Search Results for "assessee company"

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Search Results for "assessee company"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Deduction Case Under Section 80-IB for Duty Drawback and DEPB Receipts. Court Held That Duty Drawback and DEPB Receipts Are Profits Derived From Business Under Section 80-IB of Income Tax Act, 1961, as They Reimburse Manufacturing and Exporting Costs, Following Meghalaya Steels Limited and Topman Exports Precedents.

10 Apr 2023

The Supreme Court of India heard an appeal by an assessee, a partnership firm engaged in manufacturing and exporting wooden handicraft items, against ...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe — Mere Change of Opinion Not Sufficient for Reassessment. The court held that the Assessing Officer had already applied his mind to the depreciation claim during original assessment and the subsequent reopening on the same issue without fresh tangible material was impermissible.

20 Oct 2011

The petitioner, Indo European Breweries Ltd., challenged a notice dated 17 March 2011 issued under Section 148(1) of the Income Tax Act, 1961 seeking ...

High Court

Bombay High Court Allows Appeal Against Predeposit Order in Central Excise Valuation Dispute. CESTAT's direction to deposit Rs. 1 crore set aside as assessee had strong prima facie case on valuation under Section 4 of Central Excise Act, 1944.

21 Mar 2012

The appellant, Jabil Circuit India Private Limited, is a manufacturer of set-top boxes. It sold these boxes to Thomson Holdings India Private Limited ...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194J of Income Tax Act, 1961.

30 Mar 2015

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

High Court

Bombay High Court Allows Assessee's Appeals in Transfer Pricing Adjustment Case Due to Department's Acceptance of Same Methodology in Earlier Years and Tribunal's Failure to Follow Co-ordinate Bench Precedent. The court set aside the ITAT order and remanded for fresh consideration, emphasizing the rule of consistency and binding nature of co-ordinate bench decisions under Section 260A of the Income Tax Act, 1961.

28 Jul 2023

The appellant, Cummins India Limited, filed three appeals under Section 260A of the Income Tax Act, 1961, against the order dated 28th September 2022 ...

High Court

High Court of Bombay Hears Group of Income Tax Appeals and Writ Petition. Disputes Relate to Assessment Years 1993-94 Onwards under Income Tax Act, 1961.

14 Feb 2025

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High Court

Bombay High Court Dismisses Revenue's Appeal in Section 14A Disallowance Case — Upholds ITAT's Finding of No Satisfaction Recorded by AO. The Court held that the Assessing Officer must record satisfaction regarding the correctness of the assessee's claim before invoking Rule 8D for disallowance under Section 14A of the Income Tax Act, 1961.

20 Feb 2023

The appeal was filed by the Revenue (Pr. Commissioner of Income Tax-14) against the order of the Income Tax Appellate Tribunal (ITAT) dated 5th April ...

High Court

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

High Court

High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

25 Mar 2015

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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