High Court of Bombay Adjudicates Income Tax Appeal Filed by Revenue. Appeal Concerns Assessment Year 2007-08 and Arises from Income Tax Appellate Tribunal Order.
1 Apr 2025...
Search Results for "income tax transfer"
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Found 1336 result(s)
High Court
Bombay High Court Dismisses Revenue Appeal in Income Tax Case Due to Non-Compliance with Section 144C Procedure. Tribunal's Order Upheld as Draft Assessment Order Not Served to Assessee, Violating Mandatory Requirement.
16 Jul 2018The case involves an appeal by the Principal Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal, Panaji, dated 21 Januar...
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High Court
Bombay High Court Allows Writ Petition for Non-Compliance of DRP Directions Within Statutory Time Limit Under Section 144C(13) of Income Tax Act, 1961. Failure to Complete Assessment Within One Month of Receiving DRP Directions Renders Transfer Pricing Addition Time-Barred and Non-Est.
10 Oct 2025The Petitioner, Archroma International (India) Private Limited (formerly Huntsman International (India) Private Limited), filed a Writ Petition under ...
- 115
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Case — Assets Received from AE Not Taxable Under Section 28(iv) of Income Tax Act. The court held that assets received from Associated Enterprise without consideration are not taxable as perquisite under Section 28(iv) as they are not in the nature of 'benefit' arising from business or profession.
28 Jul 2025The Revenue (Pr. Commissioner of Income Tax and Asst. Commissioner of Income Tax) filed an appeal under Section 260A of the Income Tax Act, 1961 again...
- 34
Supreme Court
Supreme Court Dismisses Appeal in Karnataka SC/ST Land Transfer Case — Transfer After Prohibition Period Requires Prior Permission Under Section 4 of Karnataka SC/ST (Prohibition of Transfer of Certain Lands) Act, 1978. Forged Permission Documents and Cash Payments Render Sale Deeds Void; Restoration to Original Grantees Upheld.
30 Apr 2019The case pertains to the validity of transfers of granted lands made by members of the Scheduled Caste and Scheduled Tribe community to the appellant....
- 500
High Court
Bombay High Court Dismisses Revenue's Appeal in Capital Gains Indexation Case — Indexed Cost of Acquisition for Gifted Asset to Be Computed with Reference to Year of Previous Owner's Acquisition. The court held that under Section 48 Explanation (iii) read with Section 49(1) of the Income Tax Act, 1961, the cost inflation index for the year in which the previous owner first held the asset applies, not the year of the assessee's acquisition.
11 Oct 2011The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) in favor of the assessee, ...
- 88
High Court
High Court of Judicature at Bombay Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA(4). Tribunal's finding that assessee qualified as developer of infrastructure facilities for Srisailam and Koyna projects was upheld, as assessee undertook development work and transferred facility to government, meeting statutory criteria under Income-Tax Act, 1961.
11 Mar 2026The dispute arose from appeals filed by the Revenue under Section 260A of the Income-Tax Act, 1961, challenging orders of the Income Tax Appellate Tri...
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High Court
Bombay High Court Allows Revenue's Appeal in Upfront Appraisal Fee Taxability Case. Upfront appraisal fee charged by a non-resident statutory company for evaluating loan applications is held to be taxable as income under the Income Tax Act, 1961, as it is not a reimbursement of expenses but a fee for services rendered.
9 Jul 2012The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...
- 185
High Court
Bombay High Court Quashes Demand Notices for Transfer Premium in Lease Assignment Case. Co-operative Society's Assignment of Lease to Members Does Not Attract Transfer Premium Under MCGM Policy.
25 Feb 2015The petitioners, Homi Villa Co-operative Housing Society Limited and others, filed a writ petition under Article 226 of the Constitution of India befo...
- 285
High Court
Bombay High Court Dismisses Revenue's Appeal in Notional Loss Claim on Securities Reclassification. Tribunal's order allowing deduction of notional loss on transfer of securities from 'Available for Sale' to 'Held to Maturity' based on RBI guidelines upheld.
10 Jul 2014The case involves an appeal by the Commissioner of Income Tax-2 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15 July 2011. The I...
- 132
