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Basu Distributor Pvt. Ltd. vs Assistant Commissioner of Income Tax – Delhi High Court | Section 40A(3) & Rule 6DD(j) Cash Payment Disallowance Case

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29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 63
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Facts of the CaseThe appellant, Basu Distributor Pvt. Ltd., was engaged in the business of film distribution. During Assessment Years 1992-93, 1993-94 and 1994-95, the assessee made several cash payments exceeding Rs.1...

Gem Sanitary Appliances Pvt. Ltd. vs Chief Commissioner of Income Tax Delhi-IV & Others (2012) – Waiver of Interest under Section 234A Due to Seizure of Books During Search Proceedings

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 53
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Facts of the CaseThe petitioner company was subjected to search and seizure proceedings under Section 132 on 24/25 August 1993. During the search, books of accounts and documents relating to the relevant assessment yea...

Gem Sanitary Appliances Pvt. Ltd. vs Chief Commissioner of Income Tax, Delhi-IV & Others | Waiver of Interest under Section 234A due to Seizure of Books During Income Tax Search

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 58
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Facts of the CaseGem Sanitary Appliances Pvt. Ltd. filed writ petitions challenging the consolidated order dated 7 April 2008 passed by the Chief Commissioner of Income Tax, Delhi-IV rejecting the company’s applicati...

Commissioner of Income Tax vs Sunaero Limited | Delhi High Court on Exemption under Section 47(v) of Income Tax Act for Transfer Between Holding and Wholly-Owned Subsidiary Companies

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 40
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FACTS OF THE CASE Sunair Hotels Limited had acquired rights to develop a hotel property from NDMC. Due to disputes with NDMC, Sunair Hotels Limited sought substitution of those rights in favour of Sunaero...

Commissioner of Income Tax vs. M/s Jagat Novel Exhibitors Private Limited | Delhi High Court | Section 147/148 Reassessment Notice Validity under Income Tax Act, 1961

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 56
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Facts of the CaseThe Revenue filed appeals before the Delhi High Court under Section 260A of the Income Tax Act, 1961 against the orders passed in favour of M/s Jagat Novel Exhibitors Private Limited for Assessment Yea...

Dy. Commissioner of Income Tax vs General Sales Pvt. Ltd. & Ors. | Delhi High Court | Section 276C Income Tax Act | Fake Donation Entries & Tax Evasion Prosecution

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 63
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Facts of the CaseThe Income Tax Department initiated investigations after complaints were received regarding misuse of approved charitable institutions for generating false donation claims.Search operations conducted u...

Rahuljee & Company Pvt. Ltd. vs Income Tax Appellate Tribunal-I & Others – Foreign Travel Expenditure Allowability and Levy of Interest under Section 217 of the Income Tax Act | Delhi High Court

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My Tax Expert
29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 53
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Facts of the CaseThe assessee company had originally challenged several disallowances made by the Assessing Officer, including customer damage claims, payments made to an individual, estimated expenses, foreign travel ...

[Petitioner Name] vs Commissioner of Income Tax & Anr. – Delhi High Court on Withdrawal of Writ Petition and Expedited Hearing before CIT(A) in Income Tax Proceedings

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29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 39
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Facts of the CaseThe petitioner approached the Delhi High Court by way of a writ petition in relation to ongoing income tax proceedings. During the hearing, learned counsel appearing for the petitioner sought permissi...

Vatika Limited (Formerly Vatika Space Management Pvt. Ltd.) & Another vs Income Tax Officer Ward 17(2), New Delhi | Reassessment under Sections 147 & 148 Quashed Due to Full Disclosure of Material Facts

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29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 44
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Facts of the CaseThe petitioner company, engaged in the business of maintenance and management of properties, filed its return declaring a loss for the Assessment Year 2002-03. During the original assessment proceeding...

Mahavira Foundation vs Director General of Income Tax (Exemption), Delhi – Scope of Approval under Section 10(23C)(vi) of Income Tax Act and Limits on Allegations of Fabricated Accounts

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29/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 50
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Facts of the CaseThe petitioner, Mahavira Foundation, was a society registered under the Societies Registration Act, 1860 and had been engaged in imparting education through Mahavir Senior Model School in Delhi for mor...