Search Results for "revenue income"

2712 result(s) found

Scroll Down To Discover

Found 2712 result(s)

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dharwad Bench Delivers Judgment in Regular First Appeal Against Dismissal of Partition Suit by Trial Court. The suit involved claims of joint family property, partnership business, and allegations of prior partition through relinquishment deeds and gifts.

The case involves a regular first appeal filed by the appellant/plaintiff against the judgment and decree dated 30.11.2013 in O.S.No.248/2006 passed b...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts Under Section 147/148 of Income Tax Act, 1961.

The petitioner, an advocate by profession, challenged a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961 seeking to reo...

© Image Copyrights Juris Services & Technology

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...