High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.
25 Mar 2015...
Search Results for "section 14(2)"
2382 result(s) found
Found 2382 result(s)
High Court
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High Court
Bombay High Court Quashes Special Audit Order Under Section 142(2A) of Income Tax Act for Lack of Application of Mind. Assessing Officer Failed to Record Satisfaction Regarding Nature and Complexity of Accounts, and Did Not Consider Assessee's Reply, Violating Principles of Natural Justice.
12 Aug 2013The petitioner, Hiranandani Foundation, a trust registered under Section 12A of the Income Tax Act, 1961, runs educational and medical institutions wi...
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Supreme Court
Supreme Court Upholds State Legislation on Gurdwara Management Under Entry 32 of List II. Haryana Sikh Gurdwara (Management) Act, 2014 Found Constitutionally Valid as It Pertains to Management of Religious Institutions Within State Legislative Competence.
20 Sep 2022The dispute arose from the enactment of the Haryana Sikh Gurdwara (Management) Act, 2014 by the State of Haryana, which created a separate juristic en...
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High Court
Bombay High Court Quashes Assessment Order for Violation of Section 144C(11) Time Limit — DRP Directions Issued Beyond Nine-Month Period Invalid. The court held that the Dispute Resolution Panel's directions under Section 144C(5) of the Income Tax Act, 1961 must be issued within nine months from the end of the month in which the draft assessment order is received, and failure renders the assessment order void.
14 Feb 2022The petitioner, Shell India Markets Private Limited, a company engaged in retailing petroleum products and supplying lubricants, challenged an assessm...
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Supreme Court
Supreme Court Hears Appeals on Forum for Trial in SEBI Act Cases — Retrospective Application of 2002 and 2014 Amendments Disputed. Court Considers Whether Change from Magistrate to Sessions Court and Subsequent Special Courts Affects Pre‑2002 Offences Still Pending.
1 Jan 1970This batch of appeals and petitions before the Supreme Court concerned the proper forum for trial of offences under the Securities and Exchange Board ...
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High Court
Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.
20 Dec 2024The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...
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High Court
Karnataka High Court Adjudicates upon Writ Petitions Challenging Re-Assessment Proceedings for Assessment Years 2005-06 to 2007-08. Court Analyzes Whether Notices are Barred by Limitation and Whether Assessee Failed to Disclose Material Facts.
19 Dec 2023The petitioner, EIT Services India Pvt. Ltd. (formerly Hewlett Packard Globalsoft Private Limited), a company engaged in export of software services a...
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High Court
Bombay High Court Dismisses Assessee's Writ Petition Challenging Rejection of Revision Application Under Section 264 of Income Tax Act, 1961 — Subsidy Held as Revenue Receipt, Not Capital. The Court ruled that acceptance of subsidy as taxable income in the returns and before the Settlement Commission precluded later challenge, and the settlement order was final and binding.
4 Feb 2019The dispute arose from the petitioner, a public limited company engaged in textile manufacturing, having received interest reimbursement subsidies und...
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High Court
Bombay High Court Adjudicates Civil Revision Application Challenging Rejection of Plaint Rejection Application in Trust Dispute Under Maharashtra Trust Act. Application Under Order VII Rule 11(d) of CPC Alleges Bar of Suit by Sections 22, 50, 51, 70 of Maharashtra Trust Act, 1950.
10 Jul 2019The dispute centered on the expulsion of two trustees from a trust registered under the Maharashtra Trust Act, 1950. The applicants, comprising ten in...
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