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Search Results for "assessee company"

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High Court

Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act — Reassessment Based on Mere Change of Opinion Invalid as Full Disclosure Was Made During Original Assessment.

25 Mar 2015

The petitioner, Plus Paper Food Pac Ltd., filed a writ petition challenging a notice dated 18.11.2013 issued under Section 148 of the Income Tax Act, ...

High Court

High Court of Bombay Adjudicates Challenge to Reopening of Assessment under Section 148 of Income Tax Act. Assessee Contends Full Disclosure and Argues Against Grounds of Under-assessment, While Revenue Defends Notice Based on Tangible Material and Absence of Previous Query.

10 Jan 2013

The case involved a writ petition filed by the Export Credit Guarantee Corporation of India Ltd. challenging a notice dated 24 March 2011 issued by th...

Supreme Court

Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.

3 Mar 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

High Court

Bombay High Court Dismisses Revenue's Appeal on Deemed Dividend Under Section 2(22)(e) of Income Tax Act, 1961. Loan to Taxpayer Company Not Deemed Dividend as Taxpayer Was Not Shareholder in Creditor Companies and Payment Was Not to Concern of Common Shareholder.

8 Feb 2019

The appeal before the Division Bench of the Bombay High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), which had confirmed the...

Supreme Court

Supreme Court Upholds Revenue's Tax Assessment of Contract Transfer Consideration. Transfer of Benefit of Purchase Contract for Parachutes Held to be Venture in the Nature of Trade, Amount Received Taxable as Revenue Receipt.

12 Feb 1969

The appeal before the Supreme Court of India arose from a reference under the Income-tax Act, 1922, concerning the assessment year 1947-48. The appell...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.

10 Feb 2012

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...

High Court

Bombay High Court Dismisses Revenue Appeal in Fringe Benefit Tax Case on Free Medical Samples. Free medical samples distributed to doctors are not fringe benefits under Section 115WB of the Income Tax Act, 1961.

23 Jan 2020

The case pertains to an appeal filed by the Pr. Commissioner of Income Tax 2 under Section 260A of the Income Tax Act, 1961, against an order of the I...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in LPG Bottling Deduction Case — Bottling of LPG Gas Does Not Amount to Manufacture or Production Under Section 80IB of the Income Tax Act, 1961. The Court held that mere bottling of LPG gas without any change in its essential character does not constitute manufacture or production, and thus the assessee is not entitled to deduction under Section 80IB.

7 Oct 2013

The assessee, M/s Puttur Petro Products Pvt Ltd, an LPG bottling company, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the ...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Reopening Based on Same Material as Original Assessment is Invalid. Change of opinion cannot justify reassessment when the Assessing Officer had already examined the same information during scrutiny under section 143(3).

27 Jun 2023

The judgment concerns two writ petitions filed by Prabhat Properties Private Limited challenging notices under section 148 of the Income-tax Act, 1961...

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