Search Results for "Income Tax Act 1922"

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Search Results for "Income Tax Act 1922"

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High Court

High Court of Karnataka Hears Revenue's Appeal Against Income Tax Appellate Tribunal Order Deleting Transfer Pricing and Bogus Expense Additions for Assessment Year 2009-10. The Appeal Involves Interpretation of Associated Enterprise Under Section 92A and Right of Cross-Examination When Additions Are Based on Third-Party Statements.

17 Mar 2023

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 before the High Court of Karnataka, Dharwad Bench, challenging the order da...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Classification Dispute Regarding Dividend Income of Investment Company. Dividend Income from Shares Held Merely as Investment Not Taxable as Business Income Under Section 10 of Indian Income-tax Act, 1922, Without Evidence of Dealing in Shares as Stock-in-Trade.

2 Nov 1965

The case concerned an appeal by Bengal & Assam Investors Ltd against the Commissioner of Income Tax, West Bengal, regarding the proper head of income ...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Assessee's Carried Forward Loss from House Property Cannot Be Set Off Against Salary Income Under Section 71(3A) of Income Tax Act, 1961. The court held that the amendment to Section 71(3A) with effect from 1.4.2003 prohibits set-off of loss from house property against income from other heads except as provided.

3 Jul 2015

The assessee, K.S. Venkatesh, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Case. ITSC's order under Section 245D(4) of Income Tax Act, 1961 upheld as valid and not perverse.

4 Apr 2024

The Commissioner of Income Tax, Central – II, Mumbai, filed a writ petition challenging an order dated 31st July 2013 passed by the Income Tax Settl...

Supreme Court

Supreme Court Upholds Revenue in Income-tax Depreciation Dispute — Additional Depreciation Not Admissible When Assessee Accepted Special Formula Instead of Rule 33 Method. The Court Held That Allowance Under Section 10(2)(vi-a) of Income-tax Act, 1922 Requires Computation of World Profits Under the Second Method in Rule 33, Which Was Not Applied.

14 Mar 1969

The assessee, a non-resident shipping company with a local office in Calcutta, submitted returns for assessment years 1952-53 to 1956-57 disclosing ta...

Supreme Court

Supreme Court Upholds Assessee's Right to Carry Forward Loss as Vocation Income Under Income-tax Act, 1922. Hold that Decision on Loss in Previous Year Not Binding on Subsequent Year's Officer Under Section 24(2).

5 Nov 1965

The assessee, Manmohandas, was appointed as Treasurer of a Bank in respect of certain branches, sub-agencies, and pay offices. During the previous yea...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Unsigned Notice Invalid and Proceedings Barred by Limitation. The court held that an unsigned notice under Section 148 is not a valid notice and cannot initiate reassessment proceedings beyond the limitation period under Section 149(1)(b).

9 Jan 2023

The petitioner, Prakash Krishnavtar Bhardwaj, a non-resident Indian residing in Dubai, UAE, filed a writ petition under Article 226 of the Constitutio...

High Court

Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

17 Mar 2023

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...

High Court

Bombay High Court Dismisses Petitions Challenging Income Tax Search and Seizure Action Under Section 132 of the Income Tax Act, 1961. Court Holds That Formation of Reason to Believe by the Authorizing Officer Is Based on Material on Record and Not Open to Challenge Unless Malafide or No Material Exists.

10 May 2024

The petitioners, a private limited company and its directors and their relatives, challenged the search and seizure action conducted on 9th and 10th J...

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