Principal Commissioner of Income Tax-5 vs Kronos Solutions India Pvt. Ltd. (2018) – Delhi High Court | Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018

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Facts of the CaseThe Revenue (Principal Commissioner of Income Tax-5) filed appeals before the Delhi High Court against the respondent, Kronos Solutions India Pvt. Ltd. The appeals involved certain substantial question...

PR. Commissioner of Income Tax-2 vs M/s Business India Television International Ltd. (Delhi High Court, 2018) – Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018

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Facts of the CaseThe present matter pertains to two appeals filed by the Revenue before the Delhi High Court against M/s Business India Television International Ltd. The appeals (ITA 798/2018 and ITA 799/2018) involved...

The Pr. Commissioner of Income Tax-5 vs Kronos Solutions India Pvt. Ltd. (2018) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018

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Facts of the CaseThe Revenue filed appeals against the respondent assessee, Kronos Solutions India Pvt. Ltd., raising certain substantial questions of law under the Income Tax Act. However, during the hearing, it was s...

Principal Commissioner of Income Tax–5 vs Kronos Solutions India Pvt. Ltd. (2018) – Delhi High Court | Low Tax Effect Appeal Dismissed under CBDT Circular No. 3/2018 (Section 260A, Income Tax Act)

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Facts of the CaseThe appeal was filed by the Revenue (Principal Commissioner of Income Tax–5) under Section 260A of the Income Tax Act before the Delhi High Court against Kronos Solutions India Pvt. Ltd.During the he...

PR. Commissioner of Income Tax-2 vs M/s Business India Television International Ltd (2018) – Delhi High Court | Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018

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30/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 42
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Facts of the CaseThe Revenue filed two appeals before the Delhi High Court against the respondent assessee, M/s Business India Television International Ltd. However, during the hearing, counsel for the Revenue submitte...

Principal Commissioner of Income Tax-5 vs M/s Jawa Plastics (P) Ltd. | Delhi High Court | Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018

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Facts of the Case The Revenue filed multiple appeals including ITA No. 777/2017 against M/s Jawa Plastics (P) Ltd. Similar connected matters were also filed (ITA 802/2018 and ITA 433/2018). Duri...

Pr. Commissioner of Income Tax-2, Agra vs Chitrakoot Merchandise Pvt. Ltd. & Pr. Commissioner of Income Tax (Central-3) vs Ambika Infratech Pvt. Ltd. (Delhi High Court | ITA 804/2018 & ITA 328/2018 | CBDT Circular No. 3/2018 – Low Tax Effect Appeals)

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Facts of the Case The Revenue preferred appeals before the Delhi High Court against the respective respondents. The matters involved determination of substantial questions of law under the In...

Principal Commissioner of Income Tax-5 vs M/s Jawa Plastics (P) Ltd. | Delhi High Court | Low Tax Effect Appeal Dismissed under CBDT Circular No. 3/2018

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Facts of the CaseThe present matter involved multiple income tax appeals filed by the Revenue before the Delhi High Court under Section 260A of the Income Tax Act, 1961. One of the appeals was Principal Commissioner of...

PR. Commissioner of Income Tax–2, Agra vs Chitrakoot Merchandise Pvt. Ltd. & PR. Commissioner of Income Tax (Central)-3 vs Ambika Infratech Pvt. Ltd. | Delhi High Court | Low Tax Effect Appeals Dismissed (CBDT Circular No. 3/2018)

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Facts of the CaseThe Revenue filed two appeals before the Delhi High Court under Section 260A of the Income Tax Act against respective assessees: Chitrakoot Merchandise Pvt. Ltd. Ambika Infratech Pvt. L...

CHEIL INDIA PRIVATE LIMITED vs PRINCIPAL COMMISSIONER OF INCOME TAX (Delhi High Court, 2018) – Section 144, 133(6), 40(a)(ia), 194C & 260A of Income Tax Act | Remand in Best Judgment Assessment Case

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Facts of the CaseThe present appeals arise from assessment proceedings for Assessment Year 2011–12, where the assessee, Cheil India Private Limited, was subjected to a best judgment assessment under Section 144 of th...