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Commissioner of Income Tax vs. Jindal Stainless Limited (Delhi High Court) – Section 154 Rectification Cannot Be Invoked on Debatable Issues of Bad Debt Deduction under Section 36(1)(vii) | ITA No. 1500/2010
Facts of the Case
The
assessee, Jindal Stainless Limited, filed its return declaring income of
approximately ₹71.43 crores.
Assessment
was completed under Sections 143(3)/153A and income was asses...
Commissioner of Income Tax (CIT) vs Kuber Tobacco Products Pvt. Ltd. (2010) 2010:DHC:10013-DB | Non-Issuance of Notice under Section 143(2) in Block Assessment – Validity of Assessment under Section 158BC and Prospective Applicability of Section 292BB
Facts of the CaseA search operation under Section 132 of the Income Tax Act,
1961 was conducted on 25 January 1999 pursuant to an excise raid carried out by
the Anti-Evasion Wing of the Central Excise Department. Subse...
CIT vs. Kuber Tobacco Products Pvt. Ltd. (2010) – Non-Issuance of Notice under Section 143(2) in Block Assessment Proceedings Renders Assessment Invalid | Delhi High Court
Facts of the CaseA search under Section 132A of the Income-tax Act, 1961 was
conducted on 25.01.1999 pursuant to an excise raid conducted by the
Anti-Evasion Wing of the Central Excise Department, Delhi. During the
op...
Commissioner of Income Tax v. Shri Bhagirath Aggarwal (2010) 2010:DHC:5035-DB | Addition Based Solely on DVO Report Not Sustainable Under Income Tax Act
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income
Tax Act, 1961 challenging the common order dated 28 August 2009 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2...
Commissioner of Income Tax vs. Ramesh Kakkar [2010] 2010:DHC:5037-DB (Delhi High Court) | Addition Based Solely on DVO Report Not Sustainable Without Rejection of Books of Account
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act, 1961 challenging the order dated 08 September 2009 passed by the
Income Tax Appellate Tribunal for Assessment Year 2005-06.The Asse...
Commissioner of Income Tax vs. Madan Lal Dawar [2010] 2010:DHC:5034-DB (Delhi High Court) – Addition Based Solely on DVO Report Not Sustainable Without Rejection of Books of Account
Facts of the Case
The
Revenue filed an appeal before the Delhi High Court under Section 260A of
the Income Tax Act, 1961 against the order of the Income Tax Appellate
Tribunal.
The
dispute per...
Commissioner of Income Tax v. Shri Bhagirath Aggarwal (2010) 2010:DHC:5028-DB | Addition Based Solely on DVO Report Cannot Be Sustained Without Independent Evidence | Section 260A Income Tax Act
Facts of the Case
The
assessee, Shri Bhagirath Aggarwal, was one of the co-owners of the
property under consideration.
During
assessment proceedings for Assessment Year 2005-06, the Assessing Office...
Director of Income Tax (Exemptions) v. Maharaja Agarsen Technical Education Society (2010) – Advance Paid for Purchase of Land Held as Application of Income for Charitable Purposes under Section 11 of the Income-tax Act, 1961
Facts of the CaseThe respondent-assessee, Maharaja Agarsen Technical
Education Society, was a society registered under the Societies Registration
Act, 1860 and also enjoyed registration under Section 12A of the Income-...
Commissioner of Income Tax v. Denso India Pvt. Ltd. | Technical Know-How Fees for Product Modification Held Revenue Expenditure u/s 37, Not Capital Asset Eligible for Depreciation u/s 32 | Delhi High Court
Facts of the Case
Denso
India Pvt. Ltd. was engaged in the manufacture and sale of automotive
electrical products such as starters, alternators, wiper motors, CDI units
and magnetos.
The
asses...
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalitiesJun 9th, 2026Reference is invited to the GSTN Advisory dated 20.05.2026, wherein it was informed th...