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Supreme Court

Supreme Court Upholds Constitutionality of Sections 23(5) of Income Tax Act, 1922 and 297(2)(g) and 271(2) of Income Tax Act, 1961 Against Double Taxation and Article 14 Challenges. Registered Firm’s Appeal Dismissed; Provisions on Double Taxation of Firm and Partners and Penalty Classification Held Valid.

18 Nov 1969

The appeal arose from a writ petition filed by a registered firm and its partners challenging the constitutional validity of certain provisions of the...

High Court

Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.

12 Aug 2010

The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...

High Court

High Court of Judicature at Bombay Refers Question of Law on Allowability of Expenditure under Section 40(a)(i) and Section 172 of Income Tax Act to Larger Bench. Disagreement with earlier Division Bench decision in CIT v. Orient (Goa) Pvt. Ltd. leads to referral on whether payer's non-resident status required for invoking proviso to Section 172.

5 Feb 2016

Background: The case concerns income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income ...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Nil Tax Withholding Certificate Under Section 197 of Income Tax Act, 1961 — Holds That Payments for International Delivery Services Are Not Royalty or Fees for Technical Services Under DTAA. The court directed issuance of nil withholding certificate as the payments are business profits not taxable in India under Article 7 of the India-USA DTAA.

30 Sep 2013

The petitioner, UPS Worldwide Forwarding Inc., a US company, challenged an order dated 21 March 2013 passed by the Director of Income Tax (Internation...

High Court

High Court of Bombay at Goa Quashes Reassessment Notice for Lack of Valid Reason to Believe in Income Tax Case. Failure to Disclose Material Facts Not Established as Petitioner Had Made Full Disclosure Under Income Disclosure Scheme, 2016.

11 Sep 2025

The petitioner, Prabhakar Nerulkar, an individual engaged in real estate business, filed a writ petition challenging a reassessment notice under Secti...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

High Court

High Court of Bombay Examines Jurisdictional Challenge to Transfer Pricing Adjustment on Equity Share Issuance. Whether Alleged Shortfall in Premium Constitutes Income from International Transaction Under Chapter X of Income Tax Act, 1961.

10 Oct 2014

Vodafone India Services Pvt. Ltd. (the Petitioner), a wholly owned subsidiary of a non-resident holding company, required funds for its telecommunicat...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

High Court

Bombay High Court Allows SIDBI's Petition Against CBDT Order Denying Tax Exemption on Dividend Distribution. Section 50 of SIDBI Act, 1989 exempts SIDBI from all income tax including additional income tax under Section 115-O of Income Tax Act, 1961.

2 Dec 2021

The petitioner, Small Industries Development Bank of India (SIDBI), a financial institution established under the Small Industries Development Bank of...

Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

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