ITA No. 1618/DEL/2020: ACIT vs Raytheon Company on Permanent Establishment Issues Introduction This analysis delves into the case of ITA No. 1618/DEL/2020, heard by the Income Tax Appellate Tribunal, Delhi Bench ‘F’. The case involves the Assistant Commissioner of Income-Tax, Circle-3(1)(1) International Taxation, New Delhi (Appellant) and Raytheon Company, Gurgaon (Respondent), concerning issues of Permanent […]
ITA No. 1619/DEL/2020: Jagdish vs ITO Ward – 1(3), Ghaziabad on Unexplained Cash Deposits Introduction This analysis examines the case of ITA No. 1619/DEL/2020 heard by the Income Tax Appellate Tribunal, Delhi Benches ‘SMC’. The case features Jagdish from New Delhi as the appellant and the Income Tax Officer, Ward – 1(3), Ghaziabad as the […]
Exploring ITA No. 1620/DEL/2020: Shaleen Prasad vs ITO Ward – 52(2), New Delhi on Capitation Fee Dispute Introduction The Income Tax Appellate Tribunal Delhi Bench “SMC” dealt with an appeal filed by Shaleen Prasad against the decision of the Commissioner of Income Tax (Appeals)-35, New Delhi for the assessment year 2007-08. The case centered around […]
Detailed Analysis of ITA No. 1621/DEL/2020: Aero Club vs DCIT on Rent vs CAM Charges Dispute Case Overview This tribunal decision discusses a pivotal tax dispute between Aero Club and the Deputy Commissioner of Income Tax (DCIT), Circle-73(1), New Delhi, concerning the appropriate classification of Common Area Maintenance (CAM) charges versus rent for tax deduction […]
Review of ITA No. 1622/DEL/2020: Aruna Garg vs ACIT on Client Code Modification Issue Introduction The Income Tax Appellate Tribunal, Delhi Bench ‘A’ presided over the case between Aruna Garg and the Assistant Commissioner of Income Tax (ACIT), Circle-1, Ghaziabad, relating to discrepancies in client code modifications and its tax implications for the assessment year […]
Analysis of ITA No. 1624/DEL/2020: Cryoviva Biotech Private Limited vs ACIT – Settlement under Vivad Se Vishwas Scheme Introduction The case ITA No. 1624/DEL/2020 involved Cryoviva Biotech Private Limited, a firm based in New Delhi, which faced tax disputes with the Assistant Commissioner of Income Tax (ACIT), Circle-6(2), New Delhi, for the assessment year 2017-18. […]
Case Analysis of ITA No. 1625/DEL/2020: Surya Fashioncrafts Pvt Ltd vs. DCIT on PF and ESIC Contributions Introduction This analysis delves into the Income Tax Appellate Tribunal decision for ITA No. 1625/DEL/2020, assessing the legal proceedings between Surya Fashioncrafts Pvt Ltd and the Deputy Commissioner of Income Tax (DCIT), Central Processing Center (CPC), New Delhi […]
Detailed Analysis of ITA 1626/DEL/2020: Azamgarh Steel & Power Pvt. Ltd. vs CPC, Bangalore Case Overview The case of Azamgarh Steel & Power Pvt. Ltd. vs Centralized Processing Center (CPC), Bangalore pertains to an appeal filed by the assessee against the order dated September 9, 2020, by the Commissioner of Income Tax (Appeals)-I, New Delhi, […]
Case Withdrawal Analysis: Anand Diaries Pvt. Ltd. vs. DCIT, ITA No. 1627/DEL/2020 Introduction This article delves into the case of Anand Diaries Pvt. Ltd. vs. DCIT Circle-2(2), New Delhi, where the appellant withdrew its appeal in ITAT, New Delhi. This case is pivotal in understanding the dynamics and reasoning behind withdrawing an appeal in the […]
Resolution Under Vivad Se Vishwas: Sanjivani Corporate Park Developers Ltd vs. ADL/JCIT, ITA No. 1629/DEL/2020 Introduction This article examines the case of Sanjivani Corporate Park Developers Ltd vs. ADL/JCIT Special Range-8, New Delhi, resolved under the Vivad Se Vishwas scheme. The appeal was initially filed against the order of CIT(A)-8 relating to the assessment year […]
Settlement Analysis Under Vivad Se Vishwas: Sanjivani Corporate Park Developers Ltd vs. ADL/JCIT, ITA No. 1630/DEL/2020 Introduction This article explores the case of Sanjivani Corporate Park Developers Ltd vs. ADL/JCIT Special Range-8, New Delhi, specifically addressing how the appeal for the assessment year 2016-17 was resolved under the Vivad Se Vishwas scheme. This case mirrors […]
Financial Discrepancies and Judicial Review: Creative Instruments & Controls vs. ITO Ward-53(3), ITA No. 1631/DEL/2020 Introduction This article examines the appeal by Creative Instruments & Controls against the ITO Ward-53(3), concerning alleged financial discrepancies for the assessment year 2012-13. The case sheds light on the complexities of financial auditing and judicial review processes. Case Background […]
Employee Contribution Dispute: Wellman Employment India Pvt. Ltd. vs. DCIT, ITA No. 1632/DEL/2020 Introduction The case between Wellman Employment India Pvt. Ltd. and the DCIT Range-48, New Delhi, revolves around the complex issue of employee contributions under the Provident Fund (PF) and Employee State Insurance (ESI) acts for the assessment year 2017-18. Background Wellman Employment […]
Legal Analysis of PF & ESIC Disallowance Challenge: Akal Information Systems Ltd. vs. Circle – 2(2), ITA No. 1633/DEL/2020 Case Overview Akal Information Systems Ltd. challenged the tax authority’s decision to disallow PF and ESIC contributions due to delays in payment for the assessment year 2019-20. This dispute highlights the critical legal interpretations and the […]
Provident Fund Due Date Dispute: Aroma Aromatics & Flavours vs. ACIT, ITA No. 1634/DEL/2020 Introduction This article delves into the case of Aroma Aromatics & Flavours vs. ACIT, where the primary issue was the due date for provident fund contributions for the assessment year 2017-18. The dispute highlights the complexities of legal interpretations in tax […]
Case Study on Agricultural Sale Proceeds: Girdari Lal vs. ITO Ward 1(3) Faridabad, ITA No. 1636/DEL/2020 Introduction This article explores the tribunal decision in the case of Girdari Lal vs. ITO Ward 1(3) Faridabad, where significant cash deposits were scrutinized under income tax provisions. Background Girdari Lal, a 92-year-old agriculturist, faced allegations of unexplained cash […]
Legal Review of Notice Non-Compliance Penalty: Suraj Bhan vs. ITO Ward-4, Rohtak, ITA No. 1637/DEL/2020 Case Introduction This article examines the case of Suraj Bhan vs. ITO Ward-4, Rohtak, where the focal point was the imposition of penalties based on a notice under Section 148 of the Income Tax Act, which Suraj Bhan claims was […]
Expense Disallowance Review: Hindustan Tin Works Ltd vs. ACIT, ITA No. 1638/DEL/2020 Introduction This article explores the case of Hindustan Tin Works Ltd vs. ACIT, Circle-11(2), New Delhi, where disputes arose over the disallowance of certain expenses claimed by the company during the assessment year 2017-18. Case Background The tribunal reviewed the disallowance of Rs. […]
Jurisdiction Dispute in Penalty Proceedings: Pravesh Kumar Garg vs. ACIT, ITA No. 1641/DEL/2020 Introduction This article examines the case of Pravesh Kumar Garg vs. ACIT, Circle-47(1), New Delhi, where significant legal issues concerning jurisdiction and penalty provisions under the Income Tax Act were discussed. Background The case involved a penalty imposed under Section 271AAC due […]
Detailed Analysis of ITA 1642/DEL/2020: Shivani Madan vs. ACIT Central Circle-05, New Delhi for AY 2015-16 Case Overview The case of Shivani Madan vs. ACIT Central Circle-05, New Delhi, assessed in the year 2015-16, revolves around the income tax implications of notional rent and property ownership between spouses. This analysis provides insights into the tribunal’s […]
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