Search Results for "deduction under section 80IA"

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Search Results for "deduction under section 80IA"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.

16 Jun 2026

The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

22 Apr 2024

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Quashes Notice as Barred by Limitation and Lacking Fresh Material. Reopening beyond four years requires failure to disclose material facts, and reopening on same material as original assessment is impermissible change of opinion.

10 Nov 2023

The petitioner, DCW Limited, challenged a notice dated 30th June 2021 issued under Section 148 of the Income Tax Act, 1961 seeking to reopen its asses...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Same Set of Facts as Original Assessment is Invalid. The court held that where the Assessing Officer had already considered the issue of deduction under section 80IA during the original assessment under section 143(3), reopening on the same ground without any new material amounts to a change of opinion and is not permissible.

27 Jun 2023

The petitioner, Nuclear Power Corporation of India Limited, a Government Corporation engaged in generation of electricity from atomic energy, filed it...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 80IA(4) Deduction Case for Warehousing Corporation. Assessee's warehousing facility held to be part of port infrastructure eligible for deduction under Income Tax Act, 1961.

9 Jan 2023

The case involves an appeal by the Principal Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT), Pune, which a...

High Court

Bombay High Court Allows Revenue's Appeals in Part in Income Tax Dispute Involving Disallowances Under Section 14A, Section 37, and Section 10B. The court held that Section 14A disallowance requires satisfaction of AO, scientific research expenditure not allowable, demurrage is business expenditure, and Section 10B deduction remanded.

7 May 2021

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had partly allowed the...

High Court

High Court of Bombay at Goa Upholds Assessee's Claim for Section 10B Deduction on Beneficiation of Iron Ore as Manufacturing Activity. The court held that converting raw mined iron ore into Iron Ore Concentrate Fines through beneficiation constitutes 'manufacture' under section 10B of the Income Tax Act, 1961, entitling the assessee to deduction.

9 Dec 2020

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the assessee's claim for deduct...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Set Off of Unabsorbed Business Loss Against Profits of Erstwhile 10A Unit. Tribunal's Order Allowing Set Off of Brought Forward Loss of Assessment Year 2002-03 Against Profits of 10A Unit in Assessment Year 2005-06 Upheld.

7 Apr 2015

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, M...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in LPG Bottling Deduction Case — Bottling of LPG Gas Does Not Amount to Manufacture or Production Under Section 80IB of the Income Tax Act, 1961. The Court held that mere bottling of LPG gas without any change in its essential character does not constitute manufacture or production, and thus the assessee is not entitled to deduction under Section 80IB.

7 Oct 2013

The assessee, M/s Puttur Petro Products Pvt Ltd, an LPG bottling company, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the ...

High Court

High Court of Bombay at Goa Allows Revenue's Appeal in Part on Deduction Under Section 80IA and Interest Disallowance Under Section 36(1)(iii) of Income Tax Act. The court upheld ITAT's direction to allow deduction under Section 80IA without deducting depreciation, but reversed the deletion of interest addition for borrowings to sister concern.

28 Jun 2011

The case is a tax appeal filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) concerning the assessme...

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