CUSTOMS APPEAL NO. 100 OF 2012
29 Jan 2016...
Search Results for "assessee company"
1462 result(s) found
Found 1462 result(s)
Supreme Court
Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.
29 Apr 2020The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...
- 329
High Court
Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Fresh Tangible Material to Justify Reopening Beyond Four Years. The court held that the Assessing Officer must have reason to believe that income escaped assessment based on tangible material, and mere change of opinion does not justify reopening.
11 Mar 2024The petitioner, BIC Cello (India) Private Limited, filed a writ petition challenging the reopening of its income tax assessment for Assessment Year 20...
- 59
High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Classification Dispute. Rental Income from Property Held as Stock-in-Trade is Business Income, Not Income from House Property Under Section 22 of Income Tax Act, 1961.
21 Aug 2012The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which held that the rent a...
- 79
High Court
Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.
24 Aug 2021The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...
- 51
High Court
Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.
8 Apr 2010The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...
- 152
High Court
High Court of Bombay at Goa Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts. The court held that the Assessing Officer cannot reopen assessment on the same material already examined during scrutiny, as it amounts to a change of opinion.
6 Mar 2018The petitioner, Dempo Brothers Private Limited, a company incorporated under the Companies Act, filed its return of income for Assessment Year 2010-11...
- 103
High Court
Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Share Premium Valuation Dispute Not a Failure to Disclose Material Facts.
10 Feb 2023The petitioner, The Suminter Organic and Fair Trade Cotton Ginning Mill Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, ...
- 88
High Court
Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material — Reopening Based on Investigation Report Already Considered During Scrutiny Assessment is Invalid Under Section 147/148 of Income Tax Act, 1961.
15 Feb 2023The petitioner, D.K. Realty India Private Limited, challenged a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seekin...
- 160
High Court
Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.
5 Apr 2022The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...
- 117
