Search Results for "Section 147 proviso"

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Failure to Disclose Material Facts. Reassessment Beyond Four Years Invalid as Original Assessment Was Scrutiny Assessment and No Failure to Disclose Was Shown.

The petitioner, an individual assessee, filed his income tax return for assessment year 2013-14 on 27 September 2013, declaring taxable income of Rs.7...

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High Court of Karnataka Allows Appeal in Motor Accident Claim — Dog on Road Constitutes 'Act of God' Not Negligence. Claimant's Wife Died After Motorcycle Fell Due to Sudden Appearance of Dog; Tribunal Erred in Holding Claimant as Owner of Borrowed Vehicle Under Section 163A of Motor Vehicles Act, 1988.

The appellant, Shri Vithal, filed a claim petition under Section 163A of the Motor Vehicles Act, 1988, seeking compensation for the death of his wife ...

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Bombay High Court Dismisses Petition Challenging Bye-Election to Fill Casual Vacancy in Katol Assembly Constituency. Section 151A of Representation of the People Act, 1951 Mandates Filling Casual Vacancy Within Six Months, and the Election Schedule Complies with the Statutory Time Limit.

The petitioner, Sandeep Yashwantrao Sarode, Chairman of Panchayat Samiti, Katol, and Director of Agriculture Produce Market Committee, Katol, filed a ...

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High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Held Invalid as Original Assessment Was Based on Full Disclosure and Scrutiny.

The petitioner, Multiscreen Media Private Limited, is engaged in the business of providing audiovisual television content, films, events, and related ...