Resolution of Provident Fund and Employee State Insurance Dispute in ITA 1913/DEL/2020: Trutech Constructions Pvt Ltd vs. DCIT Introduction The case ITA 1913/DEL/2020 involves Trutech Constructions Pvt Ltd, New Delhi, contesting against DCIT CPC, Bangalore, over deductions related to Provident Fund (PF) and Employee State Insurance (ESI) for the assessment year 2018-19. The case was […]
Case Review of ITA 1915/DEL/2020: Beacon Higher Education Services Pvt Ltd vs. ACIT – Compliance and Legal Challenges Introduction This article provides a detailed review of the Income Tax Appellate Tribunal Delhi Bench ‘A’ decision in the case of Beacon Higher Education Services Pvt Ltd vs. ACIT for the assessment year 2012-13, pronounced on July […]
Depreciation Dispute Resolution in ITA 1917/DEL/2020: RL Steels & Energy Ltd vs. JCIT Special Range-7 Case Overview This article examines the case of RL Steels & Energy Ltd vs. JCIT Special Range-7, under case number ITA 1917/DEL/2020, where the primary dispute centered on the depreciation claims on certain assets for the assessment year 2012-13, leading […]
Case Withdrawal of ITA 1918/DEL/2020: Prosperous Buildcon Private Limited vs. ITO Introduction The case ITA 1918/DEL/2020 between Prosperous Buildcon Private Limited and ITO WARD – 20(2), New Delhi highlights a significant instance of appellate withdrawal in the realm of tax litigation. This article delves into the details of the case, the reasons behind the withdrawal, […]
Appeal for Fair Hearing in ITA 1920/DEL/2020: Golfgreen Residency Pvt Ltd vs. DCIT Case Overview This article delves into the case ITA 1920/DEL/2020, where Golfgreen Residency Pvt Ltd faced an ex parte decision by the CIT(A) for the assessment year 2015-16. The appeal highlights critical issues concerning procedural fairness and the principles of natural justice […]
Tax Treatment of TUFS Subsidies in ITA 1921/DEL/2020: DCIT vs. Maral Overseas Ltd Introduction In the significant case of ITA 1921/DEL/2020, the dispute between DCIT Central Circle-31 and Maral Overseas Ltd centered around the classification of interest subsidies received under the Technology Upgradation Fund Scheme (TUFS) as capital or revenue receipts, impacting tax liabilities for […]
Detailed Examination of ITA 1922/DEL/2020: DCIT vs. Maral Overseas Ltd – TUFS as Capital Receipt Introduction The Income Tax Appellate Tribunal’s decision in ITA 1922/DEL/2020 between DCIT, Central Circle-31, New Delhi and Maral Overseas Ltd, addresses the intricate issue of whether interest subsidies under the Technology Upgradation Fund Scheme (TUFS) should be treated as capital […]
Analysis of ITA 1923/DEL/2020: DCIT vs. BSL Limited on TUFS Capital Receipt Classification Case Overview The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ reviewed the appeal ITA No. 1923/Del/2020 concerning the assessment year 2014-15, where DCIT, Central Circle-31, New Delhi appealed against BSL Limited, Bhilwara. This case addresses the classification of interest subsidies under […]
In-depth Analysis of ITA 1924/DEL/2020: DCIT Central Circle-31 vs. BSL Limited Case Overview The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ examined the appeal ITA No. 1924/Del/2020 for the assessment year 2015-16, where DCIT, Central Circle-31, New Delhi, contested the CIT(A)’s decision regarding the classification of TUFS subsidies received by BSL Limited, Bhilwara as […]
Case Review of ITA 1925/DEL/2020: Withdrawal of Appeal Against BSL Limited Introduction This review discusses the withdrawal of the appeal in ITA 1925/DEL/2020 filed by the Revenue against BSL Limited, concerning the assessment year 2017-18. The case was presented before the Income Tax Appellate Tribunal, Delhi Bench ‘A’. Background The Revenue contested the decision by […]
Detailed Review of ITA 1926/DEL/2020: Disallowance of Dividend Income and Bogus Purchases in the Case of RSWM Ltd Introduction The Income Tax Appellate Tribunal’s decision in ITA 1926/DEL/2020 addresses significant tax disputes involving RSWM Ltd for the assessment year 2011-12, focusing on disallowances under Section 14A of the Income Tax Act and allegations of bogus […]
Analysis of ITA 1927/DEL/2020: Disallowance Under Section 14A in the Case of RSWM Ltd for AY 2012-13 Introduction The Income Tax Appellate Tribunal’s decision in ITA 1927/DEL/2020 concerns a challenge by the Revenue against the CIT(A)’s restriction of disallowance under Section 14A of the Income Tax Act, 1961 related to RSWM Ltd for the assessment […]
Comprehensive Analysis of ITA 1930/DEL/2020: ZTE Corporation vs DCIT International Taxation on Permanent Establishment and Profit Attribution Introduction This document explores the intricate details of ITA 1930/DEL/2020, where ZTE Corporation contested the DCIT’s assessment concerning permanent establishment (PE) presence and the attribution of profits in India for the assessment year 2017-18. Background ZTE Corporation, a […]
ITA No. 1931/DEL/2020: DCIT vs. Atul Kumar Gupta Detailed Analysis of ITA No. 1931/DEL/2020 This article provides a comprehensive analysis of the Income Tax Appellate Tribunal’s decision in the case of ITA No. 1931/DEL/2020, where the Deputy Commissioner of Income Tax, Central Circle-28, New Delhi, was the appellant against Mr. Atul Kumar Gupta, the respondent, […]
ITA No. 1934/DEL/2020: VLCC Healthcare Ltd vs. Addl. CIT Detailed Legal Review of ITA No. 1934/DEL/2020 The Income Tax Appellate Tribunal’s decision in ITA No. 1934/DEL/2020 highlights a dispute between VLCC Healthcare Ltd and the Additional Commissioner of Income Tax, Range-17, New Delhi, over compensation received for delay in contractual obligations and remuneration disallowances for […]
ITA No. 1935/DEL/2020: Shaikh Abdul Hameed vs. ACIT Case Analysis of ITA No. 1935/DEL/2020 The Income Tax Appellate Tribunal Delhi Bench dealt with an appeal by Shaikh Abdul Hameed against the Additional Commissioner of Income Tax, Circle-32(1), New Delhi, for the assessment year 2015-16, challenging the treatment of certain investments as unexplained. Background The case, […]
ITA No. 1936/DEL/2020: Matrix Consultancy Services vs. DCIT Case Summary of ITA No. 1936/DEL/2020 The Income Tax Appellate Tribunal Delhi Bench addressed an appeal by Matrix Consultancy Services against the Deputy Commissioner of Income Tax, CPC, Bengaluru regarding the assessment year 2017-18, challenging the classification of their business activities. Background The case, filed under ITA […]
ITA No. 1936/DEL/2020: Matrix Consultancy Services vs. DCIT Case Summary of ITA No. 1936/DEL/2020 The Income Tax Appellate Tribunal Delhi Bench addressed an appeal by Matrix Consultancy Services against the Deputy Commissioner of Income Tax, CPC, Bengaluru regarding the assessment year 2017-18, challenging the classification of their business activities. Background The case, filed under ITA […]
ITA No. 1936/DEL/2020: Matrix Consultancy Services vs. DCIT Case Summary of ITA No. 1936/DEL/2020 The Income Tax Appellate Tribunal Delhi Bench addressed an appeal by Matrix Consultancy Services against the Deputy Commissioner of Income Tax, CPC, Bengaluru regarding the assessment year 2017-18, challenging the classification of their business activities. Background The case, filed under ITA […]
ITA No. 1936/DEL/2020: Matrix Consultancy Services vs. DCIT Case Summary of ITA No. 1936/DEL/2020 The Income Tax Appellate Tribunal Delhi Bench addressed an appeal by Matrix Consultancy Services against the Deputy Commissioner of Income Tax, CPC, Bengaluru regarding the assessment year 2017-18, challenging the classification of their business activities. Background The case, filed under ITA […]
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