Search Results for "Section 153"

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Bombay High Court Allows Writ Petition for Non-Compliance of DRP Directions Within Statutory Time Limit Under Section 144C(13) of Income Tax Act, 1961. Failure to Complete Assessment Within One Month of Receiving DRP Directions Renders Transfer Pricing Addition Time-Barred and Non-Est.

The Petitioner, Archroma International (India) Private Limited (formerly Huntsman International (India) Private Limited), filed a Writ Petition under ...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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High Court Dismisses PIO's Petition Seeking to Shift Blame for RTI Delay to Subordinate Officer. PIO Cannot Escape Penalty by Claiming Assistance Sought Under Section 5(4) of RTI Act, 2005; Must Apply Independent Mind and Not Act as Mere Post Office.

The case involves a petition filed by a Public Information Officer (PIO) challenging a penalty imposed under the Right to Information Act, 2005. The p...

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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Allows Appeal in Motor Accident Claim Case — Compensation Enhanced for Death of Bachelor. Deduction of 1/3rd Towards Personal Expenses Held Erroneous; 50% Deduction Applied as Per Law.

The appeal was filed by the claimants, being the father, mother, widow, and children of Sheikh Ashiq, who died in a vehicular accident on 11.7.2004. T...

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Bombay High Court Upholds Settlement Commission's Rejection of Settlement Application for Non-Pending Assessment Proceedings. Settlement Application Filed Before Expiry of Reassessment Limitation Does Not Constitute Pending Proceedings Under Section 245A(b) of Income Tax Act, 1961.

The petitioner, M/s. Shriniwas Machine Craft Pvt. Ltd., a company engaged in fabrication of sheet metal canopies for diesel generating sets, filed a w...

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Bombay High Court Dismisses Bank's Writ Petition Challenging Rejection of Boundary Correction in Execution Proceedings. Executing Court Cannot Modify Decree by Altering Property Description Beyond Decree's Terms Under Section 47 of CPC.

The Petitioner, The Ratnakar Bank Limited, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 12/04/2012 ...