Search Results for "advance income"

Trending :

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor ...
Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment ...
Bombay High Court Upholds Conviction of Appellant for Murder Under Section 302 I...
High Court of Bombay Quashes Deputy Registrar's Directives in Co-operative Socie...

Search Results for "advance income"

623 result(s) found

Home Search Results

Scroll Down To Discover

Found 623 result(s)

High Court

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

27 Mar 2026

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

High Court

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

18 Feb 2025

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...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

1 Jan 2022

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

Supreme Court

Supreme Court Upholds Reassessment Notice Against NDTV in Income Tax Case Due to Failure to Disclose Material Facts. The Court held that the revenue had valid reason to believe that income had escaped assessment based on findings of sham transactions with subsidiaries under Section 147 of the Income Tax Act, 1961.

3 Apr 2020

The appellant, New Delhi Television Limited (NDTV), an Indian company, filed a return for assessment year 2008-09 declaring a loss. The return was pro...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Co-operative Bank Tax Case — Interest Income from Non-Members Taxable Under 'Profits and Gains of Business or Profession'. Section 80P(4) of Income Tax Act, 1961 Excludes Co-operative Banks from Deduction Under Section 80P(2)(a)(i) for Interest Income from Non-Members.

22 Jun 2016

The case involves multiple appeals filed by the Revenue (Commissioner of Income Tax and other officers) under Section 260A of the Income Tax Act, 1961...

High Court

Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.

2 Jul 2010

The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...

High Court

Bombay High Court Allows Revenue Appeal in Section 80HHC Deduction Case — Net Interest on Fixed Deposits Cannot Be Considered for Computing Export Profits Deduction. The court held that Explanation (baa) to Section 80HHC of the Income Tax Act, 1961 requires exclusion of ninety per cent of gross interest receipts, not net interest, as the provision does not allow set-off of interest paid against interest received.

19 Mar 2010

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Upholds Constitutional Validity of Tax on Medical Reimbursement Above Rs.15,000 as Perquisite Under Section 17(2) of Income Tax Act, 1961. Medical reimbursement exceeding Rs.15,000 per annum treated as taxable perquisite is not arbitrary or discriminatory and does not violate Articles 14 or 21 of the Constitution.

13 Nov 2006

The judgment concerns three writ petitions filed by bank employees' associations and an individual officer challenging the constitutional validity of ...

Supreme Court

Supreme Court Dismisses NCDC's Appeals in Income Tax Deduction Case — Dividends, Interest, and Service Charges Not 'Derived From' Long-Term Finance Business. The Court held that the restrictive phrase 'derived from' in Section 36(1)(viii) of the Income Tax Act, 1961, excludes ancillary income such as dividends, interest on deposits, and service charges from the deduction.

30 Nov -0001

The Supreme Court dismissed a batch of appeals filed by the National Cooperative Development Corporation (NCDC) against the Assistant Commissioner of ...

1 2 3 4 5

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)