Search Results for "disallowance"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "disallowance"

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High Court

Bombay High Court Upholds Validity of Maharashtra Revenue Services (Recruitment) Rules, 2020 and Directs Finalization of Seniority Lists for Deputy Collectors — Seniority to be Determined by Date of Continuous Officiation, Not by Date of Regular Promotion.

8 Aug 2024

The judgment pertains to a batch of writ petitions filed by Deputy Collectors and the State of Maharashtra concerning the determination of seniority o...

High Court

Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case, Upholds Estimation of Income at 12.5% on Disputed Purchases. The Court held that in the absence of specific evidence linking the assessee's transactions to bogus purchases, the entire expenditure cannot be added under Section 69C of the Income Tax Act, 1961.

7 Aug 2024

The case involves two appeals filed by the Revenue under the Income Tax Act, 1961, challenging a common order of the Income Tax Appellate Tribunal (IT...

High Court

High Court Dismisses Assessee's Writ Petition Challenging Reassessment Under Section 153A of Income Tax Act, 1961. Court holds that initiation of proceedings under Section 153A was valid as search was conducted and mandatory conditions were satisfied.

7 Nov 2017

The petitioner, Prathibha Jewellery House, a partnership firm represented by its partner Sri S N Sharath Kumar, filed writ petitions under Articles 22...

High Court

High Court of Karnataka Dismisses Writ Petition Challenging KAT Order in Regularization Case — Petitioner Not Entitled to Regularization as Appointment Was Not Through Regular Selection Process.

20 Jul 2016

The petitioner, Smt. V.S. Krithika, was working as a Typist in the Office of the Director of Lokashikshana, Bangalore. She claimed that after the Supr...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Unexplained Investment Addition Deleted Due to Lack of Evidence. The court held that the Assessing Officer must provide concrete evidence to support additions under Section 69B of the Income Tax Act, 1961, and that mere suspicion cannot justify additions.

13 Jul 2016

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 against a common order of the Income Tax Appellate T...

High Court

High Court Allows Revision in KVAT Input Tax Credit Dispute — Assessee Entitled to Compute ITC on Books of Account and Claim Rebate for Research Division Purchases. The court held that the assessee could compute input tax credit based on books of account under Sections 11, 14, 17 of KVAT Act and was entitled to rebate for purchases by its ancillary research division.

26 Feb 2016

The petitioner, M/s. Hindustan Unilever Ltd., filed revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) again...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Deduction of Interest Paid on Borrowed Capital. Interest paid on borrowed capital used for business purposes is allowable as deduction under Section 36(1)(iii) of the Income Tax Act, 1961, even if the assessee follows project completion method.

21 Jan 2016

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate ...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Capital Gains Tax Case — Transfer of Development Rights Not a Transfer Under Section 2(47) of Income Tax Act, 1961. The court held that a Joint Development Agreement does not constitute a transfer of the capital asset, and capital gains tax is not chargeable until the sale deed is executed.

19 Mar 2015

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Trib...

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