Bombay High Court Examines Challenge Under Section 34 of Arbitration Act to Arbitral Award Concerning Lease Agreement and Income Tax Depreciation Issues.
16 Jul 2013...
Search Results for "assessment error"
2264 result(s) found
Found 2264 result(s)
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 2016The case involves an income tax reference and a connected writ petition filed by Parmanand Builders Pvt. Ltd. (the assessee) against the Commissioner ...
- 134
Supreme Court
Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.
27 May 2026The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...
- 274
Supreme Court
Supreme Court Allows Appeal by Electricity Distribution Company in Theft Case: Parallel Assessment Under Section 126 Permissible Despite Criminal Complaint Under Section 135. Assessment Under Section 126 Not Conditional on Consumer Seeking Restoration of Supply.
1 Aug 2019The case involves an appeal by West Bengal State Electricity Distribution Company Ltd. against the judgment of the Calcutta High Court which allowed t...
- 435
Supreme Court
Supreme Court Dismisses Revenue's Appeal in Income Tax Penalty Case Due to Failure to Argue Correct Legal Provision Before Tribunal. Penalty Under Section 28(1)(c) on Reconstituted Firm Held Invalid as Revenue Relied Solely on Section 44 Which Applies Only to Discontinuance of Business, and the Question of Applicability of Section 26 Was Not Raised Before the Tribunal.
12 Mar 1969The appeal before the Supreme Court arose from a reference under section 66 of the Indian Income-tax Act, 1922. The respondent firm, M/s. Kirkend Coal...
- 15
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 2015The 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...
High Court
Bombay High Court Upholds Revisional Jurisdiction and Denies Exemption for Brass Sheets Not Specified in Eligibility Certificate under Bombay Sales Tax Act, 1959. The court held that revisional power under Section 57 can be exercised despite pending appeals, and exemption benefits require strict compliance with the eligibility certificate's specified goods.
26 Feb 2015The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between M/s. Jitendra R. Gandhi (the assessee...
- 94
High Court
Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.
2 Jul 2010The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...
- 71
High Court
High Court of Bombay Quashes Permanent Lok Adalat Award in Electricity Theft Case — MSEDCL Not Obliged to Issue Regular Bills Pending Criminal Proceedings Under Section 135 of Electricity Act, 2003. Permanent Lok Adalat lacks jurisdiction to adjudicate disputes involving criminal offences like theft of electricity under Section 22(C) of Legal Services Authorities Act, 1987.
14 Jan 2022The Maharashtra State Electricity Distribution Company Ltd. (MSEDCL) challenged an award passed by the Permanent Lok Adalat, Aurangabad, in Pre-litiga...
- 32
High Court
High Court of Karnataka Passes Order in Writ Petition by Company Challenging Rejection of Application Under Industrial Park Scheme, 2002. Petitioner's Application Dated 15.12.2006 Under IPS 2002 Was Rejected on Ground That Scheme Expired on 31.03.2006.
17 Sep 2024The petitioner, a private limited company, proposed to set up an industrial park named 'Salarpuria Touch Stone' in Bangalore under a Joint Development...
- 15
