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Commissioner of Income Tax v. Assessee (Name Not Available in Uploaded Order) – Delhi High Court Dismisses Revenue Appeals on Low Tax Effect Threshold | ITA Nos. 74/2008, 285/2008, 312/2008, 510/2008, 512/2008, 637/2008, 976/2008, 1339/2008, 76/2009 & 849/2009
Facts of the CaseMultiple Income Tax Appeals were filed by the Revenue before
the Delhi High Court.The Court examined the monetary impact involved in the
appeals.It was found that the tax effect in the concerned matter...
Commissioner of Income Tax vs Assessee (ITA No. 637/2008 & Connected Appeals) – Delhi High Court | Appeals Dismissed Due to Low Tax Effect Below ₹4 Lakh
Facts of the CaseThe Revenue filed multiple Income Tax Appeals before the Delhi
High Court against various assessees. During the hearing, it was brought to the
notice of the Court that the tax effect involved in all th...
Commissioner of Income Tax vs [Assessee Name] | Delhi High Court Dismisses Income Tax Appeal Due to Low Tax Effect Below ₹4 Lakhs | ITA No. 512/2008
Facts of the Case• The Revenue had filed Income Tax Appeal No. 512/2008 before
the Delhi High Court.
• The matter was listed along with several other connected income-tax appeals.
• During the hearing, the Court...
CBDT Instruction on Sections 68, 69A, 69B, 69C, 69D and Section 115BBE after C&AG Compliance Audit – Directions for Uniform Assessment, Investigation and Correct Tax Computation
CBDT
Instruction on Sections 68, 69A, 69B, 69C, 69D and Section 115BBE after C&AG
Compliance Audit – Directions for Uniform Assessment, Investigation and Correct
Tax Computation FACTS OF
THE CASE
The Com...
Commissioner of Income Tax vs Assessee (ITA No. 285/2008 & Connected Appeals) – Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect
Facts of the CaseThe Revenue filed multiple Income
Tax Appeals before the Delhi High Court challenging orders passed in favour of
the respective assessees. During the hearing, it was noted that the tax effect
involved...
Commissioner of Income Tax v. UAE Resident Assessee – Eligibility of India-UAE DTAA Benefits on Short-Term Capital Gains Despite Absence of Tax Liability in UAE | Delhi High Court
Facts of the CaseIndia had entered into a Double Taxation Avoidance Agreement
with the United Arab Emirates. Under Article 13(3) of the treaty, certain
capital gains earned by a UAE resident were not taxable in India.T...
Supreme Court Stays Allahabad High Court Ruling on GST Appeal Limitation under Section 107: Portal Upload Alone Not Valid Communication – State of Uttar Pradesh v. Bambino Agro Industries Ltd. (SC)
Facts of the CaseThe dispute concerns the
commencement of the limitation period prescribed under Section 107 for
filing an appeal against GST adjudication orders.The Allahabad High Court had held
that the mere uploadi...
Sunil Bhalla vs Deputy Commissioner of Income Tax (Delhi High Court) – Exclusion of Section 148A(b) Reply Period While Computing Limitation Under Section 149 Upheld
Facts of the Case
The Assessing Officer issued a notice under
Section 148A(b) on 28.03.2024.
The assessee was initially granted time till
08.04.2024 to furnish a reply.
On 05.04.2024, the assessee sou...
Commissioner of Income Tax vs. Rajinder Kashyap & Kashyap Motors Pvt. Ltd. | Assessment Time-Barred Due to Invalid Panchnama and Unauthorized Suo Motu Extension of Special Audit Period | Delhi High Court I Limitation under Sections 158BE and 142(2C) of the Income Tax Act
Facts of the Case
A
search and seizure operation under Section 132A of the Income Tax Act was
conducted in the case of Kashyap Motors Pvt. Ltd. on 22 December 1999 and
on certain subsequent dates.
R...
Commissioner of Income Tax vs. Rajinder Kashyap & Kashyap Motors Pvt. Ltd. | Assessment Time-Barred Due to Invalid Panchnama and Unauthorized Suo Motu Extension of Special Audit Period | Delhi High Court I Limitation under Sections 158BE and 142(2C) of the Income Tax Act
Facts of the Case
A
search and seizure operation under Section 132A of the Income Tax Act was
conducted in the case of Kashyap Motors Pvt. Ltd. on 22 December 1999 and
on certain subsequent dates.
R...