Search Results for "ITAT order"

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Search Results for "ITAT order"

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High Court

Gujarat High Court Remands Tax Appeal on Rural Agricultural Land Exemption to ITAT Following Coordinate Bench Precedent in Son's Case. The court set aside the ITAT order and remanded for fresh adjudication on the additional ground regarding Motera Land being a rural agricultural land not a capital asset under Section 2(14) of the Income Tax Act, 1961.

21 Jan 2026

The present appeal arises from an order of the Income Tax Appellate Tribunal, 'C' Bench, Ahmedabad, which had not adjudicated upon an additional groun...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Prior Assessment Order Set Aside by ITAT Cannot Form Basis for Reopening. Reassessment Notice Based on Same Material Already Adjudicated and Set Aside by Appellate Authorities is Invalid Under Section 148 of Income Tax Act, 1961.

27 Jun 2023

The petitioner, a registered cooperative credit society formed by licensees of a municipal market, was assessable as an Association of Persons. Howeve...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion is Invalid. The court held that where the Assessing Officer had already considered the issue of set-off of short-term capital gain during scrutiny assessment, reopening after four years without fresh material is impermissible.

31 Aug 2021

The petitioner, First Source Solutions Limited, engaged in contact centre and transaction processing services, had two SEZ units for AY 2012-13. The P...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Cooperative Credit Society Tax Deduction Case — Society Not a Cooperative Bank Despite Non-Member Transactions. Primary Cooperative Credit Society remains eligible for deduction under Section 80P(2)(a)(i) of Income Tax Act, 1961 even if it accepts deposits from and lends to non-members, as it is not a cooperative bank under Section 5(ccv) of Banking Regulation Act, 1949.

7 May 2021

The case involves four tax appeals filed by the Revenue (Pr. Commissioner of Income Tax, Goa) against the common order of the Income Tax Appellate Tri...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Section 80IB Deduction Case. Proportionate deduction for housing units with built-up area below 1500 sq.ft. is permissible under Section 80IB of the Income Tax Act, 1961, as the condition applies unit-wise.

22 Sep 2020

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) date...

High Court

High Court of Karnataka Dismisses Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment notice under Section 148 of Income Tax Act, 1961 upheld as validly issued within four years from end of assessment year.

31 Jul 2019

The appellant, M/s. Kanhaiyalal Dudheria, a partnership firm, filed appeals under Section 260A of the Income Tax Act, 1961, against the orders of the ...

High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Disallowance Case Under Section 43B of Income Tax Act. Tribunal's deletion of disallowance upheld as service tax liability had not accrued since amount not received from clients.

17 Apr 2015

The present appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Commission Payment to Directors Held Invalid as All Issues Were Examined During Original Assessment.

7 May 2013

The Petitioner, M/s. Dalal & Broacha Stock Broking Pvt. Ltd., a stock broking company, filed its return of income for Assessment Year 2008-09 declarin...

High Court

Bombay High Court Dismisses Revenue's Appeal in Keyman Insurance Premium Deduction Case. Partnership Firm's Premium on Partner's Life Insurance Held Allowable as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

31 Mar 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which had co...

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