Iron Ore as Manufacturing Activity. The court held that converting raw mined iron ore into Iron Ore Concentrate Fines through beneficiation constitutes 'manufacture' under section 10B of the Income Tax Act, 1961, entitling the assessee to deduction.

9 Dec 2020

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the assessee's claim for deduct...

High Court

Full Bench of Bombay High Court Considers Whether Election Dispute Remedy Under Section 16 of Maharashtra Municipal Corporations Act, 1949 and Section 21 of Maharashtra Municipal Council, Nagar Panchayat and Industrial Township Act, 1965 Applies to Challenge Nomination of Nominated Councillors. The Court Examines Conflict Between Two Division Bench Decisions on the Maintainability of Such Petitions.

11 Mar 2016

The matter arose from two writ petitions. Writ Petition No. 11278 of 2012 was filed by Shri Anil (Vidyarthi) Chanderlal Ailani, a former elected counc...

High Court

High Court Dismisses Municipal Corporation's Challenge to Arbitral Award Under Section 34 of Arbitration Act. Arbitral Tribunal's Finding on Proof of Minutes and Contractor's Liability Upheld Based on Contractual Certificates.

3 Dec 2010

The Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996 was filed by the Municipal Corporation of Greater Mumbai to ch...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

25 Sep 2023

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Held that interest on borrowed capital used for acquiring a capital asset is allowable as deduction under Section 36(1)(iii) of the Income Tax Act, 1961, and depreciation on assets acquired under a hire purchase agreement is allowable under Section 32.

12 Jun 2018

The case involves appeals filed by the Revenue (Pr. Commissioner of Income-Tax and Deputy Commissioner of Income-Tax) against the orders of the Income...

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...

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