Search Results for "income tax appellate tribunal"

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Search Results for "income tax appellate tribunal"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A Not Applicable When No Exempt Income Earned. The court held that Section 14A of the Income Tax Act, 1961 cannot be invoked to disallow expenditure where the assessee has not earned any exempt income during the relevant assessment year.

3 Apr 2024

The case pertains to an appeal filed by the Principal Commissioner of Income Tax-2, Mumbai, under Section 260A of the Income Tax Act, 1961, against an...

High Court

Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse.

7 Aug 2015

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 Januar...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

High Court

Bombay High Court Allows Revenue Appeal in Anonymous Donations Tax Case — Hundi Collections of Religious-Cum-Charitable Trust Held Taxable Under Section 115BBC(1). The court ruled that a trust registered under Section 80G cannot claim the exception under Section 115BBC(2)(b) for anonymous donations, as Section 80G registration is only for charitable purposes, not religious.

8 Oct 2024

The case involves appeals by the Revenue under Section 260A of the Income-tax Act, 1961, against a common order of the Income-tax Appellate Tribunal (...

High Court

Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Guarantee Fee Reversal Issue Already Examined in Original Assessment and Pending Before Tribunal, Reassessment Barred by Third Proviso to Section 147 of Income-tax Act, 1961.

7 Mar 2025

The petitioner, Tata Communications Limited, filed its return of income for Assessment Year 2014-15 on 24 November 2014, which was revised twice in Ma...

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 2014

The 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...

High Court

Bombay High Court Considers Whether Gifts from Non-Resident Indians Through NRE Accounts Constitute Undisclosed Income Under Section 158B(b) in Block Assessment. Key Issue Is Whether Gifts Recorded in Books and Disclosed in Returns Before Search Can Be Taxed as Undisclosed Income When No Incriminating Material Found.

18 Sep 2012

The High Court of Judicature at Bombay heard an income tax appeal under Section 260A against an order of the Income Tax Appellate Tribunal which had s...

High Court

Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.

16 Apr 2019

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax App...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

14 Aug 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

6 Nov 2020

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

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