Search Results for "Expenditure Tax"

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Search Results for "Expenditure Tax"

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High Court

High Court of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent.

7 Jan 2026

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the...

High Court

Bombay High Court Quashes Reassessment Notice for Club Membership Fees as Revenue Expenditure. Payment of entrance and subscription fees to Willington Sports Club held to be revenue expenditure, not capital expenditure, as it was for short-term membership renewal and did not create an enduring benefit.

13 Oct 2023

The petitioner, Swiss Re Services India Pvt Ltd, filed a writ petition challenging a notice dated 29 March 2010 issued under Section 148 of the Income...

Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

Supreme Court

Supreme Court Considers Validity of Special Road Tax Provisions in Himachal Pradesh Motor Vehicles Taxation Act on Reference to Larger Bench. The Court Examines Whether Levy Under Section 3-A(3) Constitutes a Tax or Penalty and Falls Within State Legislative Competence Under Entries 56 and 57 of List II of the Seventh Schedule.

13 Jan 2023

The dispute arose from a challenge by public transport operators to the constitutional validity of certain provisions of the Himachal Pradesh Motor Ve...

High Court

Bombay High Court Allows Writ Petition Challenging Refusal to Credit Amount Paid Under Income Declaration Scheme in Direct Tax Vivad Se Vishwas Act Proceedings. Court Holds That Beneficial Legislation Must Be Interpreted Liberally and Non Obstante Clause Does Not Bar Credit for Prior Payments Under Earlier Scheme.

11 Aug 2021

The petitioner, Pinnacle Vastunirman Private Limited, filed a writ petition challenging the refusal of the Principal Commissioner of Income Tax-2 (res...

Supreme Court

Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.

8 Sep 2020

The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Film Production Expenditure Disallowance Case. Expenditure on Positive Prints and Advertisement for Film 'KAAL' Held Allowable Under Section 37 of Income Tax Act, 1961 as Rule 9A Does Not Exclude General Deduction Provision.

19 Mar 2019

The case involves two appeals filed by the Revenue against the common order of the Income Tax Appellate Tribunal (ITAT) relating to the assessment yea...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

22 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — State-Owned Corporation Not Liable to Deduct Tax at Source on Excise Duty Paid to Government. Excise duty paid by a state-owned corporation to the State Government does not constitute 'income' or 'commission' under the Income Tax Act, 1961, and no TDS is required under Section 194H.

3 Mar 2017

The case involves appeals filed by the Commissioner of Income Tax and Deputy Commissioner of Income Tax against an order of the learned Single Judge i...

Supreme Court

Supreme Court Dismisses Revenue Appeal on Deduction for Bank's Settlement of Claims for Stolen Pledged Jewellery. Payment to Constituents for Stolen Jewellery Held Allowable as Business Expenditure Under Section 10(2)(xv) of Indian Income-tax Act, 1922.

15 Sep 1966

The case concerned a claim for deduction under Section 10(2)(xv) of the Indian Income-tax Act, 1922 by a bank for amounts paid to constituents whose p...

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