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Search Results for "double assessment"

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High Court

Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

18 Mar 2026

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

High Court

Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

5 Feb 2026

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

High Court

High Court of Karnataka Upholds University Ordinance on MBBS Exam Revaluation — Regulation 5 of RGUHS Ordinance dated 01.02.2021 held valid and not violative of Article 14. The court found that the ordinance prescribing a uniform revaluation fee and procedure was neither arbitrary nor discriminatory.

17 Dec 2021

The petitioners, Vishweshwara C and Shashank S. Reddy, were first-year MBBS students at Srinivas Institute of Medical Sciences and Vydehi Institute of...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.

26 Apr 2019

The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...

High Court

High Court of Karnataka Allows Writ Petitions Challenging University Notification on Revaluation of PG Medical Answer Scripts — University Directed to Conduct Fresh Valuation by Different Examiners. The court held that the University's notification restricting revaluation to only one theory paper was arbitrary and violative of the right to fair evaluation under the Rajiv Gandhi University of Health Sciences Act.

27 Sep 2016

The petitioners, Dr. Haritha Ravipati and Mr. Mamidi Varun, were postgraduate medical students who appeared for the M.D. Dermatology examination condu...

High Court

High Court of Karnataka Quashes University Notification Requiring Minimum 50% Marks in Each Theory Paper for MD Dermatology Examination — Directs Fresh Valuation of Answer Scripts. University Cannot Impose Additional Eligibility Criteria Beyond MCI Regulations; Notification Dated 1.7.2015 Held Arbitrary and Illegal.

27 Sep 2016

The petitioners, Dr. Haritha Ravipati and Mr. Mamidi Varun, were postgraduate medical students who appeared for the MD Dermatology examination conduct...

High Court

High Court of Karnataka Dismisses Revenue Appeals in Income Tax Exemption Cases for Charitable Trusts and Religious Institutions. Held that registration under Section 12AA and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied solely on the ground of commercial activities if they are incidental to the charitable object.

22 Feb 2016

The High Court of Karnataka heard a batch of appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the orders of t...

High Court

Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

9 Apr 2015

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

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