Facts of the CaseThe respondent-assessee filed its original return of income
claiming a deduction under Section 80HHC of the Income Tax Act, 1961. This
claim was supported by a formal report issued by a Chartered Accou...
Facts of the CaseFor Assessment Year 2001-02, the respondent-assessee filed its
return declaring a loss. The return included a claim relating to loss arising
from the sale of shares.The Assessing Officer disallowed the...
Facts
of the Case
The assessee, M/S
NHK Japan Broadcasting Corp., did not deduct tax at source (TDS) under Section
192 of the Income-tax Act, 1961, on the retention money paid outside India to
Japanese expatriates...
Facts of the Case
For
the Assessment Year 1998-99, the appellant-assessee (Sh. Sanjeev Malhotra)
filed an income tax return declaring an income of ₹11,56,780/- after
claiming a substantial deduction...
Facts of the CaseM/s TEI Quebecor Printing Ltd., a joint venture
company, employed Mr. Lester Garnett, a Canadian national, on a fixed
remuneration package that included rent-free accommodation, a car with driver...
Facts of the
CaseThe Revenue
(Commissioner of Income Tax, Delhi) filed an appeal against the order of the
Income Tax Appellate Tribunal (ITAT) concerning the assessee, M/s Chitra Utsav
Video P. Ltd. The ITAT had dele...
Facts of the CaseThe respondent-assessee, a charitable society/trust,
accumulated a portion of its income for six specified charitable objects out of
a total of twenty-two charitable objects contained in its memorandum...
Facts of the CaseThe Revenue filed an appeal (ITA 1060/2005) against the order
of the Income Tax Appellate Tribunal (ITAT) before the High Court of Delhi. The
ITAT had deleted the penalty imposed on the assessee, M/s S...
Facts of the Case
The
revenue filed an appeal (ITA 1112/2005) before the High Court of Delhi
against the order of the Income Tax Appellate Tribunal (ITAT).
The
ITAT had deleted the penalty imposed o...
Facts of the CaseThe assessee-company had not carried on any business activity
during the relevant assessment year. However, it had parked its surplus funds
with various companies and earned interest income therefrom.T...