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Search Results for "double assessment"

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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

Bombay High Court Allows Revision Under Section 264 of Income Tax Act for Inadvertent Double Taxation of Bonus Provision. The court held that the Commissioner's revisional powers under Section 264 are wide enough to grant relief even after the time for filing a revised return under Section 139(5) has expired, to correct an inadvertent mistake leading to double taxation of excess bonus provision.

23 Sep 2024

The petitioner, Bahar Infocons Pvt. Ltd., filed three writ petitions challenging orders of the Principal Commissioner of Income Tax (PCIT) rejecting i...

High Court

Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

7 Jul 2023

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

High Court

Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

29 Apr 2022

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

High Court

Bombay High Court Allows Writ Petition Challenging Form-3 Under Direct Tax Vivad Se Vishwas Act, 2020 for Assessment Year 2003-2004 — Designated Authority Directed to Recompute Amount Payable After Considering Refund Already Paid. The Court held that the Designated Authority must consider refunds paid under Section 244A of the Income Tax Act, 1961 while computing the amount payable under the DTVSV Act, and apply the principle of set off under Section 245 of the IT Act.

25 Aug 2021

The Petitioner, Cooperative Rabobank U.A., a bank established in the Netherlands and part of the Rabobank Group, is a regular assessee under the Incom...

High Court

Bombay High Court Upholds Tribunal's Restriction on Section 80HHB Deduction and Denial of Deduction for Foreign Tax Paid. The court held that only amounts transferred to Foreign Project Reserve Account during the previous year qualify for deduction under Section 80HHB, and tax paid abroad is not deductible under the Income Tax Act.

20 Dec 2016

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court under Section 256(1) of the Income Tax Act, 19...

High Court

Bombay High Court Upholds Tribunal's Remand Order in Income Tax Appeal — Scope of Appellate Powers Under Section 254 of Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal has the power to remand a matter for fresh assessment when the Assessing Officer has not properly considered the assessee's method of accounting and the quantum of on-money.

15 Nov 2016

The case involves an income tax reference and a connected writ petition filed by Parmanand Builders Pvt. Ltd. (the assessee) against the Commissioner ...

High Court

Bombay High Court Allows Reference on Double Taxation Issue in Income Tax Case — Assessee Company Cannot Be Taxed Again on Income Already Assessed in Export Firm's Hands. The court considered whether income already assessed in the hands of an export firm could be taxed again in the hands of the assessee limited company, noting that the facts were not in dispute.

8 May 2015

The case involves an income tax reference by the Bombay High Court at Nagpur Bench. The assessee, R.B. Shreeram Durgaprasad (P) Limited, Tumsar, chall...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Nil Tax Withholding Certificate Under Section 197 of Income Tax Act, 1961 — Holds That Payments for International Delivery Services Are Not Royalty or Fees for Technical Services Under DTAA. The court directed issuance of nil withholding certificate as the payments are business profits not taxable in India under Article 7 of the India-USA DTAA.

30 Sep 2013

The petitioner, UPS Worldwide Forwarding Inc., a US company, challenged an order dated 21 March 2013 passed by the Director of Income Tax (Internation...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material — Audit Objection Cannot Form Reason to Believe Income Escaped Assessment. The court held that a notice to reopen assessment based solely on an audit objection, without independent application of mind by the Assessing Officer, is invalid as it amounts to a change of opinion.

1 Feb 2013

The petitioner, NTUC Income Insurance Co-operative Ltd., a company incorporated in Singapore and registered with SEBI as a Foreign Institutional Inves...

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