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1,252 orders · Page 5 of 26
The tribunal held that inputs used for the operation and maintenance of an SEZ unit are eligible for refund, not just those used in manufacturing. The definition of 'inputs' in the Act has a wider meaning, encompassing any use in business.
The High Court held that writ jurisdiction is not available against the ITAT's order dismissing a miscellaneous petition as time-barred. The assessee should have filed an appeal under Section 260A if dissatisfied with the original appeal order.
The High Court held that a writ petition was not the appropriate remedy for interlocutory orders. However, considering the peculiar circumstances, it directed the petitioner to deposit Rs. 10 lakhs and allowed them to move the Appellate Authority for early hearing.
The High Court granted the Revenue's request to withdraw the appeal. The Court noted the submission made by the learned counsel for the appellants (Revenue) that in view of Circular No. 3/2018, which specifies the monetary limits for filing appeals by the Income Tax Department, the present appeal was not maintainable before the High Court. Consequently, the Revenue sought permission to withdraw the appeal. The High Court allowed this request and dismissed the appeal as withdrawn. No decision was made on the merits of the case.
The High Court held that the petitioner should approach the criminal court for permission to travel abroad, as per the Ministry of External Affairs notification. The show-cause notice need not be quashed, and the passport authority should consider the matter after the court's decision.
The High Court found no error in the discretion exercised by the learned Single Judge in passing the interim order. Therefore, the appeal against the interim order was dismissed.
The High Court held that the petitioner's contentions regarding calculation errors and misinterpretation of documents required detailed trial for appreciation. It found sufficient material to proceed with the trial and dismissed the writ petition.
The Court noted that the petitioners had already received their original documents from the 4th respondent. Therefore, the purpose of the writ petitions was no longer valid.
The High Court upheld the CAT's order, stating that the UPSC could not deny the legitimate expectation of eligible candidates due to delays caused by judicial proceedings. The court emphasized that no one should suffer due to the fault of the court or procedural delays.
The High Court granted permission to the Revenue to withdraw the appeal. The Court observed that the Revenue's counsel frankly submitted that in view of Circular No.3/2018 dated 11.07.2018, concerning the monetary limit for filing appeals by the Income Tax Department before the Income-Tax Appellate Tribunal and the High Court, the appeal was not maintainable. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the original ITAT order. The operative direction was to dismiss the appeal as withdrawn.
The High Court directed the respondent authority to consider the petitioner's renewal application and pass appropriate orders within eight weeks. The court emphasized the statutory obligation to process such applications in a timely manner.
The High Court of Karnataka, Dharwad Bench, considered a memo filed by the counsel for the petitioner stating an intention to withdraw the writ petition. In view of this memo and the submission made, the Court dismissed the petition. The Court found no further orders required regarding pending interlocutory applications. The specific grounds for the initial challenge to the Section 147 proceedings were not adjudicated upon due to the withdrawal. Therefore, there is no finding on the merits of the case or a ratio decidendi that can be cited for future cases based on the substantive issues of the assessment.
The High Court did not delve into the merits of the case or the validity of the Section 147 proceedings. Instead, the Court noted that the counsel for the petitioner had filed a memo expressing the intention to withdraw the petition. Based on this memo and the submission made by the petitioner's counsel, the Court ordered the dismissal of the writ petition. No finding was made on the substantive issues related to the reassessment proceedings. The operative direction was the dismissal of the petition.
The High Court held that the construction of a document during a civil trial is within the jurisdiction of the trial court and does not constitute a jurisdictional error. The court found no grounds to interfere with the trial court's order regarding the admissibility of the partition deed.
The High Court did not decide on the merits of the reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961. Instead, the counsel for the petitioner filed a memo stating their intention to withdraw the writ petition. In view of this submission, the High Court dismissed the petition. No finding was reached regarding the validity of the Section 147 proceedings or any specific arguments presented by either side. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided, as the petition was disposed of on a procedural ground.
The High Court held that the Single Judge was correct in dismissing the writ petition as not maintainable because an appeal under Section 49(c) of the Karnataka Land Revenue Act, 1964, was available. The Court reiterated the principle that writ petitions should not be entertained when an efficacious alternative remedy exists, citing Supreme Court judgments.
The tribunal held that the Regional Commissioner's order was not a speaking order, lacking reasons and thus violating principles of natural justice. The court set aside the Single Judge's order and remitted the matter for fresh consideration.
The appellants' counsel filed a memo seeking withdrawal of the appeal. The respondent had no objections to the withdrawal. Consequently, the High Court dismissed the writ appeal as not pressed.
The High Court held that appeals under Section 260-A of the Income Tax Act are not maintainable unless ex-facie perversity in the ITAT's findings is established. Mere dissatisfaction with factual findings of the Tribunal is insufficient.
The High Court held that appeals under Section 260-A of the Income Tax Act are not maintainable if they do not raise substantial questions of law. Issues concerning the selection of comparables for transfer pricing do not typically constitute substantial questions of law.
The High Court held that appeals concerning the selection of comparables in transfer pricing cases do not raise substantial questions of law. Mere dissatisfaction with the Tribunal's findings of fact is insufficient to invoke Section 260-A.
The tribunal held that payments made pending adjudication, including those under an Amnesty Scheme, should be treated as 'colourless deposits'. These deposits should be appropriated first towards tax arrears, then towards interest and penalty, to give effect to the object of the Amnesty Scheme and avoid absurdity.
The High Court held that appeals concerning the selection of comparables do not raise substantial questions of law. Therefore, the appeal filed by the Revenue was dismissed.
The High Court held that a change in a company's name does not create a new entity, and a suit filed in the old name is a case of misdescription, not a suit by a non-existent person. The court found no reason to interfere with the trial court's decision regarding the rent arrears and interest.
The High Court held that appeals under Section 260-A of the Income Tax Act are not maintainable if they merely question the selection of comparables, as this does not raise a substantial question of law. The Court dismissed the appeal filed by the Revenue.
The High Court held that appeals under Section 260-A are not maintainable unless an ex-facie perversity in the ITAT's findings is established. Disputes regarding the selection of comparables do not give rise to substantial questions of law.
The High Court held that expenses excluded from export turnover must also be excluded from total turnover for Section 10A computation. This is to ensure a logical and workable formula reflecting profit from export business.
The tribunal held that payments made pending adjudication, including those under an Amnesty Scheme, should be treated as 'colourless deposits'. These deposits should be appropriated first towards tax arrears, then towards interest and penalty, to give effect to the object of the Amnesty Scheme and avoid absurdity.
The High Court held that expenses excluded from export turnover must also be excluded from total turnover to avoid an illogical result. The Supreme Court's decision in HCL Technologies Ltd. was also cited as covering the issue.
The High Court held that appeals under Section 260-A are not maintainable unless an ex-facie perversity in the ITAT's findings is established. The court found no substantial question of law arose in this case.
The High Court held that the appeal filed by the Revenue did not raise any substantial question of law. Following its previous judgment, the court found that mere dissatisfaction with the factual findings of the ITAT was not sufficient to invoke Section 260-A.
The High Court held that no substantial question of law arises in this appeal, following its previous judgment in a similar case. Therefore, the appeal filed by the Revenue was dismissed.
The High Court held that the issue was covered by the Supreme Court's decision in HCL Technologies Ltd. The court found that expenses excluded from export turnover must also be excluded from total turnover to avoid an illogical and unjust result, aligning with legislative intent.
The High Court held that appeals concerning the selection of comparable companies in transfer pricing do not raise substantial questions of law. Therefore, the appeal filed by the Revenue was dismissed.
The High Court held that appeals under Section 260-A of the Income Tax Act are not maintainable unless ex-facie perversity in the ITAT's findings is established. Issues regarding the selection of comparables do not raise substantial questions of law.
The Tribunal's order was found to be cryptic as it failed to record specific findings on whether the assessee fulfilled the conditions of the Industrial Park Scheme, 2002. The matter was therefore remitted back to the Tribunal for a fresh decision.
The High Court held that the provisions relating to set-off of losses and carry forward of deficits are applicable to charitable trusts. The court relied on its previous judgments which affirmed that income of trusts should be computed on commercial principles, allowing for such adjustments.
The High Court held that the 28 acres of land constituted 'assets' for wealth tax purposes, as they belonged to the assessees on the valuation dates. Protective assessments were also deemed valid, allowing the Assessing Authority to proceed with substantive assessments.
The High Court held that depreciation on assets, even if their entire cost was claimed as application of income, is allowable. This is based on established High Court and Supreme Court precedents which allow depreciation on commercial principles for charitable trusts.
The High Court held that appeals under Section 260-A do not lie for disputes regarding the selection of comparables unless there is ex-facie perversity. Mere dissatisfaction with the Tribunal's findings of fact is insufficient.
The tribunal found the mini bus driver negligent and awarded compensation. The High Court modified the compensation amount after recalculating income, future prospects, and deducting taxes.
The High Court held that the 28 acres of land constituted 'assets' for wealth tax purposes, as they belonged to the assessees on the valuation dates. Protective assessments were also deemed valid, allowing the Assessing Authority to proceed with substantive assessments.
The High Court held that depreciation is allowable on assets even if their cost was claimed as an application of income. This is based on established High Court and Supreme Court precedents which allow for computation of income on commercial principles for charitable trusts.
The High Court held that depreciation is allowable on assets even if their cost was claimed as application of income, based on commercial principles. It also affirmed the carry forward of losses for set-off against current year income.
The High Court found the issue of reopening the assessment to be academic as the revenue had not appealed the tribunal's order granting relief. Therefore, the appeal was dismissed.
The High Court held that no substantial question of law arose for consideration, as the issues were covered by previous judgments of the Court. These judgments affirmed the allowability of depreciation and carry forward of deficits for charitable trusts based on commercial principles.
The High Court held that the defendant's partial payment and admission of expenditure in income tax returns proved the transaction. The court found no illegality in the trial court's decree.
The High Court held that the 28 acres of land constituted 'assets' for wealth tax purposes, as they belonged to the assessees on the valuation dates. Protective assessments were also deemed valid, allowing the Assessing Authority to proceed with substantive assessments.
The High Court held that appeals under Section 260-A of the IT Act are not maintainable if there is no ex-facie perversity in the ITAT's findings. Disputes regarding the selection of comparables do not raise substantial questions of law.
The High Court held that appeals concerning the selection of comparables and the application of RPT filters do not give rise to substantial questions of law. Therefore, the appeal filed by the Revenue was dismissed.