Search Results for "Section 14-A"

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Search Results for "Section 14-A"

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High Court

High Court of Karnataka Examines Interplay Between Sections 14A of Karnataka Town and Country Planning Act, 1961 and Section 109 of Karnataka Land Reforms Act, 1961 in Layout Approval Dispute

25 Nov 2021

This matter concerns a writ petition filed by a House Building Co-operative Society against the Mandya Urban Development Authority (MUDA) and the Stat...

High Court

High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.

25 Mar 2015

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High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.

10 Jun 2010

The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period. Reopening Based on Non-Escapement of Income as Assessee Had Already Disclosed Full Details During Original Assessment.

23 Jan 2024

The petitioner, Bajaj Energy Limited, a company engaged in energy business, filed its return of income for Assessment Year 2014-15 on 30th November 20...

High Court

WRIT PETITION NO.2720 OF 2013

1 Oct 2014

The writ petitions were filed by municipal employee unions and individuals challenging the legality and constitutional validity of provisions of the B...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

8 May 2015

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Allows Revenue's Appeal in Section 10B Exemption Case - Expansion of Existing Unit Not Eligible for Deduction. The court held that the Assessee's expansion of its existing processing capacity with new plant and machinery does not qualify for exemption under Section 10B of the Income Tax Act, 1961, as per the Explanation to Section 10B(7).

22 Oct 2020

The case involves appeals by the Revenue against the Income Tax Appellate Tribunal's order allowing deduction under Section 10B of the Income Tax Act,...

High Court

Income Tax Appeals by Wipro Limited and Revenue Against Orders of Income Tax Appellate Tribunal, Bangalore for Assessment Years 2001-2002 to 2004-2005

25 Mar 2015

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High Court

Bombay High Court Upholds Summary Nature of Disqualification Enquiry Under Section 16 of Maharashtra Village Panchayats Act; Rejects Member's Claim for Cross-Examination of Talathi. The Court held that a member facing disqualification for encroachment is only entitled to a reasonable opportunity of hearing and cannot convert the summary enquiry into an adversarial one by seeking oral evidence and cross-examination.

14 Oct 2021

The present writ petition arose from a disqualification proceeding initiated before the Additional Collector, Nagpur, under Section 16 of the Maharash...

High Court

Bombay High Court Allows Anticipatory Bail Application in POCSO and Atrocities Act Case - Section 42-A POCSO Act Prevails Over Section 14-A Atrocities Act, Making Section 438 CrPC Maintainable.

19 Dec 2023

The case involved an anticipatory bail application under Section 438 CrPC by Aniket Labade, accused of offences under IPC, POCSO Act, and SC/ST Act. T...

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