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Search Results for "income tax appellate tribunal"

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High Court

High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

20 Oct 2014

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Six-Year Limit Without Proper Sanction Held Invalid. Reassessment Notice Quashed as Approval Under Section 151 Was Granted by Incompetent Authority and No Failure to Disclose Material Facts Was Established.

13 Feb 2024

The petitioner, Ashok Chaganlal Thakkar, an individual, had invested in parcels of land at Ardhe and Aase in Taluka Karjat, District Raigad. During th...

High Court

Bombay High Court Allows Assessee's Reference in Sales Tax Case - Transfer of Motor Car by Firm to Partner on Dissolution Not a Sale. The court held that distribution of assets on dissolution does not constitute a 'sale' under Section 2(28) of the Bombay Sales Tax Act, 1959, as there is no transfer of property for a price.

6 May 2010

The case concerns a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the assessee, M/s Synthetic Suppliers, a partn...

High Court

Bombay High Court Admits Central Excise Appeal on Conditional Exemption and Cenvat Credit. The Appeal Raises Substantial Questions of Law Regarding Notification No.6/2006-C.E. and Credit on Aggregates Used in Export.

9 Sep 2014

The Bombay High Court heard a central excise appeal filed by Mahindra & Mahindra Ltd. against the Commissioner of Central Excise, Mumbai-V. The appell...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Penalty Under Section 271(1)(c) Cannot Be Imposed When Assessment Appeal Is Pending on Substantial Questions of Law. The court held that when the assessment order is under challenge and the appeal has been admitted on substantial questions of law, the issue is debatable and penalty under Section 271(1)(c) of the Income Tax Act, 1961 cannot be imposed.

3 Mar 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) which had di...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Lease Premium Paid by Tenant to Landlord for Surrender of Tenancy Rights is a Capital Expenditure, Not Revenue Expenditure. The premium paid to vacate the premises and surrender tenancy rights is capital in nature, not deductible as business expenditure under Section 37 of the Income Tax Act, 1961.

17 Jul 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed an appeal under Section 260-A of the Income Tax Act, 1961, aga...

Supreme Court

Supreme Court Allows Deduction Under Section 80IA for Infrastructure Facility Despite Conversion of Firm to Company. The court held that the assessee-company, formed by conversion of a partnership firm, satisfied the condition of having an agreement with the government under Section 80IA(4)(i)(b) of the Income Tax Act, 1961, as the conversion did not create a new entity but a continuation of the same business.

5 Mar 2020

The case involves an appeal by the Commissioner of Income Tax, Udaipur, against the judgment of the Rajasthan High Court which allowed the deduction u...

Supreme Court

Supreme Court Allows CENVAT Credit on Mobile Towers and Prefabricated Buildings for Mobile Service Providers — Interprets 'Capital Goods' and 'Inputs' Under CENVAT Credit Rules, 2004. Mobile towers and PFBs are essential for providing telecom services and qualify as capital goods or inputs under the CENVAT Credit Rules, 2004.

22 Nov 2024

The Supreme Court of India adjudicated a batch of appeals concerning the eligibility of mobile service providers (MSPs) to claim CENVAT credit on exci...

High Court

Bombay High Court Dismisses Revenue's Appeal in Dress Designer's Section 80RR Deduction Case. Dress Designer Held to Be an 'Artist' Entitled to Deduction Under Section 80RR of Income Tax Act, 1961 for Design Fees from Foreign Sources.

14 Jun 2010

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing deduction under Section 80...

High Court

Bombay High Court Allows Revision Application of Lessor in Rent Control Exclusion Case. Company That Lost Rent Control Protection Due to High Paid-Up Share Capital Cannot Regain It by Subsequent Reduction.

4 Oct 2024

The case involves a dispute between M/s. Depe Global Shipping Agencies Pvt. Ltd. (Plaintiff/Lessor) and M/s. Mather and Platt (India) Ltd. (Defendant/...

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