Search Results for "representative assessee"

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Search Results for "representative assessee"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

24 Aug 2021

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Matter — Profit on Sale of Shares Held as Business Income and Not Capital Accretion. The Profit from Sale of Shares Held as Stock-in-Trade is Taxable as Business Income under the Indian Income-tax Act, 1922, Even If Part of Sale Price Attributable to Controlling Interest.

28 Nov 1967

The assessee, a private limited company, was engaged in share trading. From 1942 to 1948, it regularly dealt in shares of Elphinstone Mills, treating ...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax Case — Disallowance of Carry Forward of Depreciation and Set Off of Business Losses Set Aside. The Court held that the assessment order was barred by limitation under Section 153 of the Income Tax Act, 1961, as it was passed beyond the prescribed period for the assessment year 1987-88.

17 Nov 2015

The appellant, M/s. Rajeshwari Cotton Ginning and Pressing Industries, a registered firm engaged in the business of purchase and sale of lint, ginning...

High Court

Bombay High Court Sets Aside Orders Reducing Rateable Value in Property Tax Dispute. Assessment Based on Mere Adjacency Without Evidence of Similar Construction Cost Held Erroneous and Matter Remanded for Fresh Consideration under BPMC Act.

27 Nov 2025

The dispute concerned the assessment of rateable value for premises in Market Yard, Pune, allotted to the respondent by the Agricultural Produce Marke...

High Court

High Court of Judicature at Bombay Refers Question of Law on Allowability of Expenditure under Section 40(a)(i) and Section 172 of Income Tax Act to Larger Bench. Disagreement with earlier Division Bench decision in CIT v. Orient (Goa) Pvt. Ltd. leads to referral on whether payer's non-resident status required for invoking proviso to Section 172.

5 Feb 2016

Background: The case concerns income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income ...

Supreme Court

Supreme Court Upholds Appellant in Income Tax Act Case Regarding Exemption for Charitable Trust Income from Managing Agency Business. Managing Agency Business Held to be Property and Income Therefrom Exempt Under Section 4(3)(i) of Indian Income-tax Act, 1922, Despite Revenue's Objections.

22 May 1957

The Supreme Court considered an appeal by J.K. Trust, Bombay, against the Commissioner of Income-tax/Excess Profits Tax, Bombay, concerning the taxabi...

Supreme Court

Supreme Court Dismisses Amalgamated Company's Claim for Set-Off of Losses Under Kerala Agricultural Income Tax Act, 1991. The court held that set-off under Section 12 is permissible only by the assessee who suffered the losses, and the amalgamating company, having ceased to exist, cannot transfer this benefit to the successor amalgamated company, as no statutory provision supports such claim.

13 Apr 2026

The dispute arose from five civil appeals consolidated before the Supreme Court, involving the appellant, an amalgamated company, and the respondent, ...

High Court

Madras High Court Allows SIDCO's Appeal in Income Tax Case — Disallowance of Expenses Set Aside Due to Government Rejection of Reimbursement. Expenses incurred in earlier year but debited in later year after government's refusal to reimburse held allowable as business expenditure under Section 37(1) of Income Tax Act, 1961.

29 Jan 2026

The appellant, Tamil Nadu Small Industries Development Corporation (SIDCO), a government company, was assigned the maintenance of six government prope...

High Court

High Court of Karnataka Allows Revision Petition Against Tribunal's Rejection of Deferment Application Under Karnataka Tax on Entry of Goods Act, 1979 — Tribunal Directed to Consider Deferment Application on Merits. The Court held that the Tribunal must consider the application under Section 14(5) of the Act on its own merits and not reject it summarily.

22 Jul 2024

The petitioner, M/s Big Bags Bangalore Pvt Ltd (now known as M/s Top Sack Packaging Pvt Ltd), filed a Civil Revision Petition under Section 15-A of th...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 40(a)(ia) Not Applicable When TDS Deducted and Paid Before Due Date of Filing Return Under Section 139(1). The court upheld the ITAT's order deleting disallowance, holding that the proviso to Section 40(a)(ia) allows deduction if TDS is paid before the due date under Section 139(1).

28 Feb 2014

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

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