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Search Results for "revenue income"

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High Court

High Court of Karnataka Allows Revenue's Appeals in Part, Upholds Deduction Under Section 10A for Sub-Contracted Software Development Work. The court held that income from on-site work sub-contracted to an associated enterprise is eligible for deduction under Section 10A of the Income Tax Act, 1961, as the assessee derived income from export of computer software.

29 Jul 2015

The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribu...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid.

15 Feb 2023

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he tr...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reopening Case — Transfer Pricing Reference Invalid Without Pending Assessment Proceedings. The court upheld the ITAT's decision that the Assessing Officer lacked jurisdiction to issue notice under Section 148 of the Income Tax Act, 1961, as the reference to the Transfer Pricing Officer under Section 92CA was made without any pending assessment proceedings, rendering the TPO's order null and void ab initio.

7 Jun 2023

The case involves an appeal by the Pr. Commissioner of Income Tax – 6 against the order of the Income Tax Appellate Tribunal (ITAT) which had quashe...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Issued to Dead Person Under Section 148 of Income Tax Act, 1961 — Notice and Reassessment Order Void Ab Initio. Legal Heir's Participation Under Protest Does Not Cure Jurisdictional Defect.

13 Jul 2023

The petitioner, Shri Devendra S/o Vasudeo Jambhulkar, is the son and legal heir of late Vasudeo Damduji Jambhulkar, who was an income tax assessee wit...

High Court

High Court of Bombay at Goa Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal and Restores Conviction for Cheque Dishonour. The court held that the presumption under Section 139 of the Negotiable Instruments Act, 1881 operates in favour of the complainant once the signature on the cheque is admitted, and the accused failed to rebut the presumption of legally enforceable debt.

19 Jul 2013

The appellant, Krishna P. Morajkar, filed a criminal appeal against the judgment of the Additional Sessions Judge, Mapusa, which set aside the convict...

High Court

High Court of Karnataka Allows TPA's Appeal in TDS Dispute — Payments to Hospitals Not Subject to TDS Under Section 194J of Income Tax Act, 1961. Third Party Administrator (TPA) acting as a conduit between insurer and hospitals does not make 'professional services' payment to hospitals, hence no obligation to deduct tax at source.

12 Oct 2020

The appellant, TTK Healthcare TPA Private Limited, a Third Party Administrator (TPA), filed an appeal under Section 260A of the Income Tax Act, 1961 a...

High Court

Bombay High Court Allows Deduction Under Section 54E for Deemed Short-Term Capital Gains Under Section 50 of Income Tax Act, 1961. The Court held that Section 54E does not restrict deduction only to long-term capital gains and the deeming provision under Section 50 does not alter the character of the asset as a capital asset.

7 Mar 2005

The Commissioner of Income Tax, Mumbai City-II, appealed against the order of the Income Tax Appellate Tribunal which allowed deduction under Section ...

High Court

Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act, 1961. The court held that the assessee was liable to deduct tax at source on payments to a non-resident for services rendered outside India, as the income was deemed to accrue or arise in India under Section 9(1)(i), and the principle of consistency did not bar the Revenue from taking a different view.

15 Jun 2015

The case involves appeals by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Dismisses Petitioner's Challenge to TDS Demand in Trademark Acquisition Case Due to Alternate Remedy. Court holds that the writ petition under Article 226 is not maintainable when an efficacious remedy of appeal under Section 253 of the Income-tax Act, 1961 is available, without adjudicating on the merits of the territoriality principle or limitation.

23 Sep 2024

The petitioner, Hindustan Unilever Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated 23 August 202...

High Court

Bombay High Court Quashes Assessment Order in Transfer Pricing Case for Violation of Natural Justice — Failure to Provide Show-Cause Notice and Opportunity of Hearing Renders Order Invalid. Petitioner's Objections to Draft Assessment Order Not Considered, Violating Section 144C of Income Tax Act, 1961.

28 Jul 2021

The petitioner, SHL (India) Private Limited, an Indian company and part of the SHL Group, United Kingdom, filed a writ petition under Article 226 of t...

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