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Search Results for "assessee company"

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High Court

Bombay High Court Dismisses Revenue's Appeal in HDFC Bank Tax Case — Upholds ITAT's Decision on Section 14A Disallowance, Broken Period Interest, and Diminution in Value of Investments. The Court held that investments in tax-free securities were made from the assessee's own funds, broken period interest is allowable as a deduction, and amortization of premium on investments held to maturity is permissible as per RBI guidelines.

23 Jul 2014

The case involves an appeal filed by the Commissioner of Income Tax-2 under section 260A of the Income Tax Act, 1961, challenging an order of the Inco...

High Court

Bombay High Court Allows Reference on Double Taxation Issue in Income Tax Case — Assessee Company Cannot Be Taxed Again on Income Already Assessed in Export Firm's Hands. The court considered whether income already assessed in the hands of an export firm could be taxed again in the hands of the assessee limited company, noting that the facts were not in dispute.

8 May 2015

The case involves an income tax reference by the Bombay High Court at Nagpur Bench. The assessee, R.B. Shreeram Durgaprasad (P) Limited, Tumsar, chall...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c) of Income Tax Act, 1961. Bona Fide Claim for Exemption Based on Professional Advice Does Not Amount to Concealment or Furnishing of Inaccurate Particulars.

6 Apr 2026

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

8 May 2015

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Addition of Interest Income. The Court held that interest income from fixed deposits made out of borrowed funds is assessable under 'Income from Other Sources' and not 'Business Income', and that the Assessing Officer cannot reopen assessment under Section 147 without fresh tangible material.

23 Jul 2018

The case involves two cross-appeals under Section 260-A of the Income Tax Act, 1961, arising from the same order of the Income Tax Appellate Tribunal ...

Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

High Court

KAHC010028192013_1

26 Sep 2014

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High Court

High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

26 Sep 2014

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

High Court

High Court of Karnataka Hears Petitions Against TDS Notices Issued to Turf Clubs Under Section 194B of Income Tax Act — Argued That Stake Money Is Not Winnings. Petitioners Contend That CBDT Circular No.467 Exempts Stake Money From TDS and That Such Payments Are Business Income Taxable Under Section 74A, Not Winnings Under Section 194B.

26 Sep 2014

The batch of writ petitions before the High Court of Karnataka at Bangalore arose from notices issued by the Income Tax Department to turf clubs in Ba...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

8 May 2014

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

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