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Commissioner of Income Tax vs Assessee – Maintainability of Departmental Appeal in Nil Tax Effect Cases under CBDT Instructions | Delhi High Court| under section 260A of the Income-tax Act, 1961
Facts
of the CaseThe assessee filed its return of
income for Assessment Year 2001-02 declaring a loss of Rs.1,13,20,160. The
assessee also claimed rent charges amounting to Rs.55,20,545.68 and additional
bed charges,...
Commissioner of Income Tax vs Escorts Automotives Ltd. (Delhi High Court) – Section 14A Disallowance Applicable to Dividend Income Earned from Investment and Stock-in-Trade Shares
Facts of the CaseThe Revenue filed appeals before the Delhi High Court
challenging the common order passed by the Income Tax Appellate Tribunal (ITAT)
dated 31.08.2006 relating to Assessment Years 2000-01 and 2001-02.T...
Short Deduction of TDS on Meal and Conveyance Allowances – Effect of Quashing Assessment on Penalty Proceedings under Section 271C of the Income-tax Act | Delhi High Court
Facts of the
CaseThe assessee had not deducted tax at source on meal
and conveyance allowances paid to its employees. The Assessing Officer treated
the same as a case of short deduction of tax at source and accordingl...
Commissioner of Income Tax v. Airport Authority of India – Salary Paid to Engineering Staff Engaged in Repairs and Maintenance Held as Revenue Expenditure | Section 260A of the Income-tax Act, 1961
Facts of the
CaseThe assessee, Airport Authority of India (AAI),
in its income-tax return for Assessment Year 2002-03, claimed salary paid to
certain engineering and project staff as revenue expenditure.The staff memb...
The Chief Commissioner of Income Tax vs. Ram Janma Singh (2009) – Medical Fitness for Government Service, Rheumatic Heart Disease, Appointment of Tax Assistant & Judicial Review of Medical Board Opinion
Facts of the CaseThe respondent, Ram Janma Singh, applied for the post of Tax
Assistant through the Staff Selection Commission (SSC). He successfully cleared
the written examination and viva voce and was recommended fo...
Commissioner of Income Tax v. Assessee – Reopening of Assessment and Treatment of Agricultural Income as Income from Other Sources | Delhi High Court | ITA No. 720/2009
Facts of the
Case
The assessee filed returns for Assessment Year 1998-99 claiming
certain income as agricultural income.
During assessment proceedings, the Assessing Officer concluded that
the agricultur...
Commissioner of Income Tax v. Assessee (ITA Nos. 1137/2008 & 1162/2008) – Validity of Search Authorization and Mandatory Notice under Section 143(2) in Block Assessment Proceedings | Delhi High Court
Facts of the
CaseSearch and seizure proceedings were conducted under
the Income Tax Act. During the course of the proceedings, a subsequent
authorization was issued on 07.12.2000. The assessee challenged the validity ...
Commissioner of Income Tax (Revenue) vs Assessee engaged in Knitting & Trading of Sarees – Deletion of Additions under Block Assessment under Section 158B(b) of Income Tax Act, 1961 (Delhi High Court – ITA No. 429/2008, 2009:DHC:9528-DB)
FACTS OF THE CASEThe present Income Tax Appeal before the Delhi High
Court arose from additions made by the Assessing Officer during block
assessment proceedings in respect of alleged undisclosed income relating to a
...
Commissioner of Income Tax vs M/s Jindal Exports Ltd & Ors (Delhi High Court, 2009) – MAT Credit Set-Off Prior to Interest Computation under Sections 234B & 234C of Income Tax Act, 1961 | Rectification under Section 154 – Whether Highly Debatable Issue
Facts of the CaseA batch of income tax appeals was filed by the
Revenue against various companies including Jindal Exports Ltd, Nestle India
Ltd, Nokia India Ltd, Mitsubishi Corporation India Pvt Ltd, and others....
Commissioner of Income Tax v. Assessee – Validity of Search Authorization, Limitation for Block Assessment and Mandatory Notice under Section 143(2) in Block Assessment Proceedings | Delhi High Court
Facts of the
CaseThe Revenue filed appeals before
the Delhi High Court challenging the order of the Income Tax Appellate Tribunal
(ITAT). Though several questions of law were framed in the appeals, the
controversy su...