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Search Results for "ITAT order"

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High Court

Madras High Court Dismisses Revenue's Appeal in Textile Mill Machinery Replacement Case - Expenditure on Replacement of Old Machinery with Modern Equivalents Held Revenue Expenditure Under Section 37(1) of Income Tax Act, 1961. The court applied the enduring benefit test and functional utility test to determine that the new machinery did not create a new asset but merely replaced existing machinery.

9 Apr 2026

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) allowing the assessee, M/s. ...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Income Tax Act — Notice Issued Beyond Time Limit and Without Proper Sanction Is Invalid. Reassessment notice under Section 148 of Income Tax Act, 1961 quashed as time-barred and sanction under Section 151 not by competent authority.

28 Mar 2024

The petitioner, a foreign company, challenged a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2016-...

High Court

Bombay High Court Dismisses Revenue's Appeal in Shipping Income Tax Case — Income from Operation of Ships in International Waters Not Taxable in India Under Article 8 of India-Singapore DTAA. The court held that the assessee, a Singapore tax resident, is not liable to tax in India on income from shipping operations as the DTAA allocates taxing rights to Singapore.

30 Aug 2023

The case involves an appeal by the Commissioner of Income Tax (International Taxation) against the order of the Income Tax Appellate Tribunal (ITAT) w...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case. Pro Rata Deduction Under Section 80IB(10) Allowed for Eligible Flats Not Exceeding 1500 Sq.Ft. Despite Some Flats Exceeding Limit.

18 Jul 2022

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT), Pune...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case: Inland Haulage Charges Covered Under Article 8 of India-Belgium DTAA. The Court held that income from inland transport of cargo to port for international shipping is part of shipping income and not taxable as business profits.

17 Jul 2014

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case on Lease Rental Deduction for Idle Machinery. Business decision to keep dozers idle and pay lease rentals without use held not allowable as expenditure under Section 37(1) of Income Tax Act, 1961.

29 Sep 2010

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the assessee's claim for deduction of lease renta...

High Court

Bombay High Court Upholds ITAT Decision on Non-Refundable Deposits Not Being Trading Receipts in Sugar Cooperative Case. Funds collected from sugarcane purchase price held not to be trading receipts following Supreme Court precedent in Bazpur Co-op. Sugar Mills Ltd.

5 Jul 2005

The case involves a reference under the Income Tax Act, 1961, by the Revenue against the decision of the Income Tax Appellate Tribunal (ITAT) in favor...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Penalty Case. ITAT's Finding of Reasonable Cause for Non-Payment of Tax Under Section 221(1) of Income Tax Act, 1961, Based on Material Evidence, Not Interfered With.

8 Feb 2005

The Commissioner of Income Tax, Goa, filed two appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appell...

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