Search Results for "income computation"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "income computation"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Software Export Tax Exemption Case — ITAT's Factual Findings on Export Turnover and Profit Computation Upheld. The court held that no substantial question of law arose under Section 260A of the Income Tax Act, 1961, as the ITAT's findings were factual and based on evidence.

12 Feb 2014

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appell...

High Court

Bombay High Court Examined Whether Communication Dated 29 November 2018 Constituted an Order Enforceable for Refund Under Section 237 of Income Tax Act, 1961. Court Considered Whether Assessee Could Claim Refund of Excess Dividend Distribution Tax Solely Based on Communication That Revenue Argued Was Tentative, Without Following Statutory Refund Procedure Under Sections 237 and 239 of Income Tax Act, 1961.

7 May 2025

By a writ petition under Article 226 of the Constitution of India, the petitioner, a wholly owned subsidiary of Advertisement and Communication Servic...

Supreme Court

Supreme Court Considers Whether Dearness Allowance is a Fundamental Right, Hears Appeals Against High Court Mandate to Pay Central Rates. High Court's declaration of Dearness Allowance under Article 21 and direction for parity with Central Government employees challenged by State.

1 Jan 1970

The State of West Bengal filed appeals by special leave challenging the orders of the High Court at Calcutta dated 20th May 2022 and 22nd September 20...

High Court

Bombay High Court Dismisses Section 34 Petitions Against Partial Arbitral Awards in Koyna Hydro Electric Project Sub-Contract Dispute. Challenge to awards failing on grounds of settlement and coercion under Arbitration and Conciliation Act, 1996.

8 Jan 2016

The judgment concerns two arbitration petitions filed under Section 34 of the Arbitration and Conciliation Act, 1996 by Patel Engineering Co. Ltd. (th...

High Court

ARBITRATION PETITION NO.891 OF 2010

8 Jan 2016

The case arises from arbitration petitions filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging arbitral awards. The peti...

High Court

High Court of Bombay at Goa Hears Writ Petition Challenging Electricity Demand Notice and Rebate Calculation. Dispute Concerns Application of 25% Tariff Rebate Under Indian Electricity Act, 1910 Pursuant to 1999 Judgment

8 Jul 2011

The matter concerns a writ petition under Article 226 of the Constitution of India filed by a sick industrial unit engaged in steel manufacturing. The...

Supreme Court

Supreme Court Allows Appeal and Remands Case to High Court for Deciding Vires of Section 40(a)(iib) of Income Tax Act. High Court Must Decide Constitutional Challenge on Merits Despite Pending Assessment Proceedings.

25 Nov 2020

The appellant, M/s Tamil Nadu State Marketing Corporation Ltd., filed a writ petition before the Madras High Court challenging the constitutional vali...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment initiated beyond four years without establishing that assessee failed to fully and truly disclose all material facts is invalid.

3 Jan 2022

The petitioner, Vodafone Idea Ltd., successor in interest of M/s Idea Cellular Ltd., filed a writ petition challenging a notice dated 2nd August 2019 ...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Retirement Receipt from Partnership Firm Held Not Taxable as Capital Receipt, Not Revenue Receipt.

10 Feb 2010

The petitioner, Balkrishna Hiralal Wani, was a partner in a firm of solicitors. He retired on 20th October 2003 upon attaining the age of seventy year...

High Court

Bombay High Court Allows Revenue's Appeal in Part and Assessee's Appeal on Mortgage Repayment Issue. Repayment of mortgage debt created by the assessee is an expenditure incurred in connection with the transfer of mortgaged asset allowable under Section 48(i) of the Income Tax Act, 1961.

31 Jan 2005

The judgment involves two tax appeals, one by the revenue and one by the assessee, arising from a common issue regarding the allowability of repayment...

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