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Search Results for "ITAT Justification"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

High Court

High Court of Bombay at Goa Condones Delay in Tax Appeal Filed by Assessee Due to Lack of Notice and Ex-Parte ITAT Order; Litigant Should Not Suffer for Fault of Counsel, Delay of 40 Days Condoned Under Section 260A of Income Tax Act, 1961, on Payment of Costs.

23 Jun 2025

Two Miscellaneous Civil Applications were filed before the High Court of Bombay at Goa by Neelam Ajit Phatarpekar, an assessee, and as legal heir of l...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Penalty Case — No Reasonable Cause for Penalty Under Section 271C When Assessee Acted on Professional Advice. Penalty under Section 271C of Income Tax Act, 1961 cannot be levied when assessee had reasonable cause for non-deduction of TDS based on professional advice that no income deemed to accrue in India.

3 Feb 2025

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT), Beng...

High Court

Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case, Upholds Estimation of Income at 12.5% on Disputed Purchases. The Court held that in the absence of specific evidence linking the assessee's transactions to bogus purchases, the entire expenditure cannot be added under Section 69C of the Income Tax Act, 1961.

7 Aug 2024

The case involves two appeals filed by the Revenue under the Income Tax Act, 1961, challenging a common order of the Income Tax Appellate Tribunal (IT...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

22 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

High Court

High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period.

5 Jul 2018

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest.

5 Jul 2018

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

26 Jun 2018

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Provision for Doubtful Debt Not Deductible Under Section 115JA. The court held that a provision for doubtful debt, being an unascertained liability, cannot be added back to book profit under Section 115JA of the Income Tax Act, 1961.

23 Apr 2015

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) dated 17/01/2007 relating to assessment year 1997...

High Court

Bombay High Court Allows Revenue Appeal in DEPB Taxation Case - Face Value of Duty Entitlement Passbook Chargeable Under Section 28(iiib) at Accrual, Excess Over Face Value Under Section 28(iiid) at Sale. The court held that the Tribunal erred in holding that the entire sale proceeds of DEPB are not profits under Section 28(iiid) and that face value should be deducted from sale proceeds.

28 Jun 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from a decision of the Special Bench of the Income Tax Appellate Tribun...

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