Search Results for "queries during assessment"

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Search Results for "queries during assessment"

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High Court

High Court of Karnataka Quashes Tribunal Order in Police Recruitment Case — Squint Eye Condition Not Absolute Bar. Squint eye condition does not automatically disqualify a candidate for police ministerial services; medical fitness must be assessed on merits.

22 Jul 2022

The petitioner, Chetankumar M.N., applied for recruitment to the Karnataka State Police (Ministerial Services). He was found to have a squint eye, and...

High Court

High Court of Bombay Allows Writ Petition Seeking Reassessment of Customs Duty Due to Typographical Error in Customs Tariff Heading. Petitioner's Inadvertent Error in Declaring CTH 85176990 Instead of 85176930 for Routers Entitles Correction Under Customs Act, 1962.

18 Jan 2021

The petitioner, Dimension Data India Private Ltd., an importer, filed five Bills of Entry between 15.03.2019 and 25.04.2019 for importing 48 units of ...

High Court

Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.

18 Dec 2023

The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...

High Court

Bombay High Court Upholds Tribunal's Order Reinstating Lecturer with 50% Backwages in Probation Termination Case. Termination of Probationary Lecturer Found Invalid as College Failed to Follow University Statute 422 for Assessment and Did Not Provide Opportunity to Show Cause.

23 Mar 2017

The petitioners, the Principal and Chairman of Rizvi College of Arts, Science and Commerce, challenged the judgment and order dated 29 June 2001 of th...

High Court

Bombay High Court Dismisses Appeal by MOIL Limited Against Revision Under Section 263 for CSR Claim. Commissioner Justified in Remanding CSR Expenditure for Proper Inquiry as Assessment Order Was Erroneous and Prejudicial to Revenue.

26 Apr 2017

The appellant-assessee, MOIL Limited (formerly Manganese Ore India Limited), a public sector undertaking wholly owned by the Government of India, is e...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Gift of Property by Company to Director's Husband Held Not to be Income, as Assessee's Objections Were Not Properly Considered.

6 Oct 2023

The petitioner, Bakhtawar Construction Co. Pvt. Ltd., a closely held company, challenged a notice dated 30 March 2013 issued under Section 148 of the ...

High Court

ARBITRATION PETITION (L) NO.15468 OF 2026

17 Jul 2026

The petitioner, Polestar Realtors Private Limited, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996 seeking interim reli...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period Without Proper Application of Mind. Transfer of Transferable Development Rights (TDR) to Wholly Owned Subsidiary Held Not Taxable as Income Under Section 2(24) Read With Section 45 of the Act.

15 Feb 2023

The petitioner, Standard Industries Limited, is engaged in trading of textile goods and real estate development. It owned freehold land at Sewree, Mum...

Supreme Court

Supreme Court Advisory Opinion Addresses Scope of Governor's and President's Powers Over State Legislation under Articles 200 and 201. Presidential Reference Seeks Clarity on Constitutional Discretion, Time Limits, and Justiciability in Light of Conflicting Judgments.

1 Jan 1970

The President of India, exercising powers under Article 143(1) of the Constitution, referred fourteen questions to the Supreme Court on 13th May 2025,...

High Court

High Court of Bombay at Goa Allows Assessee's Appeal in Income Tax Deduction Case Under Section 10B — CIT Cannot Revise Assessment Under Section 263 Without Proper Inquiry. The court held that the Commissioner must record satisfaction that the assessment order is both erroneous and prejudicial to the interest of revenue, and mere lack of discussion does not make it erroneous if the Assessing Officer has made due inquiries.

2 Nov 2020

The case involves two tax appeals filed by Sesa Starlite Limited (formerly Sesa Goa Ltd.) against the Commissioner of Income Tax (CIT) concerning the ...

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