Search Results for "Section 14A appeal"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A Not Applicable When No Exempt Income Earned. The court held that Section 14A of the Income Tax Act, 1961 cannot be invoked to disallow expenditure where the assessee has not earned any exempt income during the relevant assessment year.

3 Apr 2024

The case pertains to an appeal filed by the Principal Commissioner of Income Tax-2, Mumbai, under Section 260A of the Income Tax Act, 1961, against an...

High Court

Bombay High Court Allows Assessee's Appeal in Income Tax Case on Interest Deduction Under Section 36(1)(iii) — Section 14A Not Applicable When No Exempt Income Earned. Interest on Borrowed Capital Invested in Shares of Own Companies Held Allowable as Business Expenditure.

1 Mar 2024

The appellant, Mahesh K. Mehta, a chartered accountant turned stock broker, acquired membership of the Bombay Stock Exchange in 1987 and the National ...

High Court

Bombay High Court Examines Maintainability of Appeal Filed Beyond 90 Days Under NIA Act; Condonation of Delay at Issue. Application for Condonation of 838 Days Delay in Appeal Against Rejection of Bail Under Unlawful Activities Prevention Act Opposed by NIA Citing Outer Limit in Section 21(5) Second Proviso.

14 Sep 2023

The matter concerned an interim application seeking condonation of 838 days delay in filing an appeal under Section 21 of the National Investigation A...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 14A Disallowance Case — Upholds ITAT's Finding of No Satisfaction Recorded by AO. The Court held that the Assessing Officer must record satisfaction regarding the correctness of the assessee's claim before invoking Rule 8D for disallowance under Section 14A of the Income Tax Act, 1961.

20 Feb 2023

The appeal was filed by the Revenue (Pr. Commissioner of Income Tax-14) against the order of the Income Tax Appellate Tribunal (ITAT) dated 5th April ...

High Court

High Court of Karnataka Examines Interplay Between Sections 14A of Karnataka Town and Country Planning Act, 1961 and Section 109 of Karnataka Land Reforms Act, 1961 in Layout Approval Dispute

25 Nov 2021

This matter concerns a writ petition filed by a House Building Co-operative Society against the Mandya Urban Development Authority (MUDA) and the Stat...

Supreme Court

Supreme Court Allows Assessee Banks in Income Tax Act Section 14A Dispute Over Disallowance of Interest Expenditure. Court held that when assessee banks have sufficient interest-free own funds exceeding investments in tax-free bonds and shares, no proportionate disallowance of interest under Section 14A is permissible, as investments are presumed to be made from interest-free funds.

9 Sep 2021

The Supreme Court of India addressed a batch of civil appeals concerning the interpretation of Section 14A of the Income Tax Act, 1961, in the context...

High Court

High Court of Karnataka Hears Writ Petition Against Tribunal Order Upholding Withholding of Pension. Challenge centres on validity of departmental enquiry initiated post-retirement under Rule 14A of Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957.

28 Feb 2020

The writ petition under Articles 226 and 227 of the Constitution was filed by a retired Revenue Inspector challenging the order of the Karnataka State...

High Court

High Court Allows Appeal of Regional Rural Bank in Income Tax Dispute — Expenditure on Raising Capital Held Allowable Under Section 36(1)(viii) of Income Tax Act, 1961. Expenditure incurred for raising capital by a regional rural bank is not capital expenditure but revenue expenditure allowable under Section 36(1)(viii) of the Income Tax Act, 1961.

28 May 2018

The appellant, M/s Pragathi Krishna Gramin Bank, a regional rural bank, filed appeals under Section 260A of the Income Tax Act, 1961 against the order...

High Court

Bombay High Court Quashes Tribunal Order for Ignoring Binding Precedent in Section 14A Disallowance Case. Tribunal's refusal to follow earlier decision of the same court on identical issue held to be a jurisdictional error warranting interference under Article 226.

25 Feb 2016

The petitioner, HDFC Bank Ltd., filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 23 September ...

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