KAHC010028192013_1
26 Sep 2014...
Search Results for "income computation"
959 result(s) found
Found 959 result(s)
High Court
WRIT PETITION NO.730 OF 2009
14 Jul 2011The four writ petitions arose from income tax assessment proceedings concerning the transfer of shares of Idea Cellular Limited (formerly Birla Commun...
- 32
Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.
20 Sep 2022The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...
- 248
High Court
Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.
12 Aug 2010The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...
- 20
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 2024The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...
- 568
Supreme Court
Supreme Court Allows Deductions Under Sections 80-IA and 80-HHC of Income Tax Act Without Restriction Under Section 80-IA(9) — Holds That Each Deduction Is Computed on Eligible Profits Separately and Cumulative Deduction Is Permissible Up to Gross Total Income.
17 Jul 2025The case involved a group of appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act, 1961, specifically whether an assessee w...
- 216
High Court
High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Filing of Statement Under Section 209A Does Not Automatically Lead to Underestimation of Advance Tax for Section 216 Interest. Interest under Section 216 of Income Tax Act, 1961 requires a finding of underestimation of income or profits, not merely a difference between estimated and actual income.
22 Aug 2005The case involves an appeal by the Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal which upheld the deleti...
- 207
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 2015The 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...
- 55
Supreme Court
Supreme Court Allows Appeal in Motor Vehicle Accident Claim, Restoring Compensation Based on Income Tax Returns. Income Tax Returns and Audit Reports Held Reliable Evidence for Determining Loss of Income Under Section 168 of Motor Vehicles Act, 1988, Overturning High Court's Use of Notional Income.
30 Sep 2022The Supreme Court heard a civil appeal arising from a motor vehicle accident claim. The deceased, a businessman aged above 31 years, died in a collisi...
- 308
High Court
Bombay High Court Allows Assessee's Reference, Holds Interest Income as Business Income in Mining Company's Diversification into Money Lending. Amendment of Memorandum and Articles of Association to include banking and money lending, coupled with actual lending activities, established money lending as a business under Section 28 of Income Tax Act, 1961.
8 Mar 2017The case involves five Income Tax References filed by M/s Central Provinces Manganese Ore Company Limited, Nagpur, against the Commissioner of Income ...
- 110
