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Search Results for "income tax appellate tribunal"

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High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Involving Non-Resident Company - Denial of Treaty Benefits and Business Connection Upheld. The court held that the Tax Residency Certificate is not conclusive and the Assessing Officer can examine the substance of the arrangement to determine treaty eligibility.

16 Jun 2023

The case involves an appeal by the Commissioner of Income Tax (International Taxation) against the order of the Income Tax Appellate Tribunal (ITAT) i...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Expenditure Under Section 40(a)(i) Not Applicable to Payments Made to Non-Resident for Services Rendered Outside India. The court held that Section 40(a)(i) of the Income Tax Act, 1961 does not apply to payments made to a non-resident for services rendered outside India, as the income does not accrue or arise in India.

9 Oct 2013

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against orders of the Income Tax Appellate Tribunal (IT...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Cases — Limitation Period for Revision Under Section 55(1) of KAIT Act, 1957 Is 4 Years and Cannot Be Extended. The court held that Section 5 of the Limitation Act, 1963 is not applicable to revision petitions under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957, and the revisional authority has no power to condone delay beyond the prescribed period of 4 years.

25 Mar 2014

The case involves a batch of civil revision petitions filed by the State of Karnataka under Section 55(1) of the Karnataka Agricultural Income Tax Act...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Block Assessment Penalty Case — Tribunal Erred in Deleting Penalty Under Section 158BFA(2) Despite Assessee's Appeal Against Assessment Order. Filing of appeal against assessment order precludes immunity from penalty under proviso to Section 158BFA(2) of Income Tax Act, 1961.

5 Apr 2010

The Revenue appealed against the order of the Income Tax Appellate Tribunal which had deleted a penalty of Rs.42,90,000/- imposed under Section 158BFA...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Reassessment Cases — Reassessment Notices Issued Beyond Limitation Period Invalid. The court held that reassessment proceedings under Section 35 of the Karnataka Agricultural Income Tax Act, 1957 must be initiated within the prescribed limitation period, and failure to do so renders the notice invalid.

25 Mar 2014

The case involves multiple civil revision petitions filed by the State of Karnataka against orders of the Karnataka Appellate Tribunal allowing appeal...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Company and Chairman in TDS Default Case — Failure to Remit TDS Not an Offence Under Section 276-B of Income Tax Act if Tax is Subsequently Paid with Interest. The court held that the prosecution under Section 276-B read with Section 278-B of the Income Tax Act, 1961 is not maintainable when the deducted tax has been paid along with interest before the initiation of proceedings.

18 Jan 2014

The petitioners, M/s Kingfisher Airlines Ltd. and its Chairman and Managing Director, Sri Vijay Mallya, filed three criminal petitions under Section 4...

High Court

Bombay High Court Allows Writ Petition of Lower Division Clerks in Income Tax Appellate Tribunal Challenging Denial of Annual Increment. Held that increment earned for service rendered in preceding year cannot be denied merely because employee proceeded on leave without allowance or was on probation.

9 Jun 2017

The petitioners, nine Lower Division Clerks working in the Income Tax Appellate Tribunal (ITAT), Mumbai, filed a writ petition challenging the denial ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Section 41(1) Addition Upheld. Remission of Transport Liability Not Taxable as Assessee Failed to Prove Cessation of Liability.

20 Feb 2017

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Benc...

High Court

Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

27 Mar 2006

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Payment to Retiring Partners Held Capital Expenditure. Amount of Rs.1,34,678 paid to retiring partners under Memorandum of Understanding is capital expenditure not deductible as revenue expenditure.

30 Aug 2005

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal. The assessee, Mandovi Hotel Pvt....

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