Facts
of the CaseThe Revenue (Commissioner of Income
Tax) filed an appeal before the High Court of Delhi against an order passed by
the Income Tax Appellate Tribunal (ITAT). The ITAT had previously deleted the
penalt...
Facts of the CaseThe Revenue challenged the order dated 12 June 2003 passed
by the Income Tax Appellate Tribunal relating to Assessment Year 1992-93. The
dispute concerned the assessee’s claim for deduction under Sec...
Facts
of the CaseThe Income Tax Appellate Tribunal
(ITAT) had deleted the penalty imposed under Section 271(1)(c) of the Income
Tax Act, 1961. The basis for this deletion was the assessee's contention that
their tota...
Facts of the CaseThe assessee, M/s Unipatch Rubber Ltd., had paid excise duty
on goods manufactured by it. However, those goods had not been sold during the
relevant previous year and formed part of the closing stock. ...
Facts
of the Case·
The Revenue (Commissioner of Income
Tax) filed an appeal before the High Court of Delhi challenging an order of the
Income Tax Appellate Tribunal (I...
Facts of the Case
The
Assessee's Profile: The appellant, M/s Anand & Anand,
is a leading Indian partnership firm consisting of legal practitioners who
specialize in intellectual property rights, i...
Facts of the Case
Ex-Parte
Disposal: The Income Tax Appellate Tribunal (ITAT)
passed an appellate order against the assessee, Josoka India Ltd., on an ex-parte
basis.
Service
of Notice: The T...
Facts
of the Case·
The revenue filed an appeal, registered
as ITA 333/2005, before the High Court of Delhi against the respondent, Moser
Baer India Ltd.. ·  ...
Facts of the CaseThe assessee was engaged in the business of electronic data
processing, technical analysis of data, and providing computer systems. The
assessee had originally purchased shares of IDM Ltd. as an invest...
Facts of the Case
The
Assessee, M/s Coolage Beverages Ltd., filed its income tax return making
certain claims for deductions/declarations.
The
Assessing Officer (AO) did not agree with the treatmen...