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High Court

Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

18 Mar 2026

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

High Court

Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

10 Oct 2024

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

Supreme Court

Supreme Court Upholds Validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules — Condition of 'Same Form' for Deduction in Works Contracts Not Ultra Vires Section 5B of KST Act. Rule 6(4)(m)(i) read with Explanation III is a deduction provision and does not expand the charging section; it is constitutionally valid.

2 Jul 2019

The appellant, M/s Craft Interiors (P) Ltd., is a private limited company engaged in interior decoration. It purchased goods like timber, plaster of p...

High Court

High Court of Karnataka Interprets Scope of Tribunal's Power Under Section 254 of Income Tax Act in Buy-Back Dividend Tax Case. The Court Re-Formulates the Question of Law to Determine Whether the Tribunal Can Direct Fresh Enquiry on Aspects Not Previously Investigated, Potentially Enhancing Tax Liability.

23 Jul 2018

The appeal arose from an order of the Income Tax Appellate Tribunal, Bangalore Bench, in relation to Assessment Year 2011-12. The appellant, an Indian...

High Court

Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

31 May 2017

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

16 Jun 2016

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case: Inland Haulage Charges Covered Under Article 8 of India-Belgium DTAA. The Court held that income from inland transport of cargo to port for international shipping is part of shipping income and not taxable as business profits.

17 Jul 2014

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

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.

28 Feb 2014

The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...

High Court

Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

29 Apr 2010

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

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