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Search Results for "income-tax"

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High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit Under Section 149(1)(b) Without Proper Sanction Held Invalid. The court held that a reassessment notice issued after four years from the end of the relevant assessment year requires proper sanction under Section 151, and sanction by a Joint Commissioner instead of the Principal Commissioner or Commissioner renders the notice invalid.

18 Mar 2024

The petitioner, Sahana Dwellers Private Limited, filed its return of income for Assessment Year 2015-16 on 30 September 2015, declaring a total income...

High Court

Bombay High Court Quashes Draft Assessment Order in Faceless Assessment Scheme for Non-Compliance with Natural Justice. Petitioner's Objections Not Considered and No Personal Hearing Granted Despite Request Under Section 144B of Income Tax Act, 1961.

30 Jul 2021

The petitioner, Piramal Enterprises Limited, a registered company engaged in pharmaceutical manufacturing and trading, filed its original return of in...

Supreme Court

Supreme Court Upholds Reassessment Notice Against NDTV in Income Tax Case Due to Failure to Disclose Material Facts. The Court held that the revenue had valid reason to believe that income had escaped assessment based on findings of sham transactions with subsidiaries under Section 147 of the Income Tax Act, 1961.

3 Apr 2020

The appellant, New Delhi Television Limited (NDTV), an Indian company, filed a return for assessment year 2008-09 declaring a loss. The return was pro...

Supreme Court

Supreme Court Dismisses State Appeals Against Grant-in-Aid Claims Under Repealed 1994 Order. Employees of Non-Government Educational Institutions Entitled to Grant-in-Aid Despite Repeal of Orissa (Non Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994.

16 Sep 2019

The case involves a batch of civil appeals filed by the State of Odisha against various respondents, who are employees of non-government educational i...

Supreme Court

Supreme Court Allows State's Appeals in Grant-in-Aid Dispute, Holding No Vested Right Under Repealed 1994 Order. Employees Cannot Claim Grant-in-Aid After Repeal of Orissa (Non Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994, as Grant-in-Aid is Not a Vested Right and Depends on State's Economic Capacity Under Section 7C of Orissa Education Act, 1969.

9 Aug 2019

The appeals arose from a common question: whether employees of non-government educational institutions in Odisha could claim grant-in-aid under the Or...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Cooperative Society Entitled to Deduction Under Section 80P(2)(e) on Ginning and Pressing Charges. Reopening of Assessment Based on Change of Opinion Not Justified.

8 Dec 2015

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the...

High Court

Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

21 Sep 2010

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

High Court

Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

30 Aug 2010

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

Supreme Court

Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

20 Mar 1959

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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