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Principal Commissioner of Income Tax–8 vs Steria India Ltd. | Exclusion from Export Turnover Must Also Be Excluded from Total Turnover under Section 10A – Delhi High Court
Facts of the
CaseThe Revenue preferred multiple appeals before the
Delhi High Court challenging the order passed by the Income Tax Appellate
Tribunal (ITAT). The controversy arose in relation to the computation mechan...
M/s Ambience Hospitality Pvt. Ltd. Vs. Deputy Commissioner of Income Tax | False Depreciation Claim on Land, Mens Rea in Wrong Tax Declaration, Conviction Upheld under Sections 276C & 277 of the Income Tax Act, 1961 (Delhi High Court)
Facts of the CaseThe petitioner company claimed depreciation on land
amounting to Rs. 31,80,000 by clubbing it with building assets under the head
“property” in its balance sheet for AY 2007–08. Since land is not...
Commissioner of Income Tax (Exemptions) vs Asian Centre for Organisation Research & Development | Reassessment under Sections 147/148 and Charitable Exemption under Sections 12A, 12AA & 13(3) of the Income Tax Act
Facts of the
CaseThe Revenue filed appeals challenging the order of
the Income Tax Appellate Tribunal (ITAT), which had upheld the order of the
Commissioner of Income Tax (Appeals) [CIT(A)] in favour of the assessee. ...
Commissioner of Income Tax (Exemptions) vs Asian Centre for Organisation Research & Development | Reassessment under Sections 147/148 and Charitable Exemption under Sections 12A, 12AA & 13(3) of the Income Tax Act
Facts of the
CaseThe Revenue filed appeals challenging the order of
the Income Tax Appellate Tribunal (ITAT), which had upheld the order of the
Commissioner of Income Tax (Appeals) [CIT(A)] in favour of the assessee. ...
Commissioner of Income Tax (Exemptions) vs Asian Centre for Organisation Research & Development | Reassessment under Sections 147/148 Invalid Where Charitable Exemption under Section 12A Continues – Delhi High Court
Facts of the
CaseThe Revenue preferred appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT),
whereby the Tribunal upheld the order of the Commissioner of Income Tax
(A...
Principal Commissioner of Income Tax (Central)-1 vs Aditya Khanna | Delhi High Court | Reassessment under Sections 148 & 143(3) and Addition under Section 68 of the Income Tax Act
Facts of the
CaseThe assessee had originally filed the return
declaring net income of ₹98,850/-. Subsequently, reassessment proceedings were
initiated under Section 148 based on information received from the Directo...
Manoj Hora vs. Income Tax Department | Validity of Additions in Search Assessment under Sections 132 & 153C of the Income-tax Act, 1961 | Delhi High Court
Facts of the
CaseA search and seizure action under Section 132
of the Income-tax Act was conducted in the case of M/s Rajdarbar Group.
Consequent to the search proceedings, certain assessment actions were initiated
a...
Principal Commissioner of Income Tax (Central)-1 vs Manoj Hora | Delhi High Court | Section 132(4), Section 132, Search Assessment & Third-Party Statement Addition under Income Tax Act, 1961
Facts of the
CaseA search and seizure operation under Section 132 of
the Income Tax Act, 1961 was conducted on the premises of M/s Rajdarbar Group.
During the course of such proceedings, statements were recorded, incl...
Delhi High Court | Principal Commissioner of Income Tax (Central)-1 vs Vijay Pal Garg – Addition on Alleged Stock Discrepancy Based on Inflated Bank Stock Statements | Section 143(3) & Section 260A of Income-tax Act, 1961
Facts of the
CaseThe Revenue preferred an appeal under Section 260A
of the Income-tax Act against the order of the Income Tax Appellate Tribunal
(ITAT). The dispute arose from a search assessment conducted in the case...
Principal Commissioner of Income Tax (Central)-1 vs. Manoj Hora — Delhi High Court dismisses connected Income Tax Appeals and affirms earlier findings in principal matter (ITA 1045/2017)
Facts of the
Case
The Revenue, through the Principal Commissioner of Income Tax
(Central)-1, preferred multiple connected appeals against the assessee.
These appeals arose from a common factual and legal matr...