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Search Results for "ITAT Bangalore"

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Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Addition on Transport Creditors Upheld. Assessee's claim for transport creditors allowed as ITAT found no justification for addition under Section 260A of Income Tax Act, 1961.

20 Jul 2022

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 27.11.2...

High Court

High Court of Bombay at Goa Allows Tax Appeal of Statutory Corporation Against Cancellation of Registration Under Section 12AA(3) — CIT Lacked Jurisdiction to Cancel Registration Based on Amendment to Section 2(15) Definition of Charitable Purpose. The court held that the power under Section 12AA(3) of the Income Tax Act, 1961 cannot be invoked solely on the ground that the definition of 'charitable purpose' in Section 2(15) was amended, as the registration was granted under Section 12A on 16.12.1983 and continued thereafter.

4 Feb 2020

The appellant, Goa Industrial Development Corporation, is a statutory corporation established under the Goa, Daman and Diu Industrial Development Corp...

High Court

Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

26 Feb 2019

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

High Court

High Court Dismisses Revenue's Appeal in Carbon Credit Deduction Case — Income from Sale of Carbon Credits Held Not Derived from Eligible Business Under Section 80IA of Income Tax Act, 1961. The court upheld the Tribunal's decision quashing the revision order under Section 263, finding no substantial question of law.

29 Mar 2016

The appellant, Commissioner of Income Tax-III, Bangalore, filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the In...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Interest on Funds Advanced to Sister Concern Not Justified When Own Funds Exceed Advances. The court upheld the Tribunal's finding that no disallowance under Section 36(1)(iii) of the Income Tax Act, 1961 is warranted when the assessee's own funds are sufficient to cover advances to sister concerns.

7 Oct 2015

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

High Court

High Court of Karnataka Allows Appeal in Income Tax Case on Applicability of Section 40A(3) — Cash Payment for Property Purchase Not Disallowable as Business Expenditure. Section 40A(3) of Income Tax Act, 1961 applies only to revenue expenditure, not capital expenditure, and thus cash payment for purchase of property cannot be disallowed.

26 Jun 2015

The appellant, Smt. Saira Banu, filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribuna...

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 Case — Interest on Government Grants Held as Additional Grant, Not Taxable Income. Interest earned on grants kept in fixed deposits pending utilization is not income from other sources but part of the grant itself.

10 Apr 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) appealed against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

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