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Dinesh Kumar Goel vs Commissioner of Income Tax – Disallowance of Advertisement and Printing Expenses under Section 37 & Chapter XIV-B of Income Tax Act, 1961
Facts of the Case:The assessee, Sh. Dinesh Kumar Goel, filed his income
tax return for Assessment Year 1997-98 declaring a total income of ₹3,42,621,
claiming deductions for advertisement expenditure of ₹1,00,36,97...
The Commissioner of Income Tax XIII v. Radhey Shyam Bansal & Connected Matters (Delhi High Court, 30 May 2011) concerning Section 158BD of the Income-tax Act, 1961, the following SEO-optimized case law blog format is prepared.
FACTS OF THE CASEA search and seizure operation under Section 132 of the
Income-tax Act was conducted at the premises of Manoj Aggarwal on 30.08.2000.
During the search, various documents and diaries were seized. Based...
Commissioner of Income Tax v. S.P. Bhagat and Sons HUF & Connected Matters: Mandatory Recording of Satisfaction under Section 158BD of the Income Tax Act
Facts of the CaseThe present batch of appeals arose from search and seizure
proceedings conducted under Section 132 of the Income Tax Act. During the
course of search operations conducted in the case of Manoj Aggarwal,...
Director of Income Tax vs. M/s. Jacabs Civil Incorporated (and M/s. Mitsubishi Corporation): Section 234B Interest Cannot Be Charged from Non-Resident Assessees Where 100% Tax is Deductible at Source by Payer
Facts of the CaseThe Revenue filed a batch of appeals under Section 260A of the
Income Tax Act, 1961, challenging the orders of the Income Tax Appellate
Tribunal (ITAT) which deleted interest levied under Section 234B ...
Commissioner of Income Tax v. Radhey Shyam Bansal | Mandatory Satisfaction Note Under Section 158BD Before Initiating Block Assessment – Delhi High Court
Facts of the CaseA search and seizure operation under Section 132 of the
Income-tax Act was conducted in the case of Manoj Aggarwal. During the course
of the search, certain materials were allegedly found indicating th...
Commissioner of Income Tax v. Radhey Shyam Bansal & Connected Matters | Mandatory Recording of Satisfaction under Section 158BD Before Block Assessment Proceedings
Facts of the CaseA search and seizure operation under Section 132 of the
Income Tax Act was conducted in the case of Manoj Aggarwal. During the course
of the search, various documents and materials were seized.Subseque...
Commissioner of Income Tax vs. M/S. Sidh Vinayak Development Pvt. Ltd.: Section 68 Cash Credit Addition for Loans Deleted Where Assessee Proved PAN, Confirmations, and Bank Records
Facts of the CaseThe Revenue preferred an appeal under Section 260A of the
Income Tax Act, 1961, contesting the order dated November 13, 2009, passed by
the Income Tax Appellate Tribunal (ITAT) in ITA No. 187/Del/2009 ...
Commissioner of Income Tax vs NHK Japan Broadcasting Corporation – Applicability of Section 201(1) & 201(1A) and Deduction of Japanese Citizen Tax on Expatriate Salaries
Facts of the CaseThe respondent, NHK Japan Broadcasting Corporation, a
government-owned public broadcasting company, operates news bureaus
internationally, including in India. NHK deployed Japanese expatriate employees...
Commissioner of Income Tax XIII v. Radhey Shyam Bansal | Mandatory Recording of Satisfaction under Section 158BD Before Initiating Block Assessment Proceedings – Delhi High Court
Facts of the CaseThe matter arose out of a search conducted under Sections 132
and 132A of the Income-tax Act, 1961 in the case of Manoj Aggarwal on
30.08.2000. During the course of the search, various materials were s...
Commissioner of Income Tax v. Paramjit Singh (ITA No. 822/2009) – Recording of Satisfaction under Section 158BD Before Initiating Block Assessment Proceedings under the Income-tax Act, 1961 | Delhi High Court
Facts of the
CaseA search and seizure operation under Section 132 of
the Income-tax Act was conducted in the case of another assessee. During the
search, certain materials and documents were seized which, according to...