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
J.K. Synthetics & Others vs Commissioner of Income Tax & Others (Delhi High Court) – Waiver of Interest under Section 139(8) for Delay in Filing Return Due to Pending AGM Approval
Facts of the CaseThe
petitioner, J.K. Synthetics Ltd., a public limited company engaged in
manufacturing activities, was required to file its income-tax return for
Assessment Year 1975-76 by 30 June 1975.Due to
non-f...
M/s JCT Limited vs Income-tax Appellate Tribunal & Others (Delhi High Court) – Stay of Demand During Pendency of Appeal before ITAT Cannot Be Granted Without Considering Prima Facie Case and Financial Hardship
Facts of the CaseThe
petitioner, M/s JCT Limited, a public limited company engaged in manufacturing
and sale of textiles, was subjected to a survey under Section 133A of the
Income-tax Act. During the survey, the Depa...
M/s United Electrical Company Pvt. Ltd. vs Commissioner of Income Tax & Ors. – Reassessment Notice Quashed for Lack of “Reason to Believe” under Sections 147/148 of the Income-tax Act
Facts of the CaseThe
petitioner, M/s United Electrical Company Pvt. Ltd., was engaged in the
business of manufacturing electrical goods. For Assessment Year 1996-97, it
filed its return of income declaring taxab...
Commissioner of Income Tax vs M/s A.R.J. Security Printers – Deduction under Section 80-I and Principle of Consistency in Income Tax Proceedings | Delhi High Court
Facts of the CaseThe Revenue
filed three appeals under Section 260A of the Income-tax Act, 1961 against the
orders of the Income Tax Appellate Tribunal relating to Assessment Years
1991-92, 1993-94, 1994-95 and 1996-9...
Himachal Futuristic Communication Ltd. vs Commissioner of Income Tax – Delhi High Court Returns Income Tax Appeal for Presentation Before Competent High Court Due to Lack of Territorial Jurisdiction | ITA No. 242/2003
Facts of the CaseThe appellant, Himachal Futuristic Communication Ltd.,
filed an Income Tax Appeal before the Delhi High Court against the Commissioner
of Income Tax. During the hearing, counsel appearing for the...
M/s Rohit Farms (P) Ltd. vs Commissioner of Income Tax (2003) – Disclosure of Reasons Recorded under Section 158BD of the Income-tax Act for Block Assessment Proceedings
Facts of the CaseThe petitioner, M/s Rohit Farms (P) Ltd., filed a writ
petition before the Delhi High Court challenging the action of the Income Tax
Department in initiating proceedings under Section 158BD of the Inco...
Commissioner of Income Tax, Delhi vs M/s Bhagat Construction Co. Pvt. Ltd. – Whether Appeal under Section 260A of the Income-tax Act Survives in View of Supreme Court Decision in CIT v. Ranchi Club Ltd. | Delhi High Court
Facts of the CaseThe Revenue, namely the Commissioner of Income Tax, Delhi,
filed an appeal before the Delhi High Court under Section 260A of the
Income-tax Act, 1961 against M/s Bhagat Construction Co. Pvt. Ltd....
Commissioner of Income Tax, Delhi vs Suidu Trade Links Ltd. – Depreciation on Leased Vehicles Used for Hire | Section 32 & Section 260A Income-tax Act
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the order dated 6 September 2002 passed by the
Income Tax Appellate Tribunal relating to Assessment Year 1995-96.T...
M/s Ramaditya Investments vs Commissioner of Income Tax (Delhi High Court) – Section 40A(3) read with Rule 6DD(j) | Cash Payments by Share Sub-Broker and Business Exigency Exception
Facts of the CaseThe assessee, M/s Ramaditya Investments, was engaged as a
sub-broker in the business of purchase and sale of shares and debentures.
During the relevant assessment year 1992-93, the assessee made cash p...
Himachal Futuristic Communication Ltd. vs Commissioner of Income Tax (Delhi High Court) – Territorial Jurisdiction in Income Tax Appeals under Section 260A of the Income-tax Act, 1961 | Appeal Returned for Presentation Before Competent High Court
Facts of the CaseThe appellant, Himachal Futuristic Communication Ltd.,
filed an appeal before the Delhi High Court under Section 260A of the
Income-tax Act, 1961, challenging an order passed in income-tax procee...