Commissioner of Income Tax (C)-II vs Micra India Pvt. Ltd. – Delhi High Court Quashes Assessment Framed on Non-Existent Company after Amalgamation | Sections 153C, 143(3), 170 & 292B

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16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 91
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Facts of the CaseThe assessee company, Micra India Pvt. Ltd., was assessed for Assessment Years 2003-04 to 2008-09. Subsequently, proceedings for amalgamation under Section 391 of the Companies Act were initiated, purs...

Delhi High Court – Commissioner of Income Tax (Central)-II vs Micra India Pvt. Ltd. | Section 14A & Rule 8D Disallowance – Reliance on Earlier Coordinate Bench Judgment

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16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 83
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Facts of the CaseThe Revenue preferred multiple Income Tax Appeals against the order passed in favour of Micra India Pvt. Ltd. The appeals involved issues relating to disallowance under Section 14A read with Rule 8D of...

The Commissioner of Income Tax (Central)-I vs Mohan Meakins Limited and Others – ITA Nos. 430/2013, 431/2013, 432/2013, 433/2013, 522/2013, 530/2013, 534/2013 and Others – Clarification on Income Tax Appeal and Corporate Taxation Issues

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My Tax Expert
16/05/2026  |  1 COMMENTS  |  VISITOR'S COUNT: 64
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Facts of the Case: The appeals stem from multiple cases filed by the Commissioner of Income Tax (Central-I and III) against several corporate entities such as Mohan Meakins Limited, National Industries Corporation Ltd...

The Commissioner of Income Tax (Central) vs. Mohan Meakins Limited & Others: A Detailed Examination of Income Tax Appeals and Court's Findings (ITA Nos. 430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014)

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My Tax Expert
16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 172
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Facts of the Case:The appellant in these income tax appeals, "The Commissioner of Income Tax (Central) - I & III," filed multiple appeals against different respondents including Mohan Meakins Limited, National Ind...

The Commissioner of Income Tax (Central)-I vs Mohan Meakins Limited [ITA 430-433/2013] | Income Tax Matters, Section 147 & 148, Court Ruling on Reassessment

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16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 136
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Facts of the Case:In the matter concerning the Commissioner of Income Tax (Central)-I versus Mohan Meakins Limited (Respondent), the Appellant contested the issue of reassessment under Sections 147 and 148 of the Incom...

Commissioner of Income Tax (Central) vs Mohan Meakins Ltd. & Connected Assessees – Delhi High Court Dismisses Revenue Appeals Following Earlier Lead Judgment | Income Tax Appeals under the Income-tax Act

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My Tax Expert
16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 74
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Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court against various assessees including Mohan Meakins Limited, National Industries Corporation Ltd., Superior Industries Ltd., DCM Shriram In...

Commissioner of Income Tax (Central)-I vs. Mohan Meakins Ltd. | Section 41(1) of Income Tax Act – Unclaimed Credit Balances Written Back Not Taxable Without Cessation of Liability

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My Tax Expert
16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 63
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Facts of the CaseThe Revenue filed multiple appeals against different assessees, including Mohan Meakins Ltd., National Industries Corporation Ltd., Superior Industries Ltd., DCM Shriram Industries Ltd., Saraya Industr...

Commissioner of Income Tax (Central) v. Mohan Meakins Ltd. & Connected Appeals | Delhi High Court | Section 271(1)(c) / Section 158BFA / Penalty Proceedings under the Income-tax Act

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My Tax Expert
16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 64
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Facts of the CaseThe Revenue filed multiple Income Tax Appeals before the Delhi High Court against various assessees including Mohan Meakins Ltd., National Industries Corporation Ltd., Superior Industries Ltd., DCM Shr...

Commissioner of Income Tax vs Mohan Meakins Ltd. & Connected Matters – Delhi High Court Upholds Common Findings in Batch Appeals (Income Tax Appeals, Decision dated 22.01.2015)

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16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 66
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Facts of the CaseThe Revenue filed several Income Tax Appeals against different assessees involving substantially similar questions of law and fact. These appeals were grouped together for hearing owing to commonality ...

India Trade Promotion Organization vs Director General of Income Tax (Exemptions): Delhi High Court on Scope of Section 2(15) Proviso and Charitable Exemption

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16/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 137
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Facts of the CaseThe petitioner, India Trade Promotion Organization (ITPO), was granted exemption under Section 10(23C)(iv) from Assessment Year 2007-08 onwards.Subsequently, during assessment proceedings for AY 2009-1...