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Search Results for "ITAT order"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Deductions Under Sections 36(1)(vii) and 36(1)(iii) of the Income Tax Act, 1961. Tribunal's order setting aside Commissioner's revision under Section 263 upheld as Assessing Officer had made proper inquiries and formed an opinion.

5 Aug 2022

The appeal was filed by the Pr. Commissioner of Income Tax-14, Mumbai (appellant-revenue) under Section 260-A of the Income Tax Act, 1961, against the...

Supreme Court

Supreme Court Allows Assessee Banks in Income Tax Act Section 14A Dispute Over Disallowance of Interest Expenditure. Court held that when assessee banks have sufficient interest-free own funds exceeding investments in tax-free bonds and shares, no proportionate disallowance of interest under Section 14A is permissible, as investments are presumed to be made from interest-free funds.

9 Sep 2021

The Supreme Court of India addressed a batch of civil appeals concerning the interpretation of Section 14A of the Income Tax Act, 1961, in the context...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case — ITAT Justified in Entertaining Oral Submission on Defective Notice. Court holds that ITAT can consider a ground raised orally regarding defective show cause notice under Section 271(1)(c) of the Income Tax Act, 1961, even if not specifically pleaded earlier, as it goes to the jurisdiction of the assessing officer.

26 Mar 2018

The present appeal was filed by the Principal Commissioner of Income Tax, Nagpur, against the order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Allows Co-operative Bank's Tax Appeals on TDS Exemption for Interest Paid to Members Under Section 194A(3)(v) of Income Tax Act, 1961 — Prospective Amendment Effective from 1st June, 2015 Clarifies Exemption Not Applicable to Time Deposits.

7 Mar 2017

The appellant, Saraswat Co-operative Bank Ltd., filed tax appeals against orders of the Income Tax Appellate Tribunal (ITAT) for assessment years 2010...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Capital Gain Not Included in Book Profit Under Section 115JB. Income from capital gain on sale of land held as investment cannot be included in book profit for MAT purposes under Section 115JB of the Income Tax Act, 1961.

16 Dec 2015

The appeal was filed by Sri Hariram Hotels (P) Ltd. against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, relating to the as...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Dismisses Revenue Appeal in Goregaon Sports Club Case — Club Promoting Sports Held Charitable Under Section 2(15) of Income Tax Act, 1961. Principle of Mutuality Not Applicable as Facilities Open to General Public Without Restriction.

14 Feb 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the decision of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Dismisses Revenue's Appeal in Capital Gains Indexation Case — Indexed Cost of Acquisition for Gifted Asset to Be Computed with Reference to Year of Previous Owner's Acquisition. The court held that under Section 48 Explanation (iii) read with Section 49(1) of the Income Tax Act, 1961, the cost inflation index for the year in which the previous owner first held the asset applies, not the year of the assessee's acquisition.

11 Oct 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) in favor of the assessee, ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Asset Management Company Tax Case — Notional Addition Based on SEBI Ceiling Not Permissible. Investment advisory fees actually charged, not the maximum permissible under SEBI regulations, constitute taxable income.

12 Sep 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the CIT (A)'s...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Capital Gains Tax Case — Land Held Agricultural Despite Sale to Resort Developer. The court affirmed that the land's actual agricultural use and revenue classification, not its potential for non-agricultural use, determine its character for exemption under Section 45 of the Income Tax Act, 1961.

9 Sep 2010

The case involves two tax appeals by the Commissioner of Income Tax against the respondents, Smt. Debbie Alemao and Shri Joaquim Alemao, who were co-o...

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