Search Results for "income tax reassessment"

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Search Results for "income tax reassessment"

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High Court

Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.

5 Apr 2022

The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...

High Court

Gujarat High Court Quashes Demand Notice in Income Tax Case Due to Non-Application of Mind and Violation of Natural Justice. Section 156 Notice Set Aside for Lack of Proper Consideration of Petitioner's Reply.

2 Feb 2026

The petitioner, Zydus Infrastructure Private Limited, a company incorporated under the Companies Act, 1956, engaged in development, operation and main...

High Court

Karnataka High Court Division Bench Hears Revenue’s Appeals Against Single Judge’s Order Quashing Section 153C Notices; Weighs Maintainability of Writ Petitions and Natural Justice Concerns.

22 Jan 2024

The present judgment arises from a batch of writ appeals filed by the Revenue against a common order dated 12.08.2022 passed by a Single Judge of the ...

High Court

Bombay High Court Quashes Assessment Order for Violation of Section 144C(11) Time Limit — DRP Directions Issued Beyond Nine-Month Period Invalid. The court held that the Dispute Resolution Panel's directions under Section 144C(5) of the Income Tax Act, 1961 must be issued within nine months from the end of the month in which the draft assessment order is received, and failure renders the assessment order void.

14 Feb 2022

The petitioner, Shell India Markets Private Limited, a company engaged in retailing petroleum products and supplying lubricants, challenged an assessm...

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...

High Court

Bombay High Court Dismisses Revenue's Appeal in Euro Issue Expenditure Deduction Case — Expenditure Incurred for Raising Capital Abroad Held Deductible as Cost of Acquisition Under Section 48 of Income Tax Act, 1961. No Tax Deduction at Source Required Under Section 195 for Payments to Non-Residents for Services Rendered Outside India.

3 Jul 2014

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

High Court

Bombay High Court Quashes Assessment Orders Against Former Directors in GST Case — Personal Liability Cannot Be Imposed Without Shedding Corporate Veil. Directors Who Resigned Prior to Tax Period Cannot Be Held Liable for Company's Tax Dues Under MGST Act, BST Act, and CST Act Without Lifting Corporate Veil.

22 Aug 2022

The petitioners, Mukesh D. Ramani, Satish D. Sanghavi, and Prakash D. Sanghavi, were former directors of Twin City Organics Pvt. Ltd. They filed writ ...

High Court

Bombay High Court Dismisses Revenue's Application in Co-operative Bank Deduction Case — Interest on Government Securities Earmarked Against Statutory Reserve Fund Held Eligible for Deduction Under Section 80P(2)(a)(i) of Income Tax Act, 1961. The court found no question of law arose as the ITAT's decision followed the Supreme Court's ruling in Madhya Pradesh Co-op. Bank Ltd. v. Addl. CIT.

16 Aug 2005

The Commissioner of Income Tax, Mumbai City III, filed an application under section 256(2) of the Income Tax Act, 1961, against the Maharashtra State ...

High Court

High Court of Karnataka Dismisses Revision Petitions in KVAT Act Case — Joint Commissioner Had Jurisdiction to Invoke Suo Moto Revision Under Section 63-A. Purchases from Composition Dealers Not Deductible from Contract Receipts for Taxable Turnover.

18 Jun 2015

The case involves revision petitions filed by M/S JMC Projects (India) Ltd. against the State of Karnataka under Section 65(1) of the Karnataka Value ...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

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