Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Appellant Vs. Respondent | Dismissal of Appeals as Academic Following Revenue's Appeal Dismissal | Delhi High Court Judgment [2009:DHC:9840-DB]
Facts of the Case
Filing
of Multiple Appeals: The appellant filed a series of Income
Tax Appeals before the Delhi High Court, specifically ITA Nos. 1048/2008,
1049/2008, 1050/2008, 1051/2008, 1052/200...
Commissioner of Income Tax vs. Allied Strips Limited (Delhi High Court) – MAT Credit under Section 115JAA to be Set Off Before Levy of Interest under Sections 234B and 234C
Facts of the Case
The
appeals involved a common issue arising in several matters, including ITA
No. 791/2007 concerning Allied Strips Limited.
The
dispute related to assessment years preceding the a...
A. B. Hotels Limited vs Commissioner of Income Tax – Delhi High Court | Interpretation of Section 201(1) & 201(1A) of Income Tax Act, 1961 | Scope of TDS Default and Interest Liability – ITA No. 480/2008
FACTS OF THE CASEThe present batch of eight appeals arose from a
common order of the Income Tax Appellate Tribunal dated 15.06.2007. The dispute
related to assessment years 1994–95 to 2001–02.The Revenue filed a mi...
J.P. Gupta vs Commissioner of Income Tax (Delhi High Court) – Whether Licence Fee for Use of Railway Land is Accrued Liability or Contingent Liability; Non-Consideration of Prior Tribunal Decision – Matter Remanded
FACTS OF THE CASE
The assessee, J.P. Gupta, filed multiple Income Tax Appeals
challenging the order of the Income Tax Appellate Tribunal (ITAT).
The dispute related to licence fee payable to Railways for use
...
J.P. Gupta vs Commissioner of Income Tax (Delhi High Court, Judgment dated 11.12.2008) – Whether Railway Licence Fee is an Accrued Liability or Contingent Liability under Income Tax Law (ITA Nos. 1349/08 to 1354/08)
Facts of the
Case
Multiple Income Tax Appeals (ITA Nos. 1349/08 to 1354/08) were
filed by the assessee J. P. Gupta against the order dated
22.07.2008 passed by the Income Tax Appellate Tribunal (ITAT).
...
J.P. Gupta vs Commissioner of Income Tax – Whether Licence Fee Payable to Railways for Use of Land as Depot Constitutes Accrued Liability or Contingent Liability under Income Tax Law; Non-Consideration of Earlier Tribunal Decision – Remand Ordered by Delhi High Court
Facts of the CaseThe present batch of appeals arose from a common
order passed by the Income Tax Appellate Tribunal concerning the tax treatment
of licence fee payable to the Railways for use of land as a depot.T...
J. P. Gupta vs Commissioner of Income Tax, Delhi High Court (2008) – Allowability of Licence Fee as Accrued Liability vs Contingent Liability under Income Tax Act, 1961
Facts of the
CaseThe assessee, J. P. Gupta, filed multiple income
tax appeals challenging the order of the Income Tax Appellate Tribunal. The
dispute centered on whether licence fee payable to the Railways for use of
...
J. P. Gupta vs Commissioner of Income Tax, Delhi High Court (2008) — Whether Licence Fee to Railways for Depot Use is an Accrued Liability or Contingent Liability; Remand to Tribunal for Reconsideration in Light of Earlier ITAT Decision
Facts of the
CaseThe assessee, J. P. Gupta, filed multiple Income
Tax Appeals challenging the order of the Income Tax Appellate Tribunal (ITAT)
dated 22.07.2008.The core dispute related to licence fee payable
t...
J. P. Gupta vs Commissioner of Income Tax (Delhi High Court, ITA Nos. 1349–1354/2008, Judgment dated 11.12.2008) – Income Tax Act | Accrued Liability vs Contingent Liability – Allowability of Licence Fee as Business Expenditure under Income Tax Law
Facts of the
Case
The appellant, J. P. Gupta, filed multiple income tax
appeals against a common order of the Income Tax Appellate Tribunal dated
22.07.2008.
The core dispute involved licence fee payabl...
Ranbaxy Laboratories Ltd. vs Commissioner of Income Tax, New Delhi – Deduction under Section 80IA of Income Tax Act on Duty Drawback & Profit on Sale of REP Licences | Delhi High Court Judgment (2008)
FACTS OF THE
CASE
The appellant, Ranbaxy Laboratories Ltd., claimed deduction under
Section 80IA on income arising from:
Duty drawback
Profit from sale of REP licences
The Income Tax Appellate T...