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 1
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
Commissioner of Income Tax-II vs. Jagson International Ltd (ITA Nos. 57 & 341/2009): Delhi High Court Holds That No Fresh Substantial Question of Law Arises When the Same Issue Has Already Been Decided Between the Same Parties Under Section 260A of the Income Tax Act, 1961
Facts
of the CaseThe Revenue (Appellant) filed appeals
(ITA Nos. 57/2009 and 341/2009) before the Hon’ble Delhi High Court against the
orders passed in favor of the assessee, M/s Jagson International Ltd
(Responden...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS under Section 194H on Supplementary Commission and Concessional Tickets of Foreign Airlines
Facts of the Case
Parties
& Group Appeals: This case involves a batch
of appeals filed by the Revenue (Commissioner of Income Tax) against
various international air carriers including Singapore Ai...
Commissioner of Income Tax, Delhi-VIII vs. Mukesh Luthra – Reassessment under Sections 147/148 Invalid in Absence of Tangible Material; Export Receipts Supported by FIRCs Eligible for Deduction under Section 80HHC
Facts of the
CaseThe present case involved the validity of
reassessment notices issued by the Assessing Officer (AO) under Sections 147
and 148 of the Income-tax Act, 1961, for Assessment Years 1997-98, 1998-99 and
1...
Commissioner of Income Tax, New Delhi vs. Singapore Airlines Ltd. (along with connected matters including KLM Royal Dutch Airlines, British Airways PLC, Air India Ltd., Lufthansa German Airlines, etc.).
Facts of the Case
The
Revenue preferred a batch of appeals against various international and
domestic airlines operating in India.
A
survey under Section 133A revealed that the assessee-airlines su...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others (with Related Matters vs. KLM Royal Dutch Airlines, Pakistan International Airlines, Kuwait Airways, Air France, Thai Airways, British Airways, Air India, Lufthansa German Airlines, Belair Travels & Cargo Pvt. Ltd., and United Airlines) | Scope of TDS under Section 194H of Income Tax Act, 1961: Taxability of Supplementary Commission vs. Concessional Tickets in Airline Industry
Facts of the Case
The
Revenue preferred a batch of appeals directed against several national and
international airlines operating from India (with the lead case being CIT
vs. Singapore Airlines Ltd. f...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others (with Related Air Carriers): Application of TDS Provisions under Section 194H on Supplementary Commission and Concessional Tickets
Facts of the CaseThe Revenue preferred a batch of appeals before
the High Court of Delhi involving 12 different international air carriers
(including Singapore Airlines, KLM Royal Dutch Airlines, British Airways, Air
...
Commissioner of Income Tax-II vs. Jagson International Ltd: Dismissal of Revenue's Appeals Due to the Absence of a Substantial Question of Law under Section 260A of the Income Tax Act, 1961
Facts
of the CaseThe Revenue (Commissioner of Income
Tax-II) preferred two statutory tax appeals, designated as ITA No. 57/2009 and
ITA No. 341/2009, before the Hon’ble High Court of Delhi under the provisions
of t...
Commissioner of Income Tax v. Assessee (ITA No. 1437/2006 & ITA No. 21/2009) – Reassessment Proceedings Invalid Without Mandatory Approval of Joint Commissioner under Section 151(1)(ii) of the Income-tax Act | Delhi High Court
Facts of the
Case
Reassessment proceedings were initiated under the provisions of the
Income-tax Act.
Prior sanction as contemplated under Section 151(1)(ii) was
required before issuance of the reassessm...
CIT vs. Mas Services Private Limited (Alternatively framed based on parties: Commissioner of Income Tax vs. [Assessee]) | Revenue vs. Capital Expenditure: Payment for Short-Term Use of Goodwill under Section 37(1) of the Income Tax Act
Facts
of the CaseThe assessee entered into a specific
business agreement with M/s. Mas Services Private Limited. Under the terms of
this agreement, M/s. Mas Services Private Limited permitted the assessee to
utilize ...
Commissioner of Income Tax vs. Assessee Company under Section 80-IA of the Income-tax Act, 1961 [Delhi High Court | ITA Nos. 17/2009 & 18/2009 | Judgment dated 18 November 2009]
Facts of the CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT). The
Tribunal had directed the Assessing Officer to allow deduction under Section...