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
Commissioner of Income Tax–XVII v. Gulf Air Company | Delhi High Court on TDS Liability under Section 194-I for Hotel Accommodation and Airport Navigation Charges
Facts of the CaseThe assessee, Gulf Air Company, a non-resident
airline operating flights between Bahrain and India, filed its return for
Assessment Year 2001-02. During assessment proceedings, the Assessing Officer
(...
Commissioner of Income Tax vs. M/s. H.B. Stock Holdings Limited – Under Section 260A and Section 36(1)(iii) of the Income Tax Act, 1961
Facts
of the CaseThe Revenue filed an appeal against
the order of the Income Tax Appellate Tribunal (ITAT), which had ruled in favor
of the assessee, M/s. H.B. Stock Holdings Limited. The Assessing Officer (AO)
had m...
Commissioner of Income Tax-VI, New Delhi vs The Motor & General Finance Ltd. & Connected Appeals | Whether Interest on Refund Already Paid Entitles Assessee to Interest on Interest under Sections 240, 243 & 244A of the Income-tax Act, 1961
Facts of the CaseThe appeals before the Delhi High Court were filed
by various assessees including The Motor & General Finance Ltd., MGF India
Ltd., Goodwill (India) Ltd., and MGM (India) Ltd. The common issue invo...
Commissioner of Income Tax vs. [Assessee] | Section 80HHC Deduction: Manufacturing Jewellery via Job Work Under Direction and Control Constitutes 'Manufacturer'
Facts
of the CaseThe appellant (Revenue) challenged
the concurrent findings of the lower tax authorities regarding the eligibility
of the assessee for export benefits. The assessee was engaged in the export of
gold j...
The Motor & General Finance Ltd. & Ors. vs Commissioner of Income Tax-VI, New Delhi | Whether Interest on Interest is Payable on Income Tax Refund under Section 244A of the Income-tax Act, 1961 – Delhi High Court
Facts of
the Case
The assessees had paid taxes through advance tax, TDS and other tax
payments.
Subsequent assessments resulted in tax demands due to additions and
disallowances made by the Assessing Off...
The Motor & General Finance Ltd. & Ors. vs Commissioner of Income Tax-VI, New Delhi – Whether Assessee is Entitled to Interest on Interest on Income Tax Refunds When Statutory Interest Has Already Been Paid under Section 154 of Income Tax Act, 1961| Delhi High Court
FACTS OF THE CASE1.
The
appeals were filed by several assessees including The Motor & General
Finance Ltd., MGF India Ltd., Goodwill (India) Ltd., and MGM (India) Ltd.
against orders...
Commissioner of Income Tax vs Assessee (Following CIT v. Dabur India Ltd.) – Delhi High Court Dismisses Revenue Appeals on Covered Issue | ITA No. 97/2008, 98/2008 & 175/2008
Facts of the CaseThe Revenue preferred appeals before the Delhi High
Court challenging the order passed in favour of the assessee. During the
hearing, it was brought to the notice of the Court that the controversy rais...
Commissioner of Income Tax, Delhi-II v. Leo Financial Services Ltd. (2009) 2009:DHC:7190-DB | Section 37 of the Income-tax Act, 1961 – Disallowance of Expenditure Attributable to Dividend Income – Whether Allocation of Expenses is a Question of Fact
Facts of the
Case
The assessee filed its return of income for Assessment Year
2001-02.
The Assessing Officer disallowed proportionate expenditure
allegedly incurred for earning dividend income which was ...
Commissioner of Income Tax vs Assessee (ITA Nos. 867, 878, 879 & 880 of 2007) – Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect Under CBDT Circular No. 5/2008
Facts of the
Case
Multiple appeals bearing ITA Nos. 867, 878, 879 and 880 of 2007
were filed before the Delhi High Court.
The Revenue sought adjudication of the issues involved in the
respective appeals....
Principal Commissioner of Income Tax / Commissioner of Income Tax vs Income Tax Appellate Tribunal & Assessee – Revenue Appeal Held Not Maintainable After Declaring Its Own Appeal Infructuous under Section 143(3) of Income Tax Act, 1961 | Delhi High Court
Facts of the
Case
An assessment was originally framed under Section 143(3) of the
Income-tax Act, 1961.
The Revenue challenged the order of the CIT(A).
During the pendency of the proceedings, a search operat...