Income Tax Appeals by Wipro Limited and Revenue Against Orders of Income Tax Appellate Tribunal, Bangalore for Assessment Years 2001-2002 to 2004-2005
25 Mar 2015...
Search Results for "income definition"
1621 result(s) found
Found 1621 result(s)
High Court
High Court of Judicature at Bombay Dismisses Revenue Appeals in Income Tax Act Section 80-IB(10) Cases – Clause (d) Commercial Area Limit Not Applicable to Projects Approved Before 31 March 2005. Housing Projects Approved Pre-2005 Held Entitled to Deduction Under Section 80-IB(10) Even if Commercial Area Exceeds 5% or 2000 Sq Ft, Per Ratio in CIT v. Brahma Associates.
19 Sep 2014These two income tax appeals were filed by the Revenue under section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appell...
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High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal's Deletion of Rental Income Addition Upheld. Rental income from property held as stock-in-trade is assessable under 'Income from House Property' and not 'Business Income' as per Section 22 of the Income Tax Act, 1961.
23 Feb 2016The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order dated 27.02.2015 passed by the Income T...
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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 2010The 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...
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Supreme Court
Supreme Court Reverses High Court in Section 80-IC Tax Exemption Case — Substantial Expansion Does Not Entitle Assessee to Reset 100% Deduction Period. The court held that the fixed exemption structure under Section 80-IC(3) cannot be altered by substantial expansion, and the total deduction period remains capped at ten years.
1 Feb 2019The Supreme Court considered a batch of appeals arising from a common judgment of the Himachal Pradesh High Court concerning the interpretation of Sec...
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High Court
Bombay High Court Deliberates on Tax Exemption and Classification of Lease Transactions in Income Tax Reference concerning Scientific Research Centre. Assessee's claim for exemption under Section 11 of Income Tax Act, 1961 hinges on whether activities constitute general public utility, whether construction and letting out of World Trade Centre amounts to business, and whether receipts are revenue in nature.
25 Oct 2012The Income Tax Reference No. 78 of 1998 arose from the Income Tax Appellate Tribunal's common order dated 29th March, 1996, for assessment years 1989-...
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High Court
Bombay High Court Dismisses Revenue Appeals in Income Tax Cases Involving Long-Term Capital Gains and Business Income Classification. Court upholds ITAT findings that gains from sale of agricultural land and shares were capital gains, not business income, under the Income Tax Act, 1961.
30 Nov -0001The judgment involves a batch of income tax appeals filed by the Commissioner of Income Tax against various assessees, including Nitish Rameshchandra ...
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High Court
Bombay High Court Dismisses Revenue's Appeals in Royalty and Advance Tax Case — Payments for Equipment and Spare Parts Not Taxable as Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. No Advance Tax Liability When Entire Income Subject to TDS.
16 Jun 2014The Revenue filed five appeals under section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Mumb...
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High Court
Bombay High Court Allows Petitioner in Income Tax Reassessment Case — Mushroom Farming Income Held Agricultural. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Quashed as Based on Change of Opinion.
11 Apr 2018The petitioner, Zuari Foods and Farms Pvt. Ltd., a private limited company engaged in mushroom farming, filed its income tax return for assessment yea...
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High Court
Madras High Court Allows Assessee's Appeal in Income Tax Exemption Case — Liquidated Damages, Underwriting Commission, and Structuring Fees Held Eligible for Section 10(23G) Exemption. Prior Decision on Liquidated Damages Followed; Underwriting Commission and Structuring Fees Deemed 'Interest' Under Explanation to Section 10(23G).
20 Jan 2026The appellant, M/s IDFC Limited, a financial institution, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, challenging the orde...
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