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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...
Commissioner of Income Tax v. M/s D.G. Housing Projects Ltd. | Delhi High Court on Section 271(1)(c) Satisfaction Requirement and Retrospective Effect of Section 271(1B)Commissioner of Income Tax v. M/s D.G. Housing Projects Ltd. | Delhi High Court on Section 271(1)(c) Satisfaction Requirement and Retrospective Effect of Section 271(1B)
Facts of the CaseThe appeal formed part of a batch of income-tax appeals
involving a common legal issue concerning the validity of penalty proceedings
initiated under Section 271 of the Income-tax Act. The Income Tax A...
Commissioner of Income Tax v. Assessee (Name Not Mentioned) | Delhi High Court Dismisses Revenue Appeals Against Deletion of Additions in Block Assessment | ITA Nos. 863 & 864 of 2008 | 2008:DHC:12467-DB
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the common order dated 07.09.2007 passed by the Income Tax
Appellate Tribunal (ITAT) relating to the block assessment period from
01....
Commissioner of Income Tax, Delhi-XI vs. Shrimati Ram Devi (Delhi High Court) – Additional Agricultural Income, Undisclosed Income and Block Assessment under Section 158BB of the Income-tax Act, 1961
Facts of the
CaseThe dispute arose during block assessment
proceedings relating to the block period from Assessment Years 1987-88 to
1997-98. The assessee, Shrimati Ram Devi, owned two fruit orchards situated in
Hima...