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CIT-7 vs Odeon Builders Pvt. Ltd. & Connected Matters (Pr. Commissioner of Income Tax-4 vs Gulbarga Associates Pvt. Ltd.) — Interpretation of Section 260A Limitation Period under the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe judgment covered three connected Income Tax
Appeals:1. ITA
52/2015 (CIT-7 vs Odeon Builders Pvt. Ltd.)The Revenue challenged an ITAT order dated 16 May
2014. The assessee raised a preliminar...
Delhi Bureau of Text Books vs Director of Income Tax (Exemption) Exemption under Sections 11 & 12 of the Income Tax Act for Textbook Publishing Activities Held as “Education” under Section 2(15) – Delhi High Court
Facts of the CaseThe assessee, Delhi Bureau of Text Books, was established in
1970 under the Societies Registration Act for promoting education by ensuring
timely availability of quality textbooks to students at subsid...
M/s Telenor (India) Communications Pvt. Ltd. Vs. Assistant Commissioner of Income Tax & Ors. | Delhi High Court on Scope of Remand in Stay of Tax Demand under Section 220(6) of Income Tax Act, 1961
Facts of the
CaseThe petitioner challenged the action of the
Assessing Officer who had initially granted stay of tax demand for AY 2014-15
against payment of 15% of the disputed demand amounting to ₹62.71 crores out...
Delhi Bureau of Text Books vs Director of Income Tax (Exemptions) | Exemption under Sections 11, 12 & Scope of “Education” under Section 2(15) of the Income Tax Act
Facts of the CaseThe assessee, Delhi Bureau of Text Books, was established in
1970 and registered under Section 12A as a charitable institution. Its
principal objective was to facilitate educational advancement by prod...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Delhi High Court | Search & Seizure Validity under Section 132 and Block Assessment under Chapter XIV-B of the Income Tax Act
Facts of the Case
Ashok Chawla, a retired Army officer, established Centaur
Helicopter Services Pvt. Ltd., an authorized dealer of helicopter
sales in India.
The Income Tax Department suspected that he e...
Delhi Bureau of Text Books vs Director of Income Tax (Exemptions) – Whether Publication and Sale of School Textbooks Constitutes “Education” for Claiming Exemption under Sections 11 and 12 of the Income Tax Act, 1961
Facts of the CaseThe assessee, Delhi Bureau of Text Books, was a
society registered under the Societies Registration Act, 1860 and granted
registration under Section 12A of the Income Tax Act. It was established by the...
Ashok Chawla & Connected Assessees vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Legality of Search & Seizure, Undisclosed Income, Foreign Bank Account and Block Assessment under Income Tax Act
Facts of the
CaseThis batch of appeals and writ petitions arose from
search and seizure operations conducted by the Income Tax Department on 31
August 1995 against Ashok Chawla, his companies, and associated
persons....
Delhi Bureau of Text Books vs Director of Income Tax (Exemptions) | Delhi High CourtExemption under Sections 11 & 12 cannot be denied to Text Book Publishing Society engaged in Educational Activities merely because surplus/profit is generated | Section 2(15), Section 11, Section 12A, Section 260A of Income Tax Act, 1961
Facts of the
CaseThe Appellant, Delhi Bureau of Text Books (DBTB),
is a society registered under the Societies Registration Act, 1860 and
established by the Ministry of Education and Government of NCT of Delhi for
ad...
Ashok Chawla vs Commissioner of Income Tax, New Delhi | Delhi High Court on Validity of Search & Seizure, Block Assessment and Undisclosed Income under Sections 132 & 158BC of the Income Tax Act
Facts of the CaseThe matter arose from a batch of appeals and writ
petitions relating to search and seizure proceedings conducted by the Income
Tax Department in 1995 against Ashok Chawla and associated entities.The Re...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Delhi High Court | Section 132 & Section 260A of the Income Tax Act, 1961
Facts of the CaseShri Ashok Chawla, a retired Indian Army officer,
founded Centaur Helicopter Services Pvt. Ltd., engaged in helicopter trading
and dealership in India.The Revenue suspected that:
He earned substantia...