WRIT PETITION NO.2031 OF 2018
9 Jun 2021This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...
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2661 result(s) found
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High Court
Bombay High Court Allows Appeal in Income Tax Case — Disallowance of Business Expenditure Set Aside. Tribunal erred in disallowing Rs.11,76,540/- as business expenditure under Income Tax Act, 1961 without proper appreciation of evidence.
6 Jul 2018The appellant-assessee, Indian Galvanics Cyrium Foils Ltd., a closely held industrial company engaged in manufacturing copper foils at Gandhi Nagar, f...
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High Court
Bombay High Court Allows Revenue's Appeal in Income Tax Case - STP Undertaking Exemption Denied as Manufacturing Commenced Before 1 April 1994. The court held that the conditions of Section 10A(2) of the Income Tax Act, 1961 were not fulfilled because the undertaking had already started manufacturing before the cutoff date, and the subsequent slump sale did not affect the commencement date.
6 Mar 2012The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the Income Tax Appellate Tribunal's decision allowing the assessee...
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High Court
High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.
27 Mar 2026The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...
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Supreme Court
Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.
24 Apr 2020The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...
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High Court
High Court of Bombay Hears Writ Petition Seeking Quashing of Order and Reference under Section 92BA(i) of Income Tax Act, 1961. Petitioner challenges classification of three transactions as Specified Domestic Transactions based on related party and expenditure definitions.
20 Dec 2018The petitioner, HDFC Bank Ltd., a banking company, filed a writ petition under Article 226 challenging an order and reference passed by the Assistant ...
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Supreme Court
Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.
2 May 2023The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...
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High Court
GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.
14 Nov 2024The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...
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High Court
High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Nil TDS Certificate Under Section 195(2) of Income Tax Act. Assessment of Whether Reimbursement of Seconded Employees' Salaries Constitutes Fee for Technical Services Under India-US Double Taxation Avoidance Agreement.
24 Jun 2022The petition impugned the order of the Deputy Commissioner of Income Tax (International Taxation) rejecting the application for a Nil TDS certificate ...
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High Court
Bombay High Court Allows Appeal of Assessee in Income Tax Case — Write-off of Advances and Expenses Held Allowable as Business Loss Under Section 28 of Income Tax Act, 1961. The court held that amounts advanced to a business associate in the course of business dealings and written off as irrecoverable are deductible as business loss.
9 Jun 2023The appellant, Mahindra and Mahindra Ltd., a public limited company engaged in manufacturing and trading, filed an appeal under Section 206A of the In...
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