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Pr. Commissioner of Income Tax–6 vs Nilgiri Financial Consultants Ltd. (Delhi High Court) – Allowability of Bad Debts u/s 36(1)(vii) r/w 36(2) of Income Tax Act
Facts of the CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 04 July
2019, wherein the ITAT deleted an addition of ₹4,07,53,938/- made by the
A...
PR. Commissioner of Income Tax-7, Delhi vs M/s UV Realtors Pvt. Ltd. | Jurisdictional Challenge under Sections 124(3) & 124(4) of Income Tax Act – Delhi High Court
Facts of the
CaseThe Revenue filed an appeal challenging the order
of the Income Tax Appellate Tribunal (ITAT), which had quashed the assessment
order passed by the Assessing Officer, Kolkata for Assessment Year...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Section 148 Reassessment Notices Case (2022:DHC:3969-DB)
Facts of the
CaseThe present matter comprises a batch of writ
petitions where various petitioners challenged reassessment notices issued
under Section 148 of the Income Tax Act. The notices were issued after 01.04.202...
Hasina Nuruddin Jetpurwala vs Assistant Commissioner of Income Tax, International Tax Circle – Violation of Natural Justice Due to Non-Consideration of Assessee’s Reply (Delhi High Court, 2022)
Facts of the
CaseThe Petitioner challenged the assessment order
dated 25 May 2022 for Financial Year 2016–17 along with consequential notices
issued by the Income Tax Department. It was contended that notices were i...
PR. Commissioner of Income Tax–7 vs TV Today Network Ltd. (2022) – Delhi High Court | Sections 14A & 36(1)(va) | Allowability of Consumption Incentive, PF Contribution & Disallowance
Facts of the
CaseThe respondent-assessee, engaged in broadcasting
and media operations, filed its return declaring income of ₹25.54 crore. The
case was selected for scrutiny, and the Assessing Officer (AO) made addi...
Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Kavita Agarwal (Delhi High Court) – No Addition u/s 153A Without Incriminating Material in Completed Assessment
Facts of the
CaseThe case arose from a search and seizure operation
conducted under Sections 132 and 133A of the Income Tax Act on 8 July 2015
against M/s K.R. Pulp & Papers Ltd. and its group entities. During the...
Principal Commissioner of Income Tax, Delhi-20 vs. Shiv Kumar Agarwal (Delhi High Court) – No Addition u/s 153A Without Incriminating Material in Search Cases
Facts of the
Case
A search and seizure operation under Sections 132/133A was
conducted on M/s K.R. Pulp & Papers Ltd. group.
During investigation, the Managing Director allegedly admitted
routing un...
Commissioner of Income Tax (International Taxation)-1, New Delhi vs Air India Ltd. (Delhi High Court, 2022) – Section 206AA vs DTAA | TDS on Non-Residents Without PAN
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 23.04.2021 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2013–14. The case involved payments made by ...
Pr. Commissioner of Income Tax-7, Delhi vs Telecommunications Consultants India Ltd. | Section 14A Disallowance Not Applicable in Absence of Exempt Income (Delhi High Court)
Facts of the Case
The
Revenue filed an appeal challenging the ITAT order dated 16 July 2021 for
AY 2011-12.
The
ITAT had deleted disallowance of ₹3,96,75,870/- made under Section 14A.
It
...
TRUEBLUE INDIA LLP vs DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43-1 & ORS (Delhi High Court, 2022) – Refund Withholding under Section 241A Held Invalid
Facts of the
Case
The petitioner filed a writ petition challenging the order dated 15
June 2022 passed under Section 241A withholding refund.
The Income Tax Department had already processed the return and
...