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Commissioner of Income Tax v. Sunil Jain (2011) – Delhi HC on Mandatory Satisfaction Requirement under Section 158BD of the Income-tax Act
Facts of the CaseA search under Section 132 of the Income-tax Act
was conducted in the case of Manoj Aggarwal on 30 August 2000. During the
course of the search, various documents and materials were seized.The assessme...
Commissioner of Income Tax v. BSES Rajdhani Power Ltd. | Delhi High Court | Depreciation @ 60% on Computer Peripherals and Accessories as Part of Computer System under Section 32 of the Income-tax Act
Facts of the Case
The
Commissioner of Income Tax filed an appeal under Section 260A of the
Income-tax Act, 1961 against the order of the Income Tax Appellate
Tribunal (ITAT).
The
appeal arose ...
Mitsubishi Corporation vs Commissioner of Income Tax & Another (Delhi High Court) – Whether Employer-Paid Tax Forms Part of Gross Salary for Rent-Free Accommodation Perquisite and Scope of Rectification under Section 154 of the Income Tax Act
Facts of the
CaseMitsubishi Corporation, a non-resident company
incorporated in Japan, maintained a liaison office in New Delhi and employed
both Indian and Japanese personnel. During the relevant assessment years
19...
Commissioner of Income Tax v. Smt. Badami Devi Bafna & Connected Cases (Delhi High Court) – Mandatory Recording of Satisfaction Under Section 158BD Before Initiating Proceedings Against Third Parties
Facts of the CaseA search and seizure operation under Section 132 of
the Income Tax Act was conducted at the premises of Manoj Aggarwal. During the
search, various documents and materials were seized. Subsequently, the...
Ashok Chaddha vs Income Tax Officer (Delhi High Court) – Addition under Section 69A for Jewellery Found During Search Deleted; Streedhan and Long-Term Family Holdings Cannot Be Treated as Unexplained Income Without Evidence
Facts of the
CaseA search and seizure operation under Section 132(1)
of the Income-tax Act was conducted in the case of the Dilbagh Rai Group on 1
September 2005 and 28 September 2005. The search covered the residenti...
Commissioner of Income Tax v. BSES Yamuna Powers Ltd. | Delhi High Court | Depreciation @ 60% on Computer Peripherals and Accessories as Integral Part of Computer System under Income-tax Act
Facts of the
Case
The Revenue filed an appeal under
Section 260A of the Income-tax Act, 1961 against the order of the Income
Tax Appellate Tribunal relating to Assessment Year 2004-05.
The dispute arose ...
M/s SKK Ltd. vs Union of India & Others | Delhi High Court Grants Interim Relief for Clearance of Attached Excise-Paid Goods Pending BIFR Proceedings
Facts of the CaseThe petitioner company had filed a writ petition
before the Delhi High Court. During the hearing, the petitioner informed the
Court that it intended to withdraw the writ petition and the accompanying
...
Ex. Capt. Vikas Gupta v. Commissioner of Income Tax (Appeals)-XXX | Delhi High Court | Addition under Section 68 Deleted Where Housing Installments Were Paid Through Relatives’ Bank Account and Source Was Properly Explained
Facts of the Case
The
assessee, Ex. Capt. Vikas Gupta, was allotted a flat by U.P. Awas Vikas
Parishad, Vasundhara, Ghaziabad under the Armed Forces category in May
1999.
The
cost of the flat ...
Commissioner of Income Tax XIII vs. Veena Gupta & Connected Assessees (Delhi High Court) – Mandatory Recording of Satisfaction under Section 158BD Before Initiating Block Assessment Proceedings
Facts of the Case
A search and seizure operation under Section 132 of the Income-tax
Act was conducted in the case of Manoj Aggarwal on 30.08.2000.
During the search, various documents and materials were ...
Sanjay Ghai vs Deputy Commissioner of Income Tax & Others [Delhi High Court] – Section 179 of the Income Tax Act, 1961 | Director’s Liability for Tax Dues and Violation of Principles of Natural Justice
Facts of the
CaseThe petitioner, Mr. Sanjay Ghai, challenged an
order dated 14 November 2007 passed under Section 179 of the Income Tax Act,
1961 by the Assistant Commissioner of Income Tax.The Income Tax Department c...