Search Results for "disallowance"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "disallowance"

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Supreme Court

Supreme Court Restores Fee Regulatory Committee's Determination in Telangana Professional College Fee Dispute. Court Sets Aside High Court's Re-determination of Fees for B.E./B.Tech Courses for Block Period 2016-2019, Upholding Expert Committee's Uniform Fee of Rs.97,000 per Student.

1 Jul 2019

The Supreme Court considered appeals arising from a dispute over the fixation of fee structure for B.E. and B.Tech courses in private unaided professi...

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...

Supreme Court

Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

5 Mar 2019

The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

4 Dec 2012

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...

High Court

Bombay High Court Restricts Provisional Attachment to Disputed Amount in MVAT Act Case — Section 48(5) Constitutional Challenge Rejected. Court holds that attachment under Section 35 must be proportionate, and directs respondents to limit attachment to Rs.1.81 crores.

30 Apr 2012

The petitioner, M/s. Premium Paper and Board Industries Ltd., a registered dealer under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the C...

High Court

Bombay High Court Partially Allows Revenue's Appeal in Raymond Ltd. Tax Case — Disallowance of Foreign Expenses on Directors' Relatives Upheld, Pre-operative Expenses Held Revenue in Nature. The court held that foreign expenses on relatives of directors are not allowable as business expenditure, while pre-operative expenses for establishing a new division are capital in nature.

20 Mar 2012

The case is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for Assessment Year 1992-93. The...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Cost of Repair/Reconstruction of Tenanted Premises Held Capital in Nature. The court held that the contribution of Rs.1.50 Crores by the tenant-assessee for repair/restoration of the building was capital expenditure, not allowable as revenue deduction under Section 30(a)(i) of the Income Tax Act, 1961.

30 Jan 2012

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal which allowed the assessee's claim for deduction of ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Asset Management Company Tax Case — Notional Addition Based on SEBI Ceiling Not Permissible. Investment advisory fees actually charged, not the maximum permissible under SEBI regulations, constitute taxable income.

12 Sep 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the CIT (A)'s...

High Court

High Court of Bombay at Goa Allows Revenue's Appeal in Part on Deduction Under Section 80IA and Interest Disallowance Under Section 36(1)(iii) of Income Tax Act. The court upheld ITAT's direction to allow deduction under Section 80IA without deducting depreciation, but reversed the deletion of interest addition for borrowings to sister concern.

28 Jun 2011

The case is a tax appeal filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) concerning the assessme...

High Court

Bombay High Court Dismisses Writ Petition and Tax Appeals in Income Tax Reassessment and Expenditure Disallowance Cases. Reassessment notices under Section 147 of the Income Tax Act, 1961 were valid, and expenditure on renovation and interest on borrowed capital for acquiring a capital asset were not allowable deductions.

30 Nov -0001

The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...

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