KAHC010218752018_1
20 Sep 2021...
Search Results for "interest under Section 30(4)"
758 result(s) found
Found 758 result(s)
High Court
- 48
Supreme Court
Supreme Court Upholds Additional Tax on Reduction of Loss Under Section 143(1-A) of Income Tax Act, 1961 — Even Where Assessee Remains in Loss After Adjustment, Additional Tax Is Payable on the Amount of Reduction in Loss. The court held that the plain language of Section 143(1-A) applies when loss is reduced, and the additional tax is calculated on the adjustment amount as if it were total income, rejecting the argument that the provision is penal.
19 Mar 2020The appellant, Rajasthan State Electricity Board, a government company, filed its income tax return for assessment year 1991-92 declaring a loss of Rs...
- 140
High Court
- 18
High Court
Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.
25 Aug 2023The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...
- 22
High Court
- 39
High Court
Bombay High Court Allows Bank's Writ Petition, Directs Execution of Section 14 SARFAESI Order Despite Pending Civil Suit. Executive Magistrate Cannot Refuse Possession on Ground of Civil Suit; Role Under Section 14 is Ministerial.
30 Aug 2023The Petitioner, Kotak Mahindra Bank Limited, a banking company, had sanctioned a housing loan to Dipak Digambar Naik and Aruna Naik (co-borrowers) in ...
- 76
High Court
Gujarat High Court Allows Additional Compensation Under Section 30(3) of RFCTLARR Act, 2013 for Land Acquired Under National Highways Act, 1956 — Petitioners Entitled to 12% Additional Compensation on Market Value Including Multiplication Factor-2 from Date of Preliminary Notification to Date of Award or Possession.
27 Feb 2026The petitioners, Kikubhai Jairambhai Patel and others, filed a writ petition before the Gujarat High Court seeking additional compensation under Secti...
- 80
High Court
Gujarat High Court Allows Additional Compensation Under Section 30(3) of RFCTLARR Act, 2013 for Land Acquired Under National Highways Act, 1956 — Multiplier Factor-2 Already Applied, Yet Solatium Payable on Market Value from Preliminary Notification Date
24 Mar 2026The petitioners, whose lands were acquired under the National Highways Act, 1956, filed writ petitions seeking the benefit of additional compensation ...
- 116
High Court
Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.
17 Nov 2017The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...
- 41
