Search Results for "ITAT order"

Trending :

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "ITAT order"

531 result(s) found

Home Search Results

Scroll Down To Discover

Found 531 result(s)

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A Not Applicable When No Exempt Income Earned. The court held that Section 14A of the Income Tax Act, 1961 cannot be invoked to disallow expenditure where the assessee has not earned any exempt income during the relevant assessment year.

3 Apr 2024

The case pertains to an appeal filed by the Principal Commissioner of Income Tax-2, Mumbai, under Section 260A of the Income Tax Act, 1961, against an...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Income Tax Act, 1961 — Section 147 Reassessment Invalid Due to Lack of Jurisdictional Condition Precedent. The court held that reassessment notices were issued without proper application of mind and without valid reasons to believe that income had escaped assessment, and quashed the notices.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Expenditure Tax Case — Upholds ITAT's Admission of New Evidence. The court held that the CIT(A) and ITAT were justified in admitting the Director General (Exemption)'s order dated 31/7/2001 as additional evidence under Rule 46A of the Income Tax Rules, 1962, as it was relevant and necessary for proper adjudication.

17 Mar 2023

The Commissioner of Income Tax, Goa, filed two tax appeals under the Expenditure Tax Act, 1987, against the common order of the Income Tax Appellate T...

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 2022

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

Supreme Court

Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.

7 Oct 2021

The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Part: ITAT Order Set Aside for Disallowing Deduction Under Section 80IB(10) for Sale of Multiple Flats to Same Person/Family, But Upholds Denial of Pro-rata Deduction. The amendment to Section 80IB(10)(f) was prospective, and agreements executed before its effective date cannot be subjected to the new condition.

1 Dec 2020

The case involves a tax appeal by M/s. Kamat Constructions Pvt. Ltd. against the order of the Income Tax Appellate Tribunal (ITAT) which disallowed de...

High Court

Bombay High Court Allows Revenue's Appeal in Section 10B Exemption Case - Expansion of Existing Unit Not Eligible for Deduction. The court held that the Assessee's expansion of its existing processing capacity with new plant and machinery does not qualify for exemption under Section 10B of the Income Tax Act, 1961, as per the Explanation to Section 10B(7).

22 Oct 2020

The case involves appeals by the Revenue against the Income Tax Appellate Tribunal's order allowing deduction under Section 10B of the Income Tax Act,...

High Court

Bombay High Court Allows Tax Appeal Against ITAT Order for Lack of Reasoning and Failure to Decide Legal Issue. Tribunal's Remand of Deduction Dispute Under Section 33AC of Income Tax Act Set Aside for Non-Compliance with Rule 27 of ITAT Rules.

10 Sep 2012

The appellant, New Era Shipping Ltd., challenged an order of the Income Tax Appellate Tribunal (ITAT) dated 19.07.2011. The ITAT had set aside the Com...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 263 Revision Case — ITAT Order Setting Aside CIT's Revision Upheld. The court held that the Revenue failed to show any perversity or error of law in the ITAT's order setting aside the CIT's revision under Section 263 of the Income Tax Act, 1961, regarding deduction under Section 80IA(4).

25 Feb 2010

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated 27th February 2009...

5 6 7 8 9

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)