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Search Results for "income tax appellate tribunal"

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High Court

Bombay High Court Allows Revenue's Appeal on Indexation Benefit for Redemption of Non-Cumulative Preference Shares. Redemption of preference shares is a 'transfer' under Section 2(47) of the Income Tax Act, 1961, and indexation benefit under Section 48 is not available as preference shares are in the nature of debt.

27 Apr 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, arose from a decision of the Income Tax Appellate Tribunal dated 19 December...

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 Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reassessment Notice Issued Within Four Years Held Invalid Due to Full Disclosure. Tribunal's Finding of Full and True Disclosure by Assessee During Original Assessment Proceedings Upheld Under Section 148 of Income Tax Act, 1961.

8 Aug 2012

The appeal was filed by the Commissioner of Income Tax-3 (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 22/9/2009 of...

Supreme Court

Supreme Court Reviews Accrual of Income Under Income-tax Act, 1922 for Part B State Assessee. The core legal question is whether profits of a selling agent based in a Part B State accrue in that state or in taxable territory where goods are manufactured and shipped.

10 Sep 1968

The Commissioner of Income-tax, Bangalore appealed against the decision of the High Court in favour of the assessee, Union of Tile Exports, Bangalore....

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — ERAF Receipt Not Income of Assessee. Amount Received from Exchange Risk Administration Fund Treated as Advance/Liability Converted to Equity, Not Taxable Income Under Income Tax Act, 1961.

13 Jul 2015

The Revenue filed two appeals under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) dated ...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Penalty Case — Assessee's Claim of Ignorance of Law Not Sufficient to Delete Penalty Under Section 271(1)(c). Deemed Dividend Addition Under Section 2(22)(e) Upheld; Penalty Restored as Assessee, a Partner in Real Estate Firm and Major Shareholder, Could Not Claim Bona Fide Mistake.

30 Mar 2010

The Revenue appealed against the order of the Income Tax Appellate Tribunal which had deleted a penalty of Rs.10,08,400/- imposed under Section 271(1)...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 32AB Deduction Case. Deduction under Section 32AB of the Income Tax Act, 1961 is to be computed on the profits of each eligible business unit separately without setting off losses from another eligible business unit, where separate accounts are maintained.

25 Oct 2005

The case involves an appeal by the Revenue under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT...

High Court

Bombay High Court Quashes Provisional Attachment and Orders Stay of Recovery in Income Tax Case — Violation of Natural Justice and Non-Compliance with CBDT Circular. The Assessing Officer's failure to record reasons and provide hearing under Section 281B, and ignoring CBDT Circular on stay of demand, led to setting aside of attachment and recovery proceedings.

26 Mar 2019

The Petitioner, Milestone Real Estate Fund, a trust, challenged the provisional attachment order dated 18.12.2018 under Section 281B of the Income Tax...

High Court

Bombay High Court Quashes Sanction and Complaint in Income Tax Prosecution for Non-Application of Mind. Sanctioning Authority Failed to Consider Petitioner's Explanation and Appeal Pendency Under Section 276C(1) of Income Tax Act, 1961.

7 Dec 2021

The petitioner, Nayan Jayantilal Balu, engaged in trading of ferrous and non-ferrous metals, filed his return of income for Assessment Year 2009-10 on...

High Court

Madras High Court Allows Revenue Appeal in Income Tax Registration Case — Assessee Not Entitled to Section 12AA Registration. Activities of Setting Up Effluent Treatment Plants for Leather Industry Constitute General Public Utility, Not Preservation of Environment, and Receipts Exceed Threshold Under Second Proviso to Section 2(15) of Income-Tax Act, 1961.

21 Jan 2026

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.03.2012, which had allowed registration under Section 12AA...

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