Search Results for "revenue income"

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Search Results for "revenue income"

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High Court

Bombay High Court Quashes Transfer of NRI Assessee's Case Under Section 127 of Income Tax Act, 1961 Due to Violation of Natural Justice. Show-Cause Notice Not Served and Reply Not Considered Before Centralization of Case from Mumbai to Delhi.

26 Aug 2024

The petitioner, Rajiv Saxena, a Non-Resident Indian living in Dubai since 1992, filed a writ petition under Article 226 of the Constitution of India c...

Supreme Court

Supreme Court Allows Revenue's Appeal in Capital Gains Tax Case — Revaluation and Credit to Partners' Capital Accounts Constitutes Transfer Under Section 45(4) of Income Tax Act, 1961. The Court held that revaluation of assets and crediting the surplus to partners' capital accounts in a reconstituted firm amounts to distribution of capital assets, attracting capital gains tax under Section 45(4), and overruled the applicability of Hind Construction Ltd. to post-1988 amendments.

24 Nov 2022

The case involves appeals by the Revenue against the judgment of the Bombay High Court which dismissed the Revenue's appeals and confirmed the ITAT's ...

Supreme Court

Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

9 Jul 2019

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

High Court

Bombay High Court at Goa Dismisses Tax Appeals in Reassessment Cases Under Section 147 of Income Tax Act, 1961. No Substantial Question of Law Found as Tribunal's Findings Were Based on Appreciation of Evidence.

30 Nov -0001

The judgment pertains to multiple tax appeals filed by individual assessees against the Commissioner of Income Tax, Goa. The appellants, including Sha...

High Court

Madras High Court Allows Revenue's Appeal in Part on Replacement of Machinery and Depreciation Issues Under Income Tax Act, 1961. Expenditure on Replacement of Entire Machinery is Capital Expenditure; IFCI Adjustment Not Actual Payment Under Section 43AB; Full Depreciation on Dumpers Requires Evidence of Use.

22 Jan 2025

The appeal was filed by the Commissioner of Income Tax, Madurai, against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 26.12...

High Court

High Court of Karnataka Dismisses Revenue's Writ Against ITAT Stay Order in Transfer Pricing Case — No Jurisdictional Error Found in Grant of Interim Stay. The Court held that the ITAT's discretion to grant stay based on prima facie case and balance of convenience cannot be interfered with under Articles 226/227 of the Constitution of India unless there is jurisdictional error or perversity.

9 Jan 2018

The Assistant Commissioner of Income Tax, Circle-2(1)(2), Bengaluru, filed a writ petition under Articles 226 and 227 of the Constitution of India cha...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

16 Jun 2016

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Allows Writ Petition Against TDS Demand on Arbitral Award Deposits — Income Tax Officer Cannot Treat Court-Ordered Deposits as Income Until Final Determination of Rights. The court held that amounts deposited in court pursuant to a conditional stay order and withdrawn against a bank guarantee are not 'income' liable to Tax Deduction at Source under Section 194A of the Income Tax Act, 1961.

21 Feb 2013

The petitioner, DSL Enterprises Private Limited, is a company incorporated under the Companies Act, 1956, as a successor in interest of Datar Switchge...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Issued Beyond Four-Year Limit Invalid. Reassessment notice under Section 148 of the Income Tax Act, 1961, issued after expiry of four years from end of relevant assessment year, without alleging failure to disclose material facts, is barred by limitation under Section 149(1)(b).

10 Aug 2015

The case involves appeals filed by the Income Tax Department against an order of a learned Single Judge of the Karnataka High Court, which had quashed...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Penalty Case Due to Failure to Argue Correct Legal Provision Before Tribunal. Penalty Under Section 28(1)(c) on Reconstituted Firm Held Invalid as Revenue Relied Solely on Section 44 Which Applies Only to Discontinuance of Business, and the Question of Applicability of Section 26 Was Not Raised Before the Tribunal.

12 Mar 1969

The appeal before the Supreme Court arose from a reference under section 66 of the Indian Income-tax Act, 1922. The respondent firm, M/s. Kirkend Coal...

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