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, Delhi vs. Shri Ram Honda Power Equip & Connected Appeals – Section 80HHC of the Income-Tax Act, 1961 | Treatment of Interest Income, Export Profits, Netting of Interest and Deduction under Section 80HHC | Landmark Delhi High Court Judgment
Facts of the CaseA large batch of appeals involving various
assessees and the Revenue came before the Delhi High Court concerning the
interpretation of Section 80HHC of the Income-Tax Act, 1961. The principal
controve...
KLM Royal Dutch Airlines vs. Assistant Director of Income Tax – Sections 147, 148, 143(2), 143(3), 139 & 153 of the Income-Tax Act, 1961 | Reassessment Proceedings Cannot Be Initiated During Pendency of Original Assessment Proceedings | Delhi High Court
Facts of the CaseThe Petitioner, KLM Royal Dutch Airlines,
challenged the order rejecting its objections to the initiation of reassessment
proceedings under Sections 147 and 148 of the Income-Tax Act, 1961. The
Petiti...
Commissioner of Income Tax vs. Moonlight Builders & Developer: Consistency in Revenue’s Appeals Under Section 260A and the Precedential Binding of Unchallenged Orders
Facts of the CaseThe Revenue (the Income Tax Department) preferred three
interconnected appeals before the Delhi High Court under Section 260A of the
Income Tax Act, 1961. These appeals directly assailed a consolidated...
S.K. Industries (P) Ltd. vs. Director General of Income-Tax (Investigation) — Validity of Simultaneous Search and Seizure Actions Under Section 132 and Post-Search Assessment Notice Under Section 153A on Interlinked Group Entities Without Specifying Distinct Corporate Shareholding
Facts of the Case
The
Parties and Petitions: Writ Petition CWP No. 13236/2006 was
preferred by S.K. Industries (P) Ltd., and CWP No. 15824/2006 was filed by
its director, Shri S.K. Jain, in his indivi...
The Commissioner of Income Tax Vs. Sudhir Choudhry (ITA 1190/2005): Delhi High Court Enforces Principle of Consistency on Revenue Authorities Regarding Characterization of Income as Salary Income Vs. Business Income under the Income Tax Act
Facts of the Case
The
Revenue filed a batch of 17 appeals challenging the characterization of
the Assessee's (Mr. Sudhir Choudhry/Chodharie) income.
For
the Assessment Years (AY) 1979-80 to 1987-88...
Kanwaljit Kaur Purewal vs. Commissioner of Income Tax & Ors. — Writ Mandamus for Release of Seized Jewellery Under Section 132B of Income Tax Act, 1961 Following Search and Seizure Actions on Third Parties
Facts of the Case
An
Income Tax search and seizure operation under Section 132 was directed
against a third party.
During
this operation, certain jewellery belonging to the Petitioner, Kanwaljit
...
Commissioner of Income Tax vs. Moonlight Builders & Developer (Delhi High Court) – Section 260A Income Tax Act, 1961 | Consistency in Revenue Appeals | Acceptance of Earlier Tribunal Decisions and Dismissal of Subsequent Appeals
Facts of the CaseThe Revenue
filed appeals before the Delhi High Court under Section 260A of the Income Tax
Act, 1961 challenging the order dated 23 September 2005 passed by the Income
Tax Appellate Tribunal (ITAT), D...
Commissioner of Income Tax vs. Sudhir Chaudhrie (2007) | Applicability of the Principle of Consistency in Assessment Classification: Salary Income vs. Business Income under Income Tax Act | Delhi High Court Judgment
Facts of the Case
The
Revenue filed a batch of 17 appeals before the High Court of Delhi against
the order of the Income Tax Appellate Tribunal (ITAT). The lead case
examined was that of the assessee,...
Commissioner of Income Tax vs. Sudhir Choudharie (With Rajiv Choudrie): Delhi High Court Dismisses Revenue’s Appeal Over Frequent Volte-Face on Salary vs. Business Income Assessment, Reiterating the Judicial Principle of Consistency in Income Tax Assessment Operations
Facts of the Case
The
Revenue filed a batch of 17 appeals against the Assessees (with Mr. Sudhir
Choudharie/Chaudhary as the lead reference case).
The
historical trajectory of the assessment patter...
Commissioner of Income Tax v. Television Eighteen India – Deduction under Section 80HHE and Applicability of Supreme Court Ruling in CIT v. Infosys Technologies Ltd.
Facts of the
Case
The Revenue challenged an order dated 24 March 2006 passed by the
Income Tax Appellate Tribunal, Delhi Bench “B”.
The dispute related to Assessment Years 1999-2000 and 2000-2001.
...