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Supreme Court Allows Deductions Under Sections 80-IA and 80-HHC of Income Tax Act Without Restriction Under Section 80-IA(9) — Holds That Each Deduction Is Computed on Eligible Profits Separately and Cumulative Deduction Is Permissible Up to Gross Total Income.

The case involved a group of appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act, 1961, specifically whether an assessee w...

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Bombay High Court Allows Writ Petition Challenging Refusal to Revalidate NOC for Construction Near Air Force Station. Refusal based on non-existent policy and without hearing violates principles of natural justice and Article 14.

The petitioner, Nitin Dwarkadas Nyati, sole proprietor of Nyati Housing, challenged letters dated 12th May 2021 and 20th September 2021 issued by Resp...

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Bombay High Court Allows Tax Appeal Against ITAT Order for Lack of Reasoning and Failure to Decide Legal Issue. Tribunal's Remand of Deduction Dispute Under Section 33AC of Income Tax Act Set Aside for Non-Compliance with Rule 27 of ITAT Rules.

The appellant, New Era Shipping Ltd., challenged an order of the Income Tax Appellate Tribunal (ITAT) dated 19.07.2011. The ITAT had set aside the Com...

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Bombay High Court Dismisses Landlord's Challenge to Property Tax Revision in Pune Municipal Corporation Case. Court upholds Additional Sessions Judge's order confirming revised assessment due to change in user and new construction under Section 406 of Bombay Provincial Municipal Corporation Act, 1949.

The petitioner, Trilok Baburao Deshpande, the landlady of a property in Pune, challenged the revised property tax assessment made by the Municipal Cor...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time Between Issuance and 30.06.2021.

The petitioner, Hansaben Hasmukhbhai Gadhiya, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice da...

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Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions.

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dat...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constituti...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...