-
CBDT Notification No.113/2021 dt. Sept 17, 2021, extending the deadline for completion of assessment under Benami Act cannot be extended to Adjudicating Authority who ceased to hold the office
Ramaa Advisors Pvt. Ltd Vs UNION OF INDIA & ANR
(2022) TaxCorp(LJ) 29867 (HC-DELHI)
-
If an adverse order is passed by PCIT then no effect shall be given for one week from the date of service of the order.
China Construction Sausum India Pvt. Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29863 (HC-DELHI)
-
The amendment to Section 36(1)(va) made by the Finance Act, 2021 with respect to disallowance of PF contribution deposited beyond the due date, cannot be presumed to be retrospective.
TV Today Network Ltd Vs PR. COMMISSIONER OF INCOME TAX -7
(2022) TaxCorp(LJ) 29846 (HC-DELHI) · Section 36(1)(va)
-
Scrutiny assessment of VFSPL was completed without making any addition and was concluded even prior to the issuance of the notice under Section 148A(d) to the Assessee.
South Asian Stocks Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29839 (HC-DELHI)
-
The report which forms the basis of opinion that Assessee has shown bogus purchases from bogus entities to suppress the profit and reduce the tax liability were not provided to the Assessee which violates the principles of natural justice.
Best Buildwell Private Limited Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 29838 (HC-DELHI) · Section 148A(d)
-
Section 206AA cannot override the provisions of India-Netherland DTAA.
Air India Ltd Vs COMMISSIONER OF INCOME TAX INTERNATIONAL
(2022) TaxCorp(LJ) 29821 (HC-DELHI) · Section 206AA
-
Order under Section 241A cannot be passed in a mechanical and routine manner and refunds cannot be withheld just because Section 143(2) notice has been issued and the Revenue wants verify the claim for deduction under Section 10AA.
Trueblue India LLP Vs DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29810 (HC-DELHI) · Section 241A
-
Recovery of demand against issues which have been decided in favour of Assessee is wholly unwarranted.
Expeditors International Of Washingtion, INC Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29800 (HC-DELHI)
-
When at the first instance in the original assessment proceedings, no opinion is formed, the principle of change of opinion does not apply.
Sunil Jain Vs INCOME TAX DEPARTMENT THROUGH NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 29798 (HC-DELHI)
-
The approach of the AO as well as PCIT to determine jurisdiction after completion of assessment is contrary to Section 124(4).
UV Realtors Private Limited Vs PR. COMMISSIONER OF INCOME TAX-7, DELHI
(2022) TaxCorp(LJ) 29790 (HC-DELHI) · Section 124(4)
-
Revenue is directed to process ITRs of companies disclosing income under Section 44BB pertaining to AY 2016-17 so that CPC could process the refund.
Almansoori Wireline Services Company LLC Vs CENTRAL BOARD OF DIRECT TAXES & ORS
(2022) TaxCorp(LJ) 29776 (HC-DELHI) · Section 44BB
-
Disputed question of material fact cannot be decided in the writ proceedings and shall be determined in the appellate proceedings.
Tata Teleservices Limited Vs COMMISSIONER OF INCOME TAX (IT)
(2022) TaxCorp(LJ) 29760 (HC-DELHI)
-
In cases of short deduction of TDS, disallowance under Section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201.
FUTURE FIRST INFO. SERVICES PVT. LTD Vs PR. COMMISSIONER OF INCOME TAX-1
(2022) TaxCorp(LJ) 29747 (HC-DELHI) · Section 201
-
DSIR is statutorily bound to issue the Form 3CL within 120 days in accordance with Rule 6(7A)(ba).
SRF Ltd Vs UNION OF INDIA & ANR
(2022) TaxCorp(LJ) 29746 (HC-DELHI)
-
HC- Retrospective provision in a tax act which is for the removal of doubts cannot be presumed to be retrospective.
ERA Infrastructure (India) Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
(2022) TaxCorp(LJ) 29734 (HC-DELHI)
-
The Revenue wrongly concluded that the Assessee had not disclosed the sale of property and long term capital gain in the ITR which was, in fact, accepted by the Revenue at the time of original assessment.
Seema Gupta Vs ITO
(2022) TaxCorp(LJ) 29726 (HC-DELHI)
-
Merely because the sanction mentions that the Director verified the returns by appending his digital signature, does not extend the applicability of sanction to him.
Vipul Aggarwal Vs INCOME TAX OFFICE
(2022) TaxCorp(LJ) 29725 (HC-DELHI)
-
The Revenue had failed to provide any cogent reasoning or working to substantiate the disallowance.
M/s Utech Developers Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 3
(2022) TaxCorp(LJ) 29704 (HC-DELHI)
-
Compensation paid by Assessee to obtain a vacant and peaceful of the hotel property pursuant to litigation over damage to the property, is payment made to facilitate trading operations, thus not a capital expenditure.
ELEL Hotels And Investments Ltd Vs PCIT
(2022) TaxCorp(LJ) 29648 (HC-DELHI)
-
The extent of expenditure on advertising does not decide as to whether the expenditure incurred is of a revenue nature or of a capital nature nothing on record to show that a capital asset was created.
Miele India Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX -6
(2022) TaxCorp(LJ) 29465 (HC-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.