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Commissioner of Income Tax v. D.D. Axles Pvt. Ltd. [2010] 2010:DHC:1967-DB (Delhi High Court) – Block Assessment Limitation under Sections 132, 132(3), 158BC & 158BE of the Income-tax Act, 1961
Facts of the CaseA search operation under Section 132(1) of the Income-tax Act
was conducted at the premises of D.D. Axles Pvt. Ltd. on 29 August 1996 and
continued until 30 August 1996.During the search, books of acco...
Commissioner of Income Tax vs Vijay Singh – Whether Interest-Free Security Deposit Given by Employer for Leased Accommodation Constitutes a Taxable Perquisite Under the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
challenging the order dated 29.06.2007 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2001-02.The assessee, Vijay Singh, ...
Commissioner of Income Tax (CIT) vs Delhi Tourism & Transportation Development Corporation Ltd. – Requirement of Committee Clearance in Disputes Between Central Government and State Government Entities | Delhi High Court
Facts of the CaseThe appeal was filed by the Commissioner of Income Tax
(Revenue), representing the Central Government, against Delhi Tourism &
Transportation Development Corporation Ltd. (DTTDC), a State Governmen...
Commissioner of Income Tax vs BMR & Associates – Car Lease Rentals Not Subject to TDS Under Section 194C; Lease Payments Governed by Section 194I | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
challenging the order dated 13.08.2009 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2006-07.The dispute concerned the t...
Commissioner of Income Tax vs Auto Kashyap India Pvt. Ltd. – Mere Transfer of Liability in Books Does Not Constitute Cessation of Liability Under Section 41(1) of the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
against the order of the Income Tax Appellate Tribunal (ITAT) dated 19.02.2009
for Assessment Year 1999-2000.The assessee company had shown an ou...
Commissioner of Income Tax Delhi-II vs Modi Telecommunication Ltd. – Deduction of Bad Debts Written Off Allowed Under Section 36(1)(vii) of the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe Revenue preferred an appeal before the Delhi High Court
against the order dated 23.03.2007 passed by the Income Tax Appellate Tribunal
(ITAT) for Assessment Year 1998-99.The assessee, Modi Telecomm...
Commissioner of Income Tax vs Continental Construction Ltd. – Maintainability of Appeals under Section 260A of the Income Tax Act in Loss Cases
Facts of the
CaseThe appeals
pertain to the assessment years 1992-93 and 1993-94. The Revenue filed appeals
under Section 260A against the order of the Income Tax Appellate Tribunal
(ITAT), which had deleted disallow...
Commissioner of Income Tax-VI v. TEI Technology Pvt. Ltd. (Delhi High Court) – Technical Support Fee Held as Revenue Expenditure and Not Capital Expenditure | ITA Nos. 617/2010 & 618/2010
Facts of the CaseThe Revenue filed appeals before the Delhi High Court
challenging the common order dated 28.07.2009 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2004-05 and 2005-06.The dispu...
CIT vs. M/s Pepsico India Holdings (P) Ltd.: Are Neon and Glow Sign Advertising Expenditures Revenue or Capital in Nature under Section 37(1) of the Income Tax Act?
Facts of the CaseThe Revenue (Appellant) challenged the order of the Income
Tax Appellate Tribunal (ITAT) concerning the respondent-assessee, M/s Pepsico
India Holdings (P) Ltd., for multiple assessment years. The core...
Commissioner of Income Tax-VI vs. TEI Technology Pvt. Ltd. – Whether Technical Support Fee Constitutes Revenue Expenditure or Capital Expenditure under the Income-tax Act | Delhi High Court [2010:DHC:12075-DB]
Facts of the Case
The
Revenue filed appeals against the composite order dated 28.07.2009 passed
by the Income Tax Appellate Tribunal relating to Assessment Years 2004-05
and 2005-06.
The
issue...