High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.
25 Mar 2015...
Search Results for "Exclusive Expenditure"
367 result(s) found
Found 367 result(s)
Supreme Court
Supreme Court Hears Appeals on Permanent Establishment of Formula One World Championship Limited; Revenue Accepts That No Royalty Was Payable Under Race Promotion Contract. High Court Had Reversed AAR and Held That FOWC Had a Permanent Establishment in India Under Article 5 of the India-UK Double Taxation Avoidance Agreement.
1 Aug 2026The appeals arose from a tax dispute concerning the Formula One Grand Prix event in India. Formula One World Championship Limited (FOWC), a UK tax res...
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High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Deduction Under Section 80HHC and Disallowance Under Section 40(a)(i). The Court upheld ITAT's findings that interest income from business funds is business income, professional service receipts are not excluded under clause (baa), and Section 172 overrides Section 40(a)(i) for shipping income.
20 Jul 2019The Commissioner of Income Tax appealed against the order of the Income Tax Appellate Tribunal (ITAT) concerning the assessment of V.S. Dempo & Co. Pv...
- 126
Supreme Court
Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.
27 Apr 2020The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...
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High Court
Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.
8 May 2014The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...
- 68
High Court
Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.
4 Oct 2016The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...
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Supreme Court
Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny
1 Aug 2026Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...
- 65
High Court
High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Addition on Transport Creditors Upheld. Assessee's claim for transport creditors allowed as ITAT found no justification for addition under Section 260A of Income Tax Act, 1961.
20 Jul 2022The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 27.11.2...
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Supreme Court
Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.
29 Jul 2020The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...
- 212
High Court
Bombay High Court Allows Writ Petition Challenging Award of Composite Works Contract to MSE Bidder, Holds Public Procurement Policy Inapplicable to Works Contracts. Composite Tender for Firefighting System Involving Design, Supply, and Erection is a Works Contract Not Covered Under Section 11 of Micro, Small and Medium Enterprises Development Act, 2006.
25 Jul 2017The dispute arose from a tender floated by Nuclear Power Corporation of India Limited (NPCIL), a public sector undertaking, for a comprehensive firefi...
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