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Search Results for "income tax transfer"

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High Court

High Court of Karnataka Dismisses Revenue Appeal in Trademark Transfer Tax Case — Capital Gains Tax on Transfer of Trademark 'SHARP' Upheld. The court held that the transfer of a registered trademark along with goodwill and common law rights constitutes a capital asset, and the consideration received is taxable as capital gains under the Income Tax Act, 1961.

18 Dec 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Bangal...

High Court

High Court of Bombay at Goa Quashes Income Tax Transfer Order for Want of Reasons; Directs Fresh Order Complying with Mandatory Requirement of Section 127(1) of Income Tax Act, 1961. Co-ordinated Investigation Ground Must Be Supported by Specific Reasons Showing Why Transfer is Necessary.

19 Feb 2013

Background: The petitioner, M/s Global Energy Pvt. Ltd. through its Chief Financial Officer, filed a writ petition before the High Court of Bombay at ...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment Under Section 147 of Income Tax Act, 1961. The court held that the assessing officer cannot reopen an assessment under Section 147 based on the same return already processed under Section 143(1) without any new tangible material, as it would amount to a mere change of opinion.

14 Dec 2018

The petitioner, an individual, filed his return of income for Assessment Year 2013-14 declaring total income of Rs. 65,51,360/-. The return was accept...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

11 Aug 2021

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

High Court

Bombay High Court Allows Assessees in Income Tax Reference Regarding Gold Bonds Profit as Capital Gain. Profit from sale of National Defence Gold Bonds held not taxable as business income under Income Tax Act, 1961, as transaction was not an adventure in the nature of trade.

13 Oct 2005

The case involves three income tax references arising from a common order of the Income Tax Appellate Tribunal, Mumbai, for the assessment year 1980-8...

High Court

Bombay High Court Dismisses Revenue's Appeal in Transfer Pricing Case — Advertisement Expenses Not Subject to Disallowance. Assessee's expenditure on promoting foreign channels held to be for its own business benefit, not requiring compensation from foreign principals.

13 Oct 2014

The appeal was filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) dated 29th July 2011, which confi...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case, Holds Compensation for Loss of Agency as Capital Receipt. Amount received by assessee for giving up right to use trade mark and resigning as director is capital receipt not taxable under Section 2(24) and Section 4 of Income Tax Act, 1961.

29 Oct 2010

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing the appeal of the assess...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

Supreme Court

Supreme Court Holds Auction Purchaser Not Liable to Pay Unearned Increase to DDA in Compulsory Acquisition Case. Conversion Charges Refunded as Property Conveyed Was Freehold, Not Leasehold.

12 Feb 2019

The Supreme Court of India heard two cross-appeals arising from a judgment of the Delhi High Court dated 30.03.2016 in LPA No.226 of 2014. The dispute...

High Court

Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.

14 Jun 2019

The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...

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