Search Results for "Income Tax Act 1961 Section 260A"

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Search Results for "Income Tax Act 1961 Section 260A"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

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

High Court of Karnataka Allows Writ Petition Challenging TDS Deduction on Land Acquisition Compensation — Holds That KIADB Is Not a 'Public Sector Company' Under Section 194LA of Income Tax Act, 1961. Statutory Board Cannot Deduct TDS on Compensation Paid for Land Acquisition as It Is Not a Company Incorporated Under Companies Act.

2 Aug 2022

The petitioner, M/s. Hegde and Golay Pvt Ltd, a company whose land was acquired by the Karnataka Industrial Area Development Board (KIADB) for a metro...

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...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Marhatta Chamber of Commerce Held Eligible for Section 11 Exemption Despite Business Income. Trust's incidental business activity does not forfeit exemption under sections 11 and 12 of the Income Tax Act, 1961.

11 Jan 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions) against the order of the Income Tax Appellate Tribunal (ITAT), Pune Bench, ...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case Due to Non-Application of Mind by ITAT — Reassessment Based on Revised Return Under Immunity Scheme Held Invalid Without Proper Examination of Section 143(1) Acceptance. The court held that the Assessing Officer must have independent reasons to believe income escaped assessment, and the revised return under the Immunity Scheme could not be the sole basis for reopening under Section 147 of the Income Tax Act, 1961.

20 Apr 2015

The case pertains to an appeal filed by the assessee, Sri K Nagesh, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 29...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Tribunal's Order Upheld for Lack of Substantial Question of Law. Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for alleged concealment of income was deleted by the Tribunal on finding no deliberate concealment.

11 Sep 2013

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribu...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Based on Mere Change of Opinion Invalid. Reopening of assessment under Section 148 of the Income Tax Act, 1961 within four years held bad in law when based on change of opinion regarding deduction under Section 36(1)(viii).

9 Jul 2012

The appeal was filed by the Commissioner of Income Tax-3, Mumbai (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 27/8...

High Court

Bombay High Court at Goa Dismisses Tax Appeals in Reassessment Cases Under Section 147 of Income Tax Act, 1961. No Substantial Question of Law Found as Tribunal's Findings Were Based on Appreciation of Evidence.

30 Nov -0001

The judgment pertains to multiple tax appeals filed by individual assessees against the Commissioner of Income Tax, Goa. The appellants, including Sha...

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