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Bombay High Court Quashes Income Tax Order for Not Giving Effect to ITAT Directions — Refund of Rs. 40,06,299/- Ordered. The impugned order failed to correctly implement the ITAT's order and erroneously computed tax liability, leading to a direction for fresh computation and refund.

The petitioner, Ayyappa Seva Samgham Bombay, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challen...

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Bombay High Court Allows Appeal in Motor Accident Claim Case — Negligence of Truck Driver Proved, Contributory Negligence Not Established. Appellants awarded enhanced compensation of Rs. 18,00,000/- with interest at 7.5% per annum from the date of petition.

The appellants, being the widow, daughter, father (since deceased), and mother of the deceased Sandip Purandare, filed a claim petition under the Moto...

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High Court Dismisses Municipal Corporation's Challenge to Arbitral Award Setting Aside Penalties, Termination, and Blacklisting in Sewerage Treatment Plant Contract Dispute

The High Court of Bombay heard cross-petitions challenging an arbitral award dated 18 June 2020 in a dispute between Solapur Municipal Corporation and...

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High Court of Karnataka Enhances Compensation in Motor Accident Claim — Multiplier Corrected to 18 for Deceased Aged 28 Years. Loss of dependency recalculated using multiplier 18 as per Sarla Verma v. DTC, (2009) 6 SCC 121, resulting in enhanced compensation of Rs.6,06,000.

The appeal arises from a motor vehicle accident claim. The deceased, Rahamathulla, aged 28 years, died in a motor vehicle accident on 13.10.2000. He w...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute with BBMP — No Substantial Question of Law Arises. Section 194C of Income Tax Act, 1961 does not apply to compulsory acquisition of land by municipal authority as it is not a 'work contract'.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) under Section 260-A of the Income Tax Act, 1961...

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Bombay High Court Allows Revenue's Appeal in Part in TDS Dispute Regarding Payments to Doctors by Hospital. Payments to doctors with fixed plus variable pay under written contracts treated as salary subject to TDS under Section 192 of Income Tax Act, 1961.

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

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Supreme Court Upholds Revenue's Treatment of Profit-Sharing Payment as Capital Expenditure under Income-tax Act, 1922. Payment of Annual Percentage of Net Profits to Seller Government for Acquisition of Industrial Undertakings Held Capital in Nature, Not Revenue Deduction Under Section 10(2)(xv).

The appellant company, Travancore Sugars and Chemicals Ltd., was formed to take over certain industrial undertakings from the Government of the erstwh...