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 2
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, DELHI-I vs. M/S BHARTI TELETECH LTD. | Depreciation on Intangible Assets under Section 32 of the Income Tax Act, 1961 on Commercial Marketing and Network Rights Case Law
Facts of the Case
On
September 29, 2000, the assessee, M/s Bharti Teletech Ltd., acquired the
shares of M/s Siemens Telecom Ltd. (STL).
The
total consideration paid by the assessee included a speci...
Commissioner of Income Tax vs. Gulshan Kumar: Adjudication on Deductions under Sections 80HH and 80I of the Income Tax Act, 1961
Facts of the CaseThe Revenue (Commissioner of Income Tax) preferred a batch of
statutory income tax appeals—specifically ITA No. 543/2010, ITA No. 1089/2010,
ITA No. 1091/2010, and ITA No. 1098/2010—before the High...
HCL Technologies v. Assistant Commissioner of Income Tax: Estoppel on Statutory Deductions Under Section 10A
Facts of the Case
The
appellant, HCL Technologies, is a public limited company providing
software development services through its undertakings located in Software
Technology Parks (STP) in NOIDA and ...
Delhi HC on Section 68: CIT vs. Arvind Khanna | Proving Identity vs. Independent Creditworthiness of Donor in High-Value Gifts
Facts of the Case
The
respondents/assessees (Arvind Khanna, Navin Khanna, Aditya Khanna, and
Vinita Singh) received various monetary remittances across separate
Assessment Years (AY) from their father...
Commissioner of Income Tax-(Central)-I v. Vinita Singh & Connected Appeals (Under Section 260A of the Income Tax Act, 1961)
Commissioner of Income Tax-(Central)-I v. Vinita
Singh & Connected Appeals (Under Section 260A of the Income Tax Act, 1961) Facts of the Case
The
Commissioner of Income Tax-(Central)-I preferred a series of ...
Commissioner of Income Tax (Central)–III vs Mohan Meakins Ltd. & Connected Matters – Delhi High Court on Scope of Assessment under Section 153A of the Income Tax Act in Absence of Incriminating Material
Facts of the CaseThe Revenue initiated search
proceedings against the concerned entities and subsequently framed assessments
under Section 153A of the Income Tax Act. Various additions were made by the
Assessing Offic...
Judiciary Analysis: Appeals Under Section 260A of the Income Tax Act, 1961 in Commissioner of Income Tax-(Central)-I vs. Vinita Singh & Others
Facts of the CaseThe Income Tax Appeals (ITA Nos. 181/2015, 182/2015, 183/2015,
184/2015, 186/2015, 187/2015, and 188/2015) along with connection applications
were preferred by the Appellant, Commissioner of Income Tax...
Director of Income Tax (International Taxation) vs GE Engine Services Distribution LLC – Delhi High Court on Offshore Supply, Permanent Establishment & Taxability under Section 9(1)(i) read with India-USA DTAA | ITA 366/2014
Facts of the CaseThe dispute arose in relation to the taxability of income
earned by GE group foreign entities, including GE Engine Services Distribution
LLC, from offshore supply and related activities connected with ...
Director of Income Tax (International Taxation) vs. GE Group Entities | Delhi High Court | Sections 9(1)(vii), 44BB & DTAA | Taxability of Offshore Services and Equipment Supply
Facts of the CaseThe appeals were filed by the Revenue against multiple GE group
entities including GE Packaged Power Inc., GE Jenbacher GmbH & Co. OHG, GE
Nuovo Pignone S.P.A., GE Engine Services Distributio...
Commissioner of Income Tax (Central)–I & Connected Appeals vs Mohan Meakins Ltd. & Others – Delhi High Court on Block Assessment and Addition under Income Tax Act
Facts of the CaseThe Revenue preferred several appeals against different
assessees including Mohan Meakins Limited, National Industries Corporation
Limited, Superior Industries Limited, DCM Shriram Industries Lim...