Search Results for "assessee company"

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Search Results for "assessee company"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

10 Jul 2023

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised.

23 Jul 2018

The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed...

High Court

Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.

16 Apr 2019

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax App...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

High Court

Madras High Court Allows Revenue Appeal in Income Tax Registration Case — Assessee Not Entitled to Section 12AA Registration. Activities of Setting Up Effluent Treatment Plants for Leather Industry Constitute General Public Utility, Not Preservation of Environment, and Receipts Exceed Threshold Under Second Proviso to Section 2(15) of Income-Tax Act, 1961.

21 Jan 2026

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.03.2012, which had allowed registration under Section 12AA...

High Court

Bombay High Court Dismisses Revenue's Appeal in Tax Case, Upholds ITAT Order Treating Contribution for Bridge Construction as Revenue Expenditure. Contribution of ₹1,38,54,167 by Mining Company to Government Undertaking for Bridge Construction Held to be Revenue Expenditure Under Section 37(1) of Income Tax Act, 1961, as It Was for Smooth Running of Business and Not for Acquisition of Capital Asset.

9 Jul 2019

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench, which he...

High Court

High Court of Karnataka Allows Appeal of Co-operative Credit Society in Income Tax Deduction Case Under Section 80P — Society Not a Primary Co-operative Bank Under Banking Regulation Act. The court held that a co-operative credit society not licensed by RBI and not meeting all conditions of Section 56(ccv) of the Banking Regulation Act, 1949, is entitled to deduction under Section 80P of the Income Tax Act, 1961.

21 Sep 2015

The appellant, Shri Chandra Prabhu Urban Co-operative Credit Society Ltd., is a co-operative society registered under the Karnataka Co-operative Socie...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Assessee's Carried Forward Loss from House Property Cannot Be Set Off Against Salary Income Under Section 71(3A) of Income Tax Act, 1961. The court held that the amendment to Section 71(3A) with effect from 1.4.2003 prohibits set-off of loss from house property against income from other heads except as provided.

3 Jul 2015

The assessee, K.S. Venkatesh, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (...

High Court

Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

4 Mar 2015

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reopening Based on Change of Opinion Invalid. ITAT Correctly Held That Reassessment Under Section 147 Was Not Justified as There Was No Failure to Disclose Material Facts.

31 Jul 2019

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the cancel...

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