Income Tax Appeals by Wipro Limited and Revenue Against Orders of Income Tax Appellate Tribunal, Bangalore for Assessment Years 2001-2002 to 2004-2005
25 Mar 2015...
Search Results for "Head Office Expenditure"
526 result(s) found
Found 526 result(s)
High Court
INCOME TAX APPEAL NO. 499 OF 2012
14 Oct 2014The appeal before the High Court arose out of an order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the assessee's appeal and upholdi...
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High Court
Bombay High Court Dismisses Election Petition Challenging Election on Ground of Office of Profit — Chairman of Goa Khadi and Village Industries Board Not an Office of Profit Under Article 191(1)(a) of Constitution. The court held that the Board is a statutory body with independent funds and the Chairman's honorarium does not constitute profit.
27 May 2005The petitioner, an unsuccessful candidate in the 2002 Goa Legislative Assembly election for the Siolim constituency, filed an election petition under ...
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High Court
Bombay High Court Allows ESI Corporation's Appeal, Setting Aside ESI Court Order on Conveyance Allowance as Wages. Conveyance Allowance Paid Uniformly to All Employees Regardless of Actual Expenditure Held to be Wages Under Section 2(22) of Employees' State Insurance Act, 1948.
18 Apr 2019The dispute arose from an inspection by the Employees' State Insurance Corporation at the premises of M/s. Universal Medikit Pvt. Ltd., a company mark...
Supreme Court
Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.
20 Mar 1959The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...
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High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Regional Rural Bank Entitled to Deduction Under Section 36(1)(viia) on Provision for Bad and Doubtful Debts. The court held that the provision for bad and doubtful debts made by the assessee-bank in accordance with RBI guidelines is allowable as a deduction under Section 36(1)(viia) of the Income Tax Act, 1961, and that the Assessing Officer cannot recompute the provision based on a different percentage.
14 Dec 2015The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging a common order dated 28.11.2013 passed ...
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High Court
High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.
26 Sep 2014The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...
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High Court
Bombay High Court Upholds Constitutional Validity of Tax on Medical Reimbursement Above Rs.15,000 as Perquisite Under Section 17(2) of Income Tax Act, 1961. Medical reimbursement exceeding Rs.15,000 per annum treated as taxable perquisite is not arbitrary or discriminatory and does not violate Articles 14 or 21 of the Constitution.
13 Nov 2006The judgment concerns three writ petitions filed by bank employees' associations and an individual officer challenging the constitutional validity of ...
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High Court
High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Transfer of Capital Asset from Sole Proprietorship to Company Held as Succession Under Section 47(xiv) of Income Tax Act, 1961. Capital gains arising from transfer of proprietary concern to a company where the assessee holds at least 50% shares is exempt from tax.
30 Jul 2014The revenue (appellant) filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) ...
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High Court
Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961 — Reopening Based on Change of Opinion on Rule 8 Loss Set-Off Held Invalid. The court held that Rule 8 of Income Tax Rules, 1962 applies to both income and loss, and loss from plantation division is a business loss allowable under Rule 8.
1 Apr 2010The petitioner, Hindustan Unilever Limited, filed its return of income for assessment year 2004-2005 on 29 October 2004, showing net profit before tax...
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