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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "super-tax"

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Supreme Court

Supreme Court Allows Union of India’s Application to Record Satisfaction of Decree Under Order 21 Rule 2 CPC in Customs Duty Refund Case — Payment Under Section 46(5A) Income Tax Act Treated as Garnishee Payment and Not Defeated by Technical Objections. Collector of Customs’ Payment on Behalf of Union of India Held to Constitute Payment by Judgment Debtor, and Super-tax is a Species of Income Tax for Notice Purposes.

28 Mar 1969

The dispute arose after the respondent firm, Soorajmull Nagarmull, obtained decrees against the Union of India for refund of excess customs duty levie...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

16 Mar 1959

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...

High Court

Bombay High Court Upholds Revenue's Appeal Partly Allowed by ITAT in Income Tax Penalty Case — Penalty Under Section 221(1) Excludes Interest. The Court held that penalty under Section 221(1) of the Income Tax Act, 1961 is leviable only on the tax amount, not on interest under Sections 234A, 234B, and 234C.

1 Jul 2017

The case involves an appeal by the Revenue (Commissioner of Income Tax-8) against the order of the Income Tax Appellate Tribunal (ITAT) partly allowin...

High Court

Bombay High Court Upholds Tribunal's Restriction on Section 80HHB Deduction and Denial of Deduction for Foreign Tax Paid. The court held that only amounts transferred to Foreign Project Reserve Account during the previous year qualify for deduction under Section 80HHB, and tax paid abroad is not deductible under the Income Tax Act.

20 Dec 2016

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court under Section 256(1) of the Income Tax Act, 19...

High Court

High Court of Bombay at Goa Examines Appeal Against BFAR Ruling on DDT Rate Under India-UK DTAA. Appellant Seeks Restriction of Dividend Distribution Tax to 10% Tax Treaty Rate on Dividends Paid to UK Parent Company.

28 Nov 2025

The appellant, M/s. Colorcon Asia Pvt. Ltd., an Indian company and wholly owned subsidiary of Colorcon Limited, United Kingdom, filed an appeal under ...

High Court

Bombay High Court Quashes Section 179 Order Against Former Director for Tax Dues of Company — No Evidence of Neglect or Misfeasance. Director Who Resigned Before Relevant Assessment Year Cannot Be Held Liable for Company's Tax Default Under Section 179 of Income Tax Act, 1961.

27 Apr 2010

The petitioner, Dinesh T. Tailor, was appointed as an Additional director of Yazad Investment & Finance Private Limited on 2 January 1987. He signed a...

High Court

High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.

16 Jun 2025

The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...

Supreme Court

Supreme Court Dismisses Revenue's Appeal, Upholds Inclusion of Share Premium in Paid-Up Capital for Super-Tax Rebate under Finance Acts. Share Premium Account Maintained as Identifiable Separate Account within Reserves Qualifies for Inclusion under Explanation to Paragraph D of Part II of Finance Acts 1956 and 1957, Not Barred by Companies Act 1956.

14 Feb 1969

The Allahabad Bank Ltd., a public limited company with paid-up share capital of Rs. 30,50,000, had issued shares at a premium before January 1, 1954, ...

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