Search Results for "CBDT Circular"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "CBDT Circular"

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High Court

Bombay High Court Quashes CBDT Action Plan Points System for Tax Recovery as Arbitrary and Unconstitutional. The court struck down the system of awarding points to Income Tax Officers for achieving tax recovery targets, holding it ultra vires the Income Tax Act, 1961 and violative of Article 14 of the Constitution.

11 Apr 2019

The Bombay High Court, in a judgment dated 11th April 2019, dealt with two petitions challenging a portion of the Central Action Plan for the financia...

High Court

High Court of Karnataka Allows Revenue's Appeal in Income Tax Reopening Case — CBDT's Rejection of Assessee's Objection Upheld. The Court held that the Assessing Officer's satisfaction based on tangible material is sufficient for reopening under Section 148 of the Income Tax Act, 1961, and the Single Judge erred in quashing the reopening notice.

2 Jul 2021

The present writ appeal arises out of an order dated 6.1.2020 passed by the learned Single Judge in W.P.No.18419/2018 (Vasudev Adigas Fast Foods Pvt.L...

High Court

Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Refund Claim. CBDT's Rejection of Condonation Application Set Aside as Reasons for Delay Were Genuine and Not Habitual.

3 Dec 2014

The petitioner, Artist Tree Pvt. Ltd., engaged in dealing in artifacts and finances, filed a return of income for Assessment Year 1997-1998 on 14 Sept...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission's Jurisdiction in Income Tax Case — Settlement Application Valid Despite Expiry of Section 143(2) Notice Period. The term 'pending assessment' includes cases where return is filed and time for completion of assessment has not expired, even if no notice under Section 143(2) was issued.

30 Aug 2013

The Commissioner of Income Tax filed a writ petition under Article 226 of the Constitution challenging an order dated 31 December 2012 passed by the I...

Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

22 Feb 2022

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

29 Jan 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

High Court

Bombay High Court Allows Writ Petition Challenging Classification of Plant Growth Promoters as Excisable Goods Under Central Excise Tariff Act, 1985. Products Containing NPK as Essential Constituent Classified as 'Other Fertilizers' Under Note 6 Chapter 3105, Attracting 1% Duty.

29 Aug 2018

The petitioners, Dharti Agro Chemicals Pvt. Ltd. and its director, challenged an order dated 8 March 2017 passed by the Commissioner of Central Excise...

Supreme Court

Supreme Court Allows Promotee Appeal in Seniority Dispute with Direct Recruits in Income Tax Department — Direct Recruits Not Entitled to Seniority from Vacancy Year When Recruitment Process Not Initiated in That Year.

1 Jan 2022

The Supreme Court allowed the appeal filed by promotees (appellants) against the judgment of the Gujarat High Court which had quashed the seniority li...

Supreme Court

Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

10 Mar 2022

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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