WRIT PETITION NO. 17 OF 2004
9 Aug 2010The judgment pertains to four writ petitions filed by international airlines—Malaysian Airlines, Saudi Arabian Airlines, North West Airlines, and Ke...
Search Results for "Foreign Travel Tax"
115 result(s) found
Found 115 result(s)
High Court
Bombay High Court Allows Deduction for Spouse's Foreign Travel Expenses Accompanying Director on Business Trip. The court held that the Tribunal was right in allowing the assessee's claim for foreign travel expenses of the spouse of a director under Section 37(1) of the Income Tax Act, 1961, as the expenditure was incurred wholly and exclusively for business purposes.
19 Aug 2005The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, by the Commissioner of Income-tax, Bombay City-I, again...
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High Court
Bombay High Court Rules on Disallowance Under Rule 6D and Allowability of Spouse's Foreign Travel Expenses. Disallowance under Rule 6D of Income-tax Rules, 1962 must be computed on annual per employee basis, not per trip; expenditure on wife's foreign trip allowable if wholly and exclusively for business.
15 Jul 2005The case is an income tax reference under Section 256(1) of the Income-tax Act, 1961, arising from a dispute between the Commissioner of Income-tax, B...
- 166
High Court
Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.
19 Jan 2026The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...
- 76
High Court
Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.
7 Oct 2019The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...
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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 -0001The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...
- 197
High Court
High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.
27 Mar 2026The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...
- 292
High Court
Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Non-Resident Company — Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Based on Mere Change of Opinion is Impermissible; Notice and Order Rejecting Objections Set Aside.
13 Mar 2012The petitioner, Indivest Pte Ltd, a company incorporated in Singapore and wholly owned by the Government of Singapore, filed a writ petition challengi...
- 113
High Court
Bombay High Court Directs Disclosure of Look Out Circulars and Quashes LOC Issued Without Proper Procedure - Right to Travel and Livelihood Protected Under Article 21 of Constitution of India. The Court held that Look Out Circulars cannot be issued without following the Office Memorandum guidelines and must be disclosed to the affected person.
18 Oct 2022The Petitioner, Roshini Kapoor, filed a Criminal Writ Petition before the Bombay High Court seeking disclosure and quashing of Look Out Circulars (LOC...
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