PUBLIC INTEREST LITIGATION NO.66 OF 2003
21 Nov 2006The public interest litigation was filed by a journalist challenging the decision of the State of Maharashtra under Section 37 of the Maharashtra Regi...
Search Results for "Explanation III deletion"
342 result(s) found
Found 342 result(s)
High Court
Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.
5 Dec 2014The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...
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High Court
Bombay High Court Dismisses Revision Applications Against Eviction Decree for Unlawful Subletting and Structural Alterations. Lease Deed Did Not Confer Right to Sublet Without Landlord's Consent; Subletting to Associate Companies and License to Third Party Constituted Unauthorized Subletting Under Section 108(o) of Transfer of Property Act, 1882.
12 Nov 2024The case involves a dispute over the eviction of tenants from a godown in Mumbai. The plaintiff, Saidpur Jute Co. Ltd., owned Godown No. 63 and leased...
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High Court
Bombay High Court Allows Refund of Service Tax on Onsite Work at Customer's Premises Under Export of Service Rules, 2005. The court held that onsite work at customer's premises abroad qualifies as 'Service Provided from India' under Rule 3(2)(a) of the Export of Service Rules, 2005, and the appellants are entitled to refund of service tax paid.
15 Sep 2014The case involves appeals by Tech Mahindra Limited and other assessees against the order of the Customs, Excise and Service Tax Appellate Tribunal (CE...
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High Court
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High Court
Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Full and True Disclosure Finding and Non-Disposal of Objections. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Alleged Under Section 147 First Proviso of Income Tax Act, 1961.
27 Feb 2025The petitioner, Crystal Pride Developers, a partnership firm engaged in real estate development, filed its original return of income for Assessment Ye...
- 576
High Court
Bombay High Court Upholds Exemption Under Section 11 for Trust After Trust Deed Amendment Removes Dominant Control. Court Finds Predominant Object Charitable Despite Initial Rejection Based on Earlier Assessment Years.
26 Jul 2005The appeal arose from the refusal of the Income Tax Department to grant exemption under Section 11 of the Income Tax Act, 1961 to the respondent trust...
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High Court
High Court of Karnataka at Bengaluru Hears Regular First Appeal Challenging Decree Holding Sale Deeds Void Under Section 52 of Transfer of Property Act in Pending Partition Suit. Appeal contests application of lis pendens doctrine to nullify purchases made during pendency of suit, with court's analysis focusing on extent of co-heir rights in Mohammedan law.
31 Jan 2015The case arose from a partition suit filed by two Muslim women, Smt. Jameela Begum and Smt. Iqbal Begum, seeking their shares in the properties left b...
- 24
High Court
Bombay High Court Dismisses Revenue's Appeal in Bogus Purchases Case — Upholds Profit Rate Estimation. The court held that where purchases are proved genuine except for two parties, the disallowance can be restricted to profit margin and 100% disallowance is not warranted under Section 69C of the Income Tax Act, 1961.
5 Mar 2025The case involves an appeal by the Principal Commissioner of Income Tax (revenue) against the order of the Income Tax Appellate Tribunal (ITAT) for th...
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High Court
Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment.
6 Apr 2026The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...
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