Search Results for "income generating activity"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "income generating activity"

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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

Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.

28 Feb 2014

The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...

High Court

Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

29 Apr 2010

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case for Lack of Full and True Disclosure — Reassessment Beyond Four Years Invalid Without Failure to Disclose Material Facts. The court held that the proviso to Section 147 of the Income Tax Act, 1961 requires a failure to disclose fully and truly all material facts for reopening beyond four years, and mere change of opinion is insufficient.

18 Jun 2010

The petitioner, M/s. Hindustan Petroleum Corporation Limited, a public sector oil company, filed a writ petition challenging a notice dated 23 March 2...

Supreme Court

Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

31 Jan 2023

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

Supreme Court

Supreme Court Dismisses Appeal by Seed Company, Upholds Consumer Status of Small Agriculturist in Buyback Dispute. Cultivation of Safed Musli for Livelihood Held Not Commercial Purpose Under Section 2(d) of Consumer Protection Act, 1986.

6 Mar 2020

The case involves a dispute between M/s Nandan Biomatrix Ltd., a seed company, and S. Ambika Devi, a small landholder. In 2003, the appellant advertis...

High Court

High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

21 Apr 2015

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

High Court

Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

12 Apr 2005

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

Supreme Court

Supreme Court Allows Appeal of Claimants in Motor Accident Case, Enhances Compensation for Death of Farmer. Loss of Dependency Recalculated with Higher Income and Future Prospects Under Motor Vehicles Act, 1988.

9 Dec 2022

The case arises from a motor accident claim under Section 166 of the Motor Vehicles Act, 1988. The deceased, Jagjit Singh, a 35-year-old farmer, died ...

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