Search Results for "Section 14-A"

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Search Results for "Section 14-A"

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High Court

Bombay High Court Allows Assessee's Appeal in Income Tax Case on Interest Deduction Under Section 36(1)(iii) — Section 14A Not Applicable When No Exempt Income Earned. Interest on Borrowed Capital Invested in Shares of Own Companies Held Allowable as Business Expenditure.

1 Mar 2024

The appellant, Mahesh K. Mehta, a chartered accountant turned stock broker, acquired membership of the Bombay Stock Exchange in 1987 and the National ...

High Court

High Court of Judicature at Bombay Refers Question of Law on Allowability of Expenditure under Section 40(a)(i) and Section 172 of Income Tax Act to Larger Bench. Disagreement with earlier Division Bench decision in CIT v. Orient (Goa) Pvt. Ltd. leads to referral on whether payer's non-resident status required for invoking proviso to Section 172.

5 Feb 2016

Background: The case concerns income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income ...

High Court

Bombay High Court Quashes Tribunal Order for Ignoring Binding Precedent in Section 14A Disallowance Case. Tribunal's refusal to follow earlier decision of the same court on identical issue held to be a jurisdictional error warranting interference under Article 226.

25 Feb 2016

The petitioner, HDFC Bank Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 23 September ...

High Court

Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.

16 Apr 2019

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax App...

High Court

Full Bench of Bombay High Court Considers Whether Election Dispute Remedy Under Section 16 of Maharashtra Municipal Corporations Act, 1949 and Section 21 of Maharashtra Municipal Council, Nagar Panchayat and Industrial Township Act, 1965 Applies to Challenge Nomination of Nominated Councillors. The Court Examines Conflict Between Two Division Bench Decisions on the Maintainability of Such Petitions.

11 Mar 2016

The matter arose from two writ petitions. Writ Petition No. 11278 of 2012 was filed by Shri Anil (Vidyarthi) Chanderlal Ailani, a former elected counc...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Valid When Sent to PAN Database Address. The Court held that the Assessing Officer's issuance of notice to the address in the PAN database within limitation was sufficient compliance, and the assessee's failure to prove intimation of change of address rendered the assessment order valid.

4 Oct 2019

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax, Mumbai, against the judgment of the Bombay High Court which ha...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

8 Mar 2024

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...

Supreme Court

Supreme Court Dismisses Appeal by Payment of Wages Inspector in Claim for Retrenchment Compensation Under Section 25FF — Jurisdiction of Authority Under Payment of Wages Act Limited to Simple Wage Delay or Deduction Cases. The Court Held That Compensation Payable Under Section 25FF Is 'Wages' Under Section 2(vi)(d) of the Payment of Wages Act, but Since Employer's Liability Was Disputed, the Proper Forum Is the Labour Court Under Section 33C(2) of the Industrial Disputes Act.

3 Dec 1968

The dispute arose when the Madhya Pradesh Electricity Board revoked the licence of the Barnagar Electric Supply and Industrial Company and took over i...

High Court

Bombay High Court Dismisses Appeal of Educational Institution Challenging Provident Fund Applicability. Establishment Not Exempt Under Section 16(1)(a) or (b) of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 as It Uses Power and Employs More Than 20 Persons.

11 Aug 2017

The appellant, M/s. Aniket College of Social Work, is a society registered under the Societies Registration Act, 1860 and the Maharashtra Public Trust...

High Court

Bombay High Court Quashes Disqualification of Gram Panchayat Member for Pre-existing Encroachment — Section 14(1)(j-3) of Bombay Village Panchayats Act, 1958 Not Attracted for Encroachment Made Prior to Election. The court held that the disqualification provision applies only to encroachments made after the member's election or during his tenure, and since the construction was made in 1996 and assessed by the Gram Panchayat from 2000, the petitioner could not be disqualified.

5 Nov 2012

The petitioner, Santosh Maruti Walanj, was elected as a member of Gram Panchayat Shelar, Taluka Bhivandi, District Thane, from a ward reserved for Sch...

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