WRIT PETITION NO. 4810 OF 2012
12 Sep 2012The case involves a group of writ petitions filed by former employees of National Organic Chemicals Ltd. (NOCIL) against Relene Petrochemicals Ltd. (n...
Search Results for "tax receipts"
848 result(s) found
Found 848 result(s)
High Court
Bombay High Court Allows Petitioner in Octroi/LBT Levy on Meal Vouchers — Vouchers Not Goods Under Municipal Law. Meal Vouchers Issued Under Payment and Settlement Systems Act, 2007 Are Not Goods for Levy of Octroi or Local Body Tax Under Maharashtra Municipal Corporations Act, 1949.
20 Mar 2015The Bombay High Court addressed two writ petitions filed by Sodexo SVC India Private Limited challenging the levy of octroi and Local Body Tax (LBT) o...
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High Court
Bombay High Court Directs Income Tax Department to Comply with ITAT Order and Release Seized Jewellery and Refund Within Six Weeks. Failure to Complete Block Assessment Within Limitation Under Section 158BE of Income Tax Act, 1961 Renders Retention of Seized Assets Illegal.
10 Feb 2023The petitioner, legal heir of Late Mr. Lakhpatrai Agarwal, filed a writ petition challenging the inaction of the Income Tax Department in complying wi...
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High Court
Bombay High Court Quashes Reopening of Assessments for Life Insurance Company Due to Change of Opinion and Lack of Full Disclosure. Reassessment notices under Section 147 of Income Tax Act, 1961 for AY 2002-03, 2003-04, and 2004-05 held invalid as the Assessing Officer had already examined the method of computation under Section 44 of Insurance Act, 1938 during original assessment.
8 Mar 2010The petitioner, ICICI Prudential Life Insurance Company Limited, is a life insurance company registered under the Insurance Act, 1938. It filed its re...
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High Court
Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.
10 Feb 2012The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...
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High Court
Madras High Court Allows Deduction Under Section 80IA for Income from Operation and Maintenance of Software Technology Park. The Court held that income from leasing out property with amenities constitutes business income eligible for deduction under Section 80IA of the Income Tax Act, 1961.
21 Jan 2026The appellant, M/s. Tidel Park Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Trib...
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Supreme Court
Supreme Court Allows Challenge Against Excessive Enrolment Fees by State Bar Councils — Additional Fees Beyond Section 24(1)(f) of Advocates Act Held Unconstitutional. The Court ruled that SBCs cannot impose any extra charges at enrolment, as the statutory fee is exhaustive and any additional levy violates Articles 14 and 19(1)(g).
30 Jul 2024The Supreme Court in this judgment addressed a challenge under Article 32 of the Constitution against the enrolment fees charged by State Bar Councils...
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High Court
Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Internal Audit Objection Not 'Information' Under Section 148 of Income Tax Act, 1961. Court held that an internal audit objection based on facts already examined during scrutiny assessment cannot constitute 'information' to reopen assessment beyond three years.
30 Jul 2024The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...
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High Court
High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case Due to Low Tax Effect and Lack of Substantial Question of Law. CBDT Circular No.17/2019 bars appeals where tax effect is below prescribed limit, and the court found no perversity in ITAT's order regarding Section 263 revision proceedings.
22 Jan 2021The case involves an appeal by the Pr. Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) in respect of the asse...
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High Court
High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.
6 Nov 2020The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...
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