Search Results for "adjustments"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "adjustments"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Bank Taxation Case — Excess Cash at Counters Not Income, PF Dues Grace Period Allowed, Interest on Securities Not Accrued, Bad Debt Deduction Upheld, Advance Income Not Taxable. The court upheld the ITAT's order deleting additions and directing allowances on five issues under the Income Tax Act, 1961.

23 Apr 2010

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) for assessment year 2002-03, raising five questions of law. The fir...

High Court

Bombay High Court Quashes TPO Order in Transfer Pricing Adjustment for Demerger Transaction. Held that transfer pricing provisions under Section 92 of Income Tax Act, 1961 do not apply to a demerger approved by High Court where assets and liabilities are transferred at book value without any consideration.

15 Mar 2019

The petitioner, Times Global Broadcasting Company Ltd, a wholly owned subsidiary of Benett, Coleman and Company Ltd (BCCL), was engaged in distributio...

High Court

Bombay High Court Allows Assessee's Appeals in Transfer Pricing Adjustment Case Due to Department's Acceptance of Same Methodology in Earlier Years and Tribunal's Failure to Follow Co-ordinate Bench Precedent. The court set aside the ITAT order and remanded for fresh consideration, emphasizing the rule of consistency and binding nature of co-ordinate bench decisions under Section 260A of the Income Tax Act, 1961.

28 Jul 2023

The appellant, Cummins India Limited, filed three appeals under Section 260A of the Income Tax Act, 1961, against the order dated 28th September 2022 ...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case — Upholds ITAT Order on Deductions for Gift Expenditure, Entertainment Expenses, Debenture Premium, and Investment Allowance. The court held that the assessee's claims were allowable under the Income Tax Act, 1961, and no substantial question of law arose.

25 Mar 2010

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). The ...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

High Court of Karnataka Kalaburagi Bench Decides Land Acquisition Compensation Appeals Pertaining to Kakhandaki Village Lands Acquired for Minor Irrigation Tank. The appeals challenged the Reference Court's determination of market value under the Land Acquisition Act, 1894, with both State and land losers seeking modification of the award.

24 Apr 2020

The High Court of Karnataka Kalaburagi Bench heard a conglomeration of appeals and cross-objections arising from land acquisition proceedings concerni...

Supreme Court

Supreme Court Hears Appeal on Limitation in IBC Proceedings; Balance Sheet Acknowledgment Dispute. NCLAT Upheld Dismissal of Section 7 Application as Time-Barred Despite Claim of Debt Acknowledgment in Financial Statements.

24 Jul 2025

The appeal arose from the dismissal of an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 filed by IL&FS Financial Services Li...

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 2020

The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...

Supreme Court

Supreme Court Allows Appeals by Landowners in Land Acquisition Case Due to Inadequate Compensation. Compensation Enhanced as High Court's Award of Rs.1,35,000/- Per Cent Based on Negotiated Price Plus 35% Rise Was Found Insufficient Under Land Acquisition Act, 1894.

10 Apr 2023

The dispute arose from the acquisition of lands in Kozhikode for setting up an IT Park under the Land Acquisition Act, 1894. A notification under Sect...

Supreme Court

Supreme Court Dismisses Revenue Appeals in Wealth Tax Matter, Upholding Balance Sheet Valuation Absent Assessee's Proof. Fixed Assets Valuation Under Section 7(2)(a) of the Wealth Tax Act, 1957, Confirmed Where Assessee Failed to Show Written Down Value Was True Value.

8 Aug 1969

The case arose from wealth tax assessments of Tungabhadra Industries Ltd. for the years 1957-58, 1958-59, and 1959-60 under the Wealth Tax Act, 1957. ...

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