Blog Categories
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 v. Integrated Databases India Ltd. (2008) | Interpretation of Section 10B(5) of the Income Tax Act, 1961: Filing of Audit Report Along with Return vs Before Assessment Framing – Directory vs Mandatory Requirement
Facts of the CaseThe Revenue/Appellant (Commissioner of Income Tax) filed an
appeal challenging the order of the Income Tax Appellate Tribunal (ITAT), which
had ruled in favor of the Respondent/Assessee (Integrated Dat...
Commissioner of Income Tax vs. M/s India Crafts (and Connected Matters) Under Section 271 & Section 271(1B) of the Income Tax Act, 1961
Facts of the Case
The
Division Bench of the High Court of Delhi initially referred a batch of
appeals (led by ITA No. 766/2006, Commissioner of Income Tax v. M/s
India Crafts, along with 30 other conn...
Commissioner of Income Tax v. Smt. Rani Shankar Mishra: Taxability of Gender Discrimination Compensation and Interest Received from a Foreign Government Under Section 17(3)(iii) of the Income-Tax Act, 1961
Facts of the Case
In
January 1982, the Respondent (Assessee) applied for a position with the
"Voice of America," a state-owned broadcasting agency of the
United States Government.
In
1984, th...
Commissioner of Income Tax vs. M/S Kwality Ice Cream: Deductibility of Disputed Sales Tax Provisions Under the Mercantile System and the Applicability of Section 41 and Section 256(1) of the Income Tax Act, 1961
Facts
of the Case·
The reference relates to the Assessment
Year 1976-77. ·
The assessee, M/S Kwality Ice Cream,
stric...
Commissioner of Income Tax vs. M/s India Crafts (and Connected Matters) Under Section 271 & Section 271(1B) of the Income Tax Act, 1961
Facts of the Case
The
Division Bench of the High Court of Delhi initially referred a batch of
appeals (led by ITA No. 766/2006, Commissioner of Income Tax v. M/s
India Crafts, along with 30 other conn...
Commissioner of Income Tax vs. Market Committee | Legal Status and Taxability of Market Committees Under Section 10(20) Post-Finance Act 2002: Delhi High Court Affirms Supreme Court Precedent in CIT vs. Market Committee, Bariwala to Dismiss Revenue Appeals
Facts of the CaseThe Revenue filed a series of income tax appeals, specifically
ITA Nos. 1315/2008, 1346/2008, 1347/2008, and 1362/2008, before the Division
Bench of the Delhi High Court. These appeals targeted the ass...
Commissioner of Income Tax vs. Market Committee, Bariwala (In Light of CIT, Bhatinda vs. Market Committee, Bariwala, Punjab) – Scope of Taxability and Exemptions of Market Committees under the Income Tax Act, 1961
Facts of the Case
The
Revenue (Income Tax Department / Appellant) filed a cluster of Income Tax
Appeals—specifically ITA Nos. 1315/2008, 1346/2008, 1347/2008, and
1362/2008—before the Division Ben...
Commissioner of Income Tax vs. Delhi Tourism and Transportation Development Corporation (DTTDC) & Ors. (2008) | Mandate of Committee on Disputes (COD) and Inter-Governmental Litigation Clearance Between Central & State Government PSUs
Facts of the CaseThe bunch of appeals (led by ITA No. 52/2007) represented a
legal conflict between the Central Government (represented by the Income Tax
Revenue Department) and various Public Sector Undertakings (PSUs...
Commissioner of Income Tax, Bhatinda Vs. Market Committee, Bariwala (Followed in CIT Vs. Market Committee) | Tax Exemption Under Section 10(20) of Income Tax Act, 1961 – Entitlement of Market Committees as Local Authorities Post-Finance Act, 2002 Amendment
Facts of the CaseThe Revenue (Income Tax Department) filed a series of appeals
(including ITA No. 1362/2008) before the Delhi High Court challenging orders
passed in favor of the Respondent (Market Committee). The core...
Sabharwal Properties Industries Pvt. Ltd. & Sabharwal Apartments Pvt. Ltd. vs. Income Tax Officer| under section 147 and Section 148 of the Income Tax Act, 1961
Facts
of the CaseThe petitioners, Sabharwal Apartments
Private Limited (SAPL) and Sabharwal Properties Industries Private Limited
(SPIPL), filed writ petitions challenging reassessment notices issued to them
on March...