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Director of Income Tax (Exemption) vs Ram Janam Bhumi Nyas Sankat Mochan Sri Hanuman Mandir | Delhi High Court | Section 260A Income-tax Act | Assessment Year 1993-94
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 16
August 2002 passed by the Income Tax Appellate Tribunal (ITAT), Delhi, ...
Commissioner of Income Tax vs M/s Indocount Finance Ltd. – Eligibility of 40% Depreciation on Commercial Vehicles Given on Hire Under Section 32 of the Income-tax Act
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the order dated 10 September 2002 passed by
the Income Tax Appellate Tribunal (ITAT), New Delhi, in relation to As...
Sita World Travels India Ltd. vs Deputy Commissioner of Income Tax – Challenge to Reassessment Proceedings under Sections 147/148 of the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe petitioner, Sita World Travels India Ltd., challenged the
reassessment proceedings initiated by the Income Tax Department for Assessment
Years 1996-97 and 1997-98 under Sections 147 and 148 of the ...
Commissioner of Income Tax vs M/s Gupta Brothers (Delhi High Court) – Deletion of Trading Addition Based on Seized Slip and Scope of Substantial Question of Law under Section 260A
Facts of the CaseM/s Gupta Brothers, a registered partnership firm engaged in
the business of trading in ball bearings and related items, filed its return of
income for Assessment Year 1993-94 declaring total income of...
Commissioner of Income Tax vs M/s S.J. Knitting & Finishing Mills Pvt. Ltd. – Section 260A Income Tax Appeal on Disallowance of Salary Paid to Directors’ Wives and Alleged Bogus Purchases | Delhi High Court
Facts of the CaseThe assessee, M/s S.J. Knitting & Finishing Mills Pvt.
Ltd., was engaged in the business of printing and dyeing fabrics and sarees.
For Assessment Year 1986-87, the assessee had not initially filed...
Commissioner of Income Tax vs. C.L. Rab: Judicial Finality on Additions to Salary and Perquisites under Income-tax Act
Facts
of the CaseThe Revenue (Appellant) filed an appeal
under Section 260A of the Income-tax Act, 1961, challenging a consolidated
order dated August 3, 2001, passed by the Income-tax Appellate Tribunal (ITAT).
The ...
Director of Income Tax vs. M/s HCL Infosystems Ltd: Taxability of Remittances to Foreign Technicians under Section 192 vs. Section 195 of the Income Tax Act
Facts
of the CaseThe Income Tax Department issued
notices to the assessee, M/s HCL Infosystems Ltd, six years after the relevant
period, questioning remittances made to Hewlett Packard (USA). These
remittances covere...
Commissioner of Income Tax-IV vs. M/s. Gopal Das Estate: Assessing Reasonableness of Business Expenditure on Brokerage
Facts
of the CaseThe assessee, M/s. Gopal Das Estate,
claimed a significant sum of Rs. 1,45,25,708 as brokerage/commission expenses
in its profit and loss account. The Assessing Officer (AO) questioned the
reasonable...
Commissioner of Income Tax vs. Shri Shyam Sales: Establishing Identity and Genuineness of Share Capital in Block Assessment
Facts
of the CaseThe assessee company had recorded share
capital in its books, which were seized during a search conducted under Section
132. The assessments for the years 1987-88 to 1995-96 were already completed
pr...
Taxability of Interest on Compensation under Land Acquisition Act: Delhi High Court Analysis in Rohtash Kumar Bhati vs. Dy. Commr. Income Tax
Facts
of the CaseThe petitioner, Rohtash Kumar Bhati,
filed a petition challenging the tax deducted at source (TDS) by the Land
Acquisition Collector. Following the enhancement of compensation by the
Additional Distr...