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Bombay High Court Holds Appellate Court Cannot Routinely Enhance Compensation Without Claimant's Appeal or Cross-Objections in Motor Accident Claims. Enhancement Permissible Only in Manifestly Unjust Awards Under Section 168 of Motor Vehicles Act, 1988.

The case arises from a First Appeal under the Motor Vehicles Act, 1988, filed by United India Insurance Co Ltd against an award of the Motor Accident ...

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Bombay High Court Dismisses Insurance Company's Appeal Against Compensation Award in Motor Accident Claim — Negligence Proved and Quantum Upheld. Deceased's Income Reduced to Rs.2,800 per Month but 50% Future Prospects and Multiplier of 18 Applied Correctly.

The case arises from a motor accident claim filed by the parents of a deceased 25-year-old man who died in a vehicular accident. The claimants, Ramrao...

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Supreme Court Upholds Registration of Newly Registered Trust Under Section 12AA of Income Tax Act, 1961 Based on Objects and Proposed Activities. The Court held that 'activities' in Section 12AA includes 'proposed activities', allowing registration without actual activities.

The Supreme Court heard three civil appeals concerning the registration of trusts under Section 12AA of the Income Tax Act, 1961. In Civil Appeal Nos....

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Bombay High Court Admits Writ Petition and Grants Interim Stay on Recovery of Unearned Income. Demand of Rs.26.06 Crores Against Tata Communications Alleged to be Based on Erroneous Finding of Land Transfer Due to Change in Shareholding.

The writ petition was filed by Tata Communications Limited (formerly Videsh Sanchar Nigam Limited) challenging the order of the Revenue Minister dated...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reopening Based on Change of Opinion Invalid. ITAT Correctly Held That Reassessment Under Section 147 Was Not Justified as There Was No Failure to Disclose Material Facts.

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the cancel...