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Commissioner of Income Tax vs Somnath Buildtech Pvt. Ltd. – Allowability of Advertisement, Brokerage & Administrative Expenses as Revenue Expenditure under Section 37(1) of the Income Tax Act, 1961
Facts of the
CaseThe assessee, a real estate developer, was engaged
in construction of residential and commercial projects in Rajasthan. During the
Assessment Year 2009–10, the assessee incurred various expenses, in...
M/s AGL Logistics Private Limited vs Commissioner of Income Tax (NFAC), Delhi & Anr. | Delhi High Court on Cryptic Stay Orders & Timely Disposal of Appeal under Income Tax Law (2022)
Facts of the
CaseThe Petitioner filed a writ petition seeking directions
to the Respondents to decide:
The stay application dated 10 September 2021, and
The appeal filed on 26 August 2021 against the assessment
...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Commissioner of Income Tax vs Daikin Shri Ram Aircon Pvt Ltd & Daikin Air Conditioning India Pvt Ltd – Depreciation on Goodwill & Intangible Assets under Section 32(1)(ii)
Facts of the
CaseThe assessee companies were engaged in
manufacturing and trading air conditioners and acquired:
Business & Marketing Rights from
Usha International Ltd. for ₹2 crore (treated as goodwill ...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax, International Taxation Delhi & Ors. – Delhi High Court Directs Timely Implementation of ITAT Order and Refund with Interest (Sections 153(5), 244A, 244(1A) Income Tax Act)
Facts of the
CaseThe Petitioner, MUFG Bank Ltd., filed a writ
petition before the Delhi High Court seeking directions against the Income Tax
Department for failure to give effect to the order passed by the Income Tax
...