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Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. – Refund of Excess Tax Paid and Interest on Delayed Income Tax Refund | Delhi High Court

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 307
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Facts of the CaseThe petitioners had deposited certain amounts towards discharge of their income tax liabilities. Subsequently, it was found that excess payments had been made, entitling them to refund from the Income ...

Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court on Income Tax Refund and Interest Liability under the Income Tax Act, 1961

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 134
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Facts of the CaseThe petitioners approached the Delhi High Court seeking issuance of directions against the Income Tax Department for refund of excess tax amounts paid by them.During the hearing, the petitioners’ cou...

Matter relating to refund of excess income tax paid by the petitioners towards satisfaction of tax liabilities and adjudication on the surviving grievance concerning non-payment of complete statutory interest on such refunded amounts under the Income-tax Act, 1961.

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 157
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Title (SEO-Friendly | Case Law | “Vs” Format)Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. – Refund of Excess Income Tax Paid and Claim for Interest on Delayed Refund | Delhi H...

Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court on Income Tax Refund and Interest on Excess Tax Payment | W.P.(C) Nos. 879/2016, 882/2016, 883/2016, 885/2016, 1008/2016, 1009/2016 & 1010/2016

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 155
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Facts of the CaseThe petitioners approached the Delhi High Court by way of writ petitions seeking refund of excess amounts deposited towards discharge of their income tax dues, along with applicable statutory interest....

M/s Tej Quebcor Printing Ltd. vs Joint Commissioner of Income Tax | Section 10(15)(iv)(c) & Section 40(a)(i) of the Income-tax Act – Approval of Central Government for Foreign Loan Interest Deduction

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 154
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Facts of the CaseThe assessee, M/s Tej Quebcor Printing Ltd., was engaged in the business of printing and binding telephone directories. For business purposes, it imported machinery from Quebecor Printing Ltd., Canada ...

Principal Commissioner of Income Tax (Central) vs M/s A2Z Maintenance & Engineering Services Ltd. – Section 263 Revision Invalid Where Assessment Under Section 143(3) Accepted Consistent Revenue Recognition under AS-7 | Delhi High Court

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 135
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Facts of the CaseThe assessee, engaged in construction and maintenance services including housekeeping and security services, filed its return for Assessment Year 2007-08. The assessment was completed under Section 143...

Pr. Commissioner of Income Tax-4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | ITA Nos. 755/2015 & 756/2015 | Reliance on Precedent in Tax Appeals | Income Tax Act Case Law

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 163
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Facts of the CaseThe Revenue filed two connected appeals before the Delhi High Court against the respondent-assessee, Gulbarga Associates (P) Ltd., challenging the findings rendered by the lower appellate authority. T...

Pr. Commissioner of Income Tax-6 vs National Fertilizers Ltd. | Delhi High Court on Valuation of Slow-Moving Stock under Section 145 & Section 145A of the Income Tax Act

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 170
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Facts of the CaseNational Fertilizers Ltd., a public sector undertaking engaged in manufacturing and distribution of fertilizers, maintained substantial inventories including slow-moving and obsolete stock items.During...

Pr. Commissioner of Income Tax-6 vs National Fertilizers Ltd. (Delhi High Court) – Validity of Slow-Moving Stock Valuation under Section 145 & Section 145A of the Income Tax Act

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 160
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Facts of the CaseNational Fertilizers Ltd., a public sector undertaking engaged in manufacturing and distribution of fertilizers, maintained inventory including stores and spare parts. During the financial year relevan...

Pr. Commissioner of Income Tax-6 vs National Fertilizers Ltd. | Delhi High Court Upholds Valuation of Slow-Moving and Obsolete Inventory under Section 145 & Section 145A of the Income Tax Act

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07/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 152
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Facts of the CaseThe respondent-assessee, National Fertilizers Ltd., a public sector undertaking engaged in manufacturing and distribution of fertilizers, maintained substantial inventory including stores and spare pa...