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Xerox Medicorp Ltd. v. Deputy Commissioner of Income Tax & Others – Mandatory Requirement of Speaking Order on Objections Before Reassessment under Sections 147 & 148 of the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe petitioner, Xerox Medicorp Ltd., challenged reassessment
proceedings relating to Assessment Years 2002-03 and 2004-05.The original assessments had been completed under Section
143(3) of the Income-...
Xerox Medicorp Ltd. v. Deputy Commissioner of Income Tax & Others – Reassessment under Sections 147/148 Without Passing Speaking Order on Objections as Mandated in GKN Driveshafts (India) Ltd. v. ITO | Delhi High Court
Facts of the CaseThe writ petitions involved identical issues and were
therefore heard together by the Delhi High Court.The petitioner, Xerox Medicorp Ltd., had originally been
assessed under Section 143(3) of the Inco...
Commissioner of Income Tax v. Moni Kumar Subba (2011) — Full Bench Judgment on Addition of Notional Interest on Security Deposits under Section 23(1) of the Income Tax Act
Facts
of the CaseThe assessee filed his return of income
for the Assessment Year 2001-02. During the assessment proceedings under
Section 143(1) of the Income Tax Act, 1961, the Assessing Officer (AO) observed
that t...
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...