Search Results for "revenue income"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "revenue income"

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Supreme Court

Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

11 Apr 1969

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief — Mere Change of Opinion Not Sufficient to Reopen Completed Assessments. The court held that the Assessing Officer must have tangible material to form a reasonable belief of income escapement, and reasons recorded must disclose a live link with the alleged escapement.

10 Oct 2005

The petitioner, M/s German Remedies Ltd. (since amalgamated with Cadila Healthcare Ltd.), challenged two notices dated February 18, 2005 issued under ...

High Court

Bombay High Court Upholds Assessment of Private Specific Trust as Association of Persons, Dismissing Assessee’s Appeal. Interest Disallowance under Section 40(ba) of Income Tax Act, 1961 Affirmed as Finding of Fact Not Perverse, Assessee’s Own Declaration as AOP Held Relevant.

3 Apr 2025

The appeal under Section 260A of the Income Tax Act, 1961 arose from the Assessment Year 1998-1999 concerning the status of the assessee, Mehta Jaisin...

High Court

Bombay High Court Allows Deduction for Bad Debts and Provision for Bad Debts Under Sections 36(1)(vii) and 36(1)(viia) of Income-tax Act, 1961 — Independent Deductions Permitted Without Double Deduction. The Court held that the two deductions are independent and the proviso to Section 36(1)(vii) only limits the deduction under that clause to the extent the bad debt exceeds the credit balance in the provision account made under Section 36(1)(viia).

19 Sep 2024

The case involves two appeals by the assessee, The United Western Bank Ltd. (merged with Industrial Development Bank of India), against the order of t...

High Court

Bombay High Court Allows Tax Appeal in Income Tax Case — CIT(A) Has Power to Adjudicate Fresh Claims Not Raised in Revised Return or During Assessment. The court held that the CIT(A) under sections 246A and 250 of the Income Tax Act, 1961 can entertain fresh claims even if not made in revised return or during assessment, and the ITAT erred in holding otherwise.

5 Feb 2020

The appellant, M/s. Siva Equipment Pvt. Ltd., filed its return for assessment year 2009-2010 declaring nil income. The Assessing Officer (AO) passed a...

High Court

Bombay High Court Quashes Income Tax Notices Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. The court held that once a resolution plan is approved under Section 31 of the IBC, the corporate debtor cannot be pursued for tax liabilities that arose prior to the CIRP, as the plan is binding on all stakeholders including the Income Tax Department.

28 Aug 2024

The petitioners, Uttam Value Steels Ltd. (a company) and its director, challenged multiple notices and communications issued by the Income Tax Departm...

High Court

Bombay High Court Allows Petitions Challenging Provisional Attachment Orders Under Section 110 of Customs Act, 1962 — Lack of Reasonable Belief and Non-Compliance with Procedural Safeguards. Attachment orders set aside as customs authorities failed to demonstrate reasonable belief that goods were liable to confiscation and did not follow mandatory procedure under Section 110(3) requiring notice within six months.

13 Mar 2024

The judgment pertains to three writ petitions filed by Chokshi Arvind Jewellers and Pallav Gold, challenging provisional attachment orders passed by t...

Supreme Court

Supreme Court Upholds High Court Order Quashing State Circulars on Temple Land Records in M.P. Land Revenue Code Dispute. Executive Instructions Found Invalid as They Sought to Override Statutory Bhumiswami Rights of Pujaris Protected Under Sections 57 and 158 of M.P. Land Revenue Code, 1959.

6 Sep 2021

The dispute arose from circulars issued by the State of Madhya Pradesh in 1994 and 2008 directing deletion of Pujari names from revenue records to pre...

Supreme Court

Supreme Court Dismisses Appeal by Landowners, Upholds Tenant Status Based on Oral Evidence Rebutting Revenue Record Presumption. The Court held that the presumption of truth under Section 45 of the Himachal Pradesh Land Revenue Act, 1954 was rebutted by consistent oral testimony of the defendant and witnesses establishing a landlord-tenant relationship through payment of galla batai for over 12 years.

1 Jan 2020

The case involves a dispute between the plaintiffs (original owners of land) and the defendant (Shiv Ram) over the nature of the defendant's possessio...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Investment in Bonds Prior to Sale of Property Does Not Disentitle Deduction Under Section 54EC. The Court held that the assessee had disclosed all material facts and the reopening was based on a change of opinion, thus invalid.

27 Jun 2012

The petitioner, Mrs. Parveen P. Bharucha, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 31.03.2011 i...

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