Search Results for "Section 35D"

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Search Results for "Section 35D"

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High Court

Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

12 Mar 2015

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

Supreme Court

Supreme Court Remands Revenue's Appeal in Income Tax Deduction Dispute for Failure to Frame Substantial Question of Law. High Court's Dismissal Set Aside as It Did Not Decide Applicability of Section 35D of the Income Tax Act, 1961 to a Bank Claiming Status as Industrial Undertaking.

15 Mar 2019

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax-8 against the judgment of the Bombay High Court dated 01.08.201...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case — Penalty Deletion Upheld for Bonafide Claims. Claims for deduction under Section 35D and diminution in value of shares were bonafide and not concealment, following CIT vs. Reliance Petroproducts Pvt. Ltd.

14 Aug 2012

The case involves an appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appel...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

1 Jan 2022

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

High Court

Bombay High Court Dismisses Revenue Appeal in Raymond Ltd. Tax Case — Multiple Disallowances Deleted by ITAT Upheld. Pre-operative expenses, technical know-how payments, debenture issue costs, and lease rent deductions allowed as revenue expenditure under Income Tax Act, 1961.

21 Mar 2012

The Commissioner of Income Tax-2, Mumbai (Revenue) appealed against the decision of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for A...

High Court

Bombay High Court Quashes Stay Order in Income Tax Dispute — Directs Fresh Consideration of Stay Application on Merits. Revenue directed to pass a reasoned order on the stay application after hearing the assessee, considering the strong prima facie case and financial hardship.

4 Apr 2013

The petitioner, HDFC Bank Limited, challenged an order dated 18 March 2013 passed by the Assistant Commissioner of Income Tax - 2(3), Mumbai, which di...

High Court

High Court of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent.

7 Jan 2026

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the...

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