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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

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Bombay High Court Dismisses Second Appeal in Co-owner Possession Suit — Maintainability Upheld Despite Non-joinder of Other Co-owners. Gift Deed of 1930 Presumed Valid Under Section 90 of Indian Evidence Act, 1872 as 30-Year-Old Document.

The case involves a second appeal arising from a suit for possession filed by the respondent (original plaintiff) against the appellants (defendants) ...

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Bombay High Court Acquits Accused in Corruption Case Due to Inconsistent Evidence and Lack of Sanction. Conviction under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance of bribe beyond reasonable doubt.

The present appeal was filed by Vinayak Raghunath Wakle, who was convicted by the learned Special Judge, Aurangabad, in Special Case No. 8 of 1998 for...

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Bombay High Court Allows Petition Challenging Denial of Permission for Ayurvedic College Admission. Order Set Aside for Violation of Natural Justice and Non-Application of Mind; Direction to Reconsider After Hearing.

The petitioners, Shri Gajanan Maharaj Sansthan Pusad and its Ayurvedic Medical College, challenged an order dated 19.07.2019 passed by the Union of In...

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Bombay High Court Allows Appeal in Income Tax Case — HDPE Powder Stock Not Unexplained Investment Under Section 69. Assessee's books of accounts showing purchases and closing stock were accepted, and nature and source of investment were duly explained.

The appeal was filed by the assessee, Babulal C. Borana, a dealer in HDPE plastic powder, under Section 260A of the Income Tax Act, 1961 against the d...