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High Court

Bombay High Court Allows Revenue Appeal in SAP System Royalty Case — Payments for Use of Computer Software Constitute Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. The court held that payments for use of SAP system and related services are taxable as royalty and fees for technical services, reversing the ITAT order.

21 Jun 2023

The present appeal was filed by the Revenue (Commissioner of Income Tax) challenging an order dated 25th January 2017 passed by the Income Tax Appella...

High Court

Bombay High Court Quashes Assessment Orders for Violation of Natural Justice in Transfer Pricing Adjustment. Failure to Provide TPO's Draft Order and Opportunity of Hearing Renders Proceedings Void Ab Initio Under Sections 144C and 92CA of Income Tax Act, 1961.

12 Sep 2023

The petitioner, Undercarriage and Tractor Parts Pvt. Ltd., filed its return of income for Assessment Year 2015-2016 on 30 September 2015 declaring a l...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Reason to Believe — Deemed Dividend Addition Based on Incorrect Facts and Non-Application of Mind. The court held that the Assessing Officer must apply his own mind to tangible material before issuing a notice under Section 148 of the Income Tax Act, 1961, and that reopening on the same facts without new material amounts to a change of opinion.

17 Feb 2022

The petitioners, Pavan Morarka and Rachna Morarka, were shareholders in Shivum Holdings Pvt. Ltd. (Shivum) and P&A Estate Pvt. Ltd. (P&A). During the ...

Supreme Court

Supreme Court Upholds Reassessment Notice Against NDTV in Income Tax Case Due to Failure to Disclose Material Facts. The Court held that the revenue had valid reason to believe that income had escaped assessment based on findings of sham transactions with subsidiaries under Section 147 of the Income Tax Act, 1961.

3 Apr 2020

The appellant, New Delhi Television Limited (NDTV), an Indian company, filed a return for assessment year 2008-09 declaring a loss. The return was pro...

High Court

High Court of Karnataka Hears Revenue's Appeal Against Income Tax Appellate Tribunal Order Deleting Transfer Pricing and Bogus Expense Additions for Assessment Year 2009-10. The Appeal Involves Interpretation of Associated Enterprise Under Section 92A and Right of Cross-Examination When Additions Are Based on Third-Party Statements.

17 Mar 2023

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 before the High Court of Karnataka, Dharwad Bench, challenging the order da...

High Court

Bombay High Court Allows Set-Off Under Rule 41D for Export Sales of Exempted Pens. The court held that exemption notifications under Section 41 of the Bombay Sales Tax Act, 1959 do not bar the claim for set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 for export sales of fountain pens and ball pens.

14 Oct 2014

The case involves two sales tax references (No.12 and 13 of 2006) filed by M/s. Anand International, a partnership concern manufacturing, selling, and...

High Court

Bombay High Court Dismisses Writ Petition and Tax Appeals in Income Tax Reassessment and Expenditure Disallowance Cases. Reassessment notices under Section 147 of the Income Tax Act, 1961 were valid, and expenditure on renovation and interest on borrowed capital for acquiring a capital asset were not allowable deductions.

30 Nov -0001

The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...

High Court

High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

25 Sep 2018

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

High Court

Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

19 Oct 2015

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

High Court

High Court of Karnataka Adjudicates Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961. Petition Contended That Reopening Was Barred by Limitation and Without Jurisdiction; Court Examined the First Proviso to Section 147 and the Requirement of Full Disclosure.

19 Sep 2025

The petitioner, a company engaged in software development and providing services to foreign clients, challenged the reopening of its assessment for th...

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