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Supreme Court Dismisses Transfer Petition in Cheque Dishonour Case, Upholds Jurisdiction Under Section 142 of the Negotiable Instruments Act, 1881

Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...

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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Jurisdictional Overreach by ITAT – Income Classification Dispute – Real Income Theory – Remand for Limited Adjudication

ITAT’s Jurisdiction Under Section 254(2) of the Income Tax Act, 1961 – Set Aside for Exceeding Mandate – Remanded for Limited Adjudication The ...

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Bombay High Court Set Aside the Debt Recovery Appellate Tribunal’s (DRAT) Order — Directs DRAT to Decide Appeals on Merits. Revisiting the Scope of Appellate Authority and Jurisdiction — Emphasis on Avoiding Routine Remands — Upholding Judicial Efficiency and Finality of Decisions

The DRAT, as an appellate authority, has the duty to decide all issues based on the material available on record. Routine and unjustified remands del...

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Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...

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Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied

Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...

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Supreme Court Upholds Justice in Real Estate Appeals Delay Case. A decision clarifying procedural justice and addressing delay condonation in real estate appellate cases.

The Supreme Court of India allowed appeals arising from the dismissal of real estate complaints due to procedural delay. It emphasized that the High C...

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Supreme Court Reviews Designation Process for Senior Advocates in Jitender @ Kalla Case. The Court examines the validity and procedure of designating Senior Advocates under Section 16 of the Advocates Act, 1961, and modifies guidelines to ensure uniformity and transparency.

The Supreme Court in this judgment addressed concerns regarding the process of designation of Senior Advocates under Section 16 of the Advocates Act, ...