Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Commissioner of Income Tax-XVII v. M/s Dewan Chand | Delhi High Court on TDS Default under Sections 201(1), 201(1A) and Applicability of Section 194C
Facts of the CaseThe Revenue filed appeals against a common order
passed by the Income Tax Appellate Tribunal concerning Financial Years 2001-02
to 2004-05.The Assessing Officer held that the assessee had
failed to es...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | No Assessee in Default Where Payee Has Already Paid Tax – Delhi High Court
Facts of the
CaseThe appeals arose from a common order passed by the
Income Tax Appellate Tribunal pertaining to the financial years 2001-02 to
2004-05. The Assessing Officer held that the assessee had failed to estab...
Understand the landmark Delhi High Court judgment in CIT vs. Bharti Cellular Ltd. regarding TDS on interconnect/port access charges. This analysis explores whether such payments qualify as "fees for technical services" under Section 194J, referencing the crucial Skycell Communications ruling and the principle of noscitur a sociis regarding human intervention.
Are Interconnect/Port Access Charges "Fees
for Technical Services" under Section 194J? – Commissioner of Income Tax
vs. Bharti Cellular Ltd.Facts of the CaseThe assessees are cellular mobile telephone service provide...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | Delhi High Court on TDS Default under Sections 201(1), 201(1A) and Applicability of Section 194C
Fact of caseThe Revenue filed appeals against the common order
passed by the Income Tax Appellate Tribunal relating to financial years 2001-02
to 2004-05. The dispute arose regarding the assessee's alleged failur...
Commissioner of Income Tax v. Flamingo Finance and Investment | Delhi High Court on Section 263 Revision and Consequential Assessment Proceedings under the Income-tax Act, 1961
Facts of the CaseThe assessee, Flamingo Finance and Investment,
filed its return declaring a loss of ₹6,721. The Assessing Officer initially
completed the assessment by accepting the returned loss.Subsequently, the C...
Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Applicability of Rule 3(5) to Concessional Education Facilities Provided to Employees' Children | Sections 201(1) & 201(1A) of the Income-tax Act
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, provided educational facilities to the children of its teachers and
staff members at concessional rates. The school charged approximate...
Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Taxability of Concessional Education Facilities to Employees’ Children under Rule 3(5) and TDS Liability under Sections 201(1) & 201(1A) of the Income-tax Act
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, provided educational facilities to the children of its teachers and
staff at concessional rates.During examination of the school’s re...
Birla Vidya Niketan vs Income Tax Officer | Delhi High Court on Taxability of Concessional Educational Facilities Provided to Employees’ Children under Rule 3(5) and Sections 201(1) & 201(1A) of the Income-tax Act
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, provided concessional educational facilities to the children of its
teachers and staff members.The school charged employee-children app...
Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Taxability of Concessional Educational Facilities Provided to Employees’ Children under Rule 3(5) of the Income Tax Rules and TDS Liability under Sections 201(1) & 201(1A)
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, was subject to the provisions of Chapter XVII-B of the Income Tax Act.
During an inspection of its books of account covering the financ...
Commissioner of Income Tax-III vs. M/s SIEL Industrial Estate Ltd. (Delhi High Court) – Penalty Proceedings under Section 271(1)(c) Cannot Survive Without Recorded Satisfaction of the Assessing Officer
Facts of the Case
The Assessing Officer completed the assessment proceedings against
M/s SIEL Industrial Estate Ltd.
Subsequently, penalty proceedings under Section 271(1)(c) of the
Income Tax Act, 1961, ...