Search Results for "income definition"

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...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "income definition"

1631 result(s) found

Home Search Results

Scroll Down To Discover

Found 1631 result(s)

High Court

Bombay High Court Allows Revenue Appeal in SAP System Royalty Case — Payments for Use of Computer Software Constitute Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. The court held that payments for use of SAP system and related services are taxable as royalty and fees for technical services, reversing the ITAT order.

21 Jun 2023

The present appeal was filed by the Revenue (Commissioner of Income Tax) challenging an order dated 25th January 2017 passed by the Income Tax Appella...

High Court

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

30 Apr 2026

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

High Court

Bombay High Court Allows Revenue's Appeal in TDS Dispute — Storage Charges for Hiring Tanks Constitute Rent Under Section 194I. Payment for use of storage tanks for imported edible oil is 'rent' under Section 194I of the Income Tax Act, 1961, requiring TDS at 20%, not 2% under Section 194C.

23 Feb 2024

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) relating to t...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief. Reassessment Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid.

18 Jan 2016

The Petitioner, Nirmal Bang Securities Pvt. Ltd., challenged a notice dated 30th March 2007 issued under Section 148 of the Income Tax Act, 1961 for r...

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...

High Court

Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.

12 Aug 2010

The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...

High Court

Bombay High Court Hears Writ Petition Challenging Taxability of Interest Received on Enhanced Motor Accident Compensation. Petitioner Claims Interest is Capital Receipt and Not Taxable; Revenue Relies on Sections 56(2)(viii) and 145A(b) of Income Tax Act, 1961.

8 Aug 2019

The petitioner, a 48-year-old man rendered paraplegic and bedridden since a road accident at age 8, filed a writ petition challenging the taxability o...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion Without Fresh Material Held Invalid. The court held that the Assessing Officer cannot reopen an assessment merely on a change of opinion when all material facts were disclosed and considered in the original assessment under Section 143(3).

1 Feb 2024

The petitioner, Godrej Projects Development Pvt. Ltd., a company engaged in real estate development and assessed to income tax, filed its return of in...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Block Assessment Case — Unexplained Investments Not Proven as Income. The court held that the Assessing Officer failed to establish that the cash credits and investments belonged to the assessee, and the ITAT correctly deleted the additions.

11 Apr 2014

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

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...

6 7 8 9 10

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