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 v. Sohan Singh (2001) – Penalty under Section 271(1)(c), Benami Firm Income Clubbing, Burden of Proof under Explanation to Section 271(1)(c) | Delhi High Court
Facts of the CaseThe dispute related to Assessment Years 1963-64, 1965-66 and
1966-67.The assessee, Sohan Singh, was an individual taxpayer. The
Income Tax Officer (ITO) reopened the assessments under Section 147 on th...
Commissioner of Income Tax, Delhi-I, New Delhi vs M/s Prem Nath Motors (Private) Ltd., New Delhi (2001) – Interest Liability under Section 201(1A) for Failure to Deduct Tax at Source on Commission and Perquisites
Facts of the CaseThe dispute related to Assessment Years 1967-68 to 1971-72.
During assessment proceedings, the Assessing Officer found that the
assessee-company had failed to properly deduct tax at source under Sectio...
Commissioner of Income Tax, Delhi-I vs M/s Atma Ram Properties Pvt. Ltd. (2002) – Penalty under Section 271(1)(c) on Deleted Additions and Bona Fide Disclosure | Delhi High Court
Facts of the CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 against the order of the Income-tax Appellate Tribunal
affirming the decision of the Commissioner of Income-tax (Appeals...
Director of Income Tax (Exemption) vs Escorts Employees Welfare Trust – Interest on Wealth Tax Refund under Sections 15B & 34A(3A) of the Wealth-tax Act, 1957 | Delhi High Court
Facts of the
CaseThe Revenue filed an appeal under Section 27A of
the Wealth-tax Act, 1957 challenging the consolidated order dated 27 September
2000 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F', relat...
Commissioner of Income Tax, Delhi-I v. Aero Leathers Pvt. Ltd. & Others – Whether High Court Can Extend Statutory Limitation for Completion of Assessment Under Sections 142(2C) and 153 of the Income-tax Act, 1961
Facts of the CaseThe Commissioner of Income Tax, Delhi-I, filed a
writ petition before the Delhi High Court seeking exclusion or waiver of a
period of 180 days from the statutory limitation period prescribed under
Sec...
Commissioner of Income Tax, Delhi-I v. Aero Leathers Pvt. Ltd. & Others (2002) – Extension of Assessment Limitation Period under Sections 142(2A), 142(2C) and 153 of the Income Tax Act, 1961
Facts of the
CaseThe Commissioner of Income Tax, Delhi-I, filed a
writ petition before the Delhi High Court seeking exclusion or waiver of 180
days from the statutory period of limitation prescribed under Section 142(...
The Commissioner of Income-tax, Delhi-II vs. Shri K. Santhanam & Another (Legal Heirs of Late Shri M.K. Swami): Taxability of Commission, Director’s Fees, and Savings Bank Interest: Individual Capacity vs. Hindu Undivided Family (HUF) Assessment under Section 256(1) of the Income-tax Act, 1961
Facts of the CaseThe matter arose from an income tax assessment concerning the
late Shri M.K. Swami. Following his demise, the legal proceedings were carried
forward through his legal heirs, Shri K. Santhanam and anoth...
Commissioner of Income Tax v. Brig. Kapil Mohan (2002) – Taxability of Dividend Income, HUF Membership, Trust for Unborn Beneficiary & Section 64(2) of the Income-tax Act, 1961 | Delhi High Court
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 against the order of the Income-tax Appellate Tribunal
(ITAT), Delhi Bench-C, pertaining to Assessment Year 1991-92.The appea...
Commissioner of Income Tax, Central-I v. Brig. Kapil Mohan (2002) – Section 64(2) Clubbing of Dividend Income, HUF Property, Trust for Unborn Beneficiary & Taxability under the Income-tax Act, 1961
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court under Section 260A of the Income-tax Act, 1961 against the order
dated 25 April 2001 passed by the Income Tax Appellate Tribunal (ITAT), Delhi
...
Shri Kanhaya Lal Sawhney (HUF) vs. Commissioner of Income Tax: Validity of Partial Partition in a Single-Coparcener Hindu Undivided Family under Section 171 of the Income Tax Act, 1961
Facts of the CaseThe case pertains to the Assessment Year 1974-75, with the
corresponding accounting year ending on March 31, 1974. The assessee, a Hindu
Undivided Family (HUF), comprised only two members: Shri Kanhaya...