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Search Results for "revenue income"

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High Court

Bombay High Court Allows Revenue's Appeal in Section 50C Valuation Dispute, Remands Case for Fresh Adjudication. ITAT's Rejection of Valuation Officer's Report without Hearing Violated Audi Alteram Partem Under Income Tax Act.

3 Jul 2013

The dispute arose from an income tax appeal filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 3 July 2009. The a...

High Court

Bombay High Court Dismisses Revenue's Petition Challenging Tribunal's Recall Order in Hawala Income Tax Case. Tribunal's power to recall its ex parte order under Section 254(2) of the Income Tax Act, 1961 is upheld as procedural rectification.

2 Mar 2020

The case involves a writ petition filed by the Commissioner of Income Tax-12, Mumbai (Revenue) under Article 226 of the Constitution of India, challen...

High Court

Bombay High Court Directs Processing of Income Tax Return and Refund Under Section 143(1) Despite Pending Scrutiny Under Section 143(2) — CBDT Instruction No.1 of 2015 Quashed. The court held that the Assessing Officer cannot withhold refund merely because a scrutiny notice has been issued, as the provisions of Section 143(1) and 143(1D) are mandatory and independent of Section 143(2).

15 Oct 2016

The petitioner, M/s. Group M. Media India Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging the inaction of ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — Repayment of Loans in Cash Not Violative of Section 269T Where Loans Were Not Taken by Assessee. The court held that Section 269T applies only to repayment of loans taken by the assessee, not to repayment of advances received from others.

18 Aug 2015

The Revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore, which had set aside the penalty imposed under Section 271E of ...

High Court

Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

28 Aug 2024

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

High Court

Bombay High Court Allows Revenue Expenditure Claim for Floor Height Raising in Warehouse to Prevent Flood Damage. Expenditure incurred to protect business and retain major customer is revenue expenditure under Section 37(1) of Income Tax Act, 1961.

9 Dec 2021

The appellant, Jetha Properties Private Limited, was a warehouse keeper operating a warehouse in an area prone to severe water logging during monsoon....

High Court

Bombay High Court Allows Writ Petition for Interest on Refund Under Section 244A of Income Tax Act, 1961 — Petitioner Entitled to Interest from Date of Payment of Tax to Date of Refund. The court held that interest on refund is payable under Section 244A from the date of payment of tax to the date of refund when the refund arises due to an appellate order reducing the tax liability.

16 Jun 2023

The petitioner, M/s. J. K. Industries, a registered partnership firm engaged in ship breaking, filed its return of income for Assessment Year 1984-85 ...

High Court

Bombay High Court Allows Assessee's Appeals in Transfer Pricing Adjustment Case Due to Department's Acceptance of Same Methodology in Earlier Years and Tribunal's Failure to Follow Co-ordinate Bench Precedent. The court set aside the ITAT order and remanded for fresh consideration, emphasizing the rule of consistency and binding nature of co-ordinate bench decisions under Section 260A of the Income Tax Act, 1961.

28 Jul 2023

The appellant, Cummins India Limited, filed three appeals under Section 260A of the Income Tax Act, 1961, against the order dated 28th September 2022 ...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Notice Quashed as Based on Mere Change of Opinion Where Original Assessment Under Section 143(3) Had Examined Section 54 Exemption Claim.

15 Mar 2022

The petitioner, Gagan Omprakash Navani, an individual assessed to tax, filed a return of income for Assessment Year 2016-2017 on 10 April 2017, declar...

High Court

Bombay High Court Allows Petition by TPAs Challenging TDS Notices Under Section 194J of Income Tax Act. Payments to Hospitals by TPAs for Health Insurance Claims Are Not Subject to TDS as They Are Not Fees for Professional or Technical Services.

3 May 2010

The petitioners, Dedicated Health Care Services TPA (India) Pvt. Ltd. and others, are Third Party Administrators (TPAs) registered with the Insurance ...

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