Analysis of ITA 238/DEL/2019 Case Summary This article provides an in-depth analysis of the case ITA 238/DEL/2019, where Krishna Devi of New Delhi sought to resolve her tax dispute for the assessment year 2015-16 against the Income Tax Officer, Ward-42(4), New Delhi, under the Vivad Se Vishwas Scheme. Case Background The case stemmed from an […]
Analysis of ITA 241/DEL/2019 Case Summary: ITA 241/DEL/2019 This article delves into the case of ITA 241/DEL/2019, where Shiv Kumar Jatia of New Delhi appealed against the Income Tax Officer (ITO), Ward-10(2), New Delhi, concerning the assessment year 2013-14. The case primarily revolves around the treatment of long-term capital gains and the nuances of capital […]
Analysis of ITA 242/DEL/2019 Case Summary: ITA 242/DEL/2019 This article provides an in-depth analysis of the case ITA 242/DEL/2019, where the appellant, Late Ms. Pushpa Gupta through her legal heir Mr. Anil Kumar Gupta, appealed against the ACIT, Circle-35(1), New Delhi. The case pertains to the assessment year 2015-16 and discusses the appeal process, evidentiary […]
Analysis of ITA 243/DEL/2019 Case Summary: ITA 243/DEL/2019 This article provides an in-depth analysis of the case ITA 243/DEL/2019, where the appellant, A G Peripherals, New Delhi, appealed against the ACIT, Circle-41(1), New Delhi. The case pertains to the assessment year 2012-13 and discusses the appeal process, evidentiary requirements, and the tribunal’s decision. Background and […]
Analysis of ITA 244/DEL/2019 Case Summary: ITA 244/DEL/2019 This article provides an in-depth analysis of the case ITA 244/DEL/2019, where the appellant, A G Peripherals, New Delhi, appealed against the ACIT, Circle-41(1), New Delhi. The case pertains to the assessment year 2015-16 and discusses the appeal process, evidentiary requirements, and the tribunal’s decision. Background and […]
Analysis of ITA 245/DEL/2019 Case Summary: ITA 245/DEL/2019 This article provides an in-depth analysis of the case ITA 245/DEL/2019, where the appellant, Satyender Yadav, Gurgaon, appealed against the ITO, Ward-4(1), Gurgaon. The case pertains to the assessment year 2010-11 and discusses the appeal process, evidentiary requirements, and the tribunal’s final decision. Background and Context The […]
Case Analysis: ITA 246/DEL/2019 – Moonlight Continental (P) Ltd. Case Analysis: ITA 246/DEL/2019 This article provides a comprehensive overview of the case ITA 246/DEL/2019, where the appellant, Moonlight Continental (P) Ltd., New Delhi, contested an assessment order issued by the DCIT, Circle-17(1), New Delhi, for the assessment year 2014-15. The case was eventually withdrawn under […]
Case Analysis: ITA 248/DEL/2019 – Paresee Leasing & Finvest Ltd. Case Analysis: ITA 248/DEL/2019 This article provides an in-depth analysis of the case ITA 248/DEL/2019, where the appellant, Paresee Leasing & Finvest Ltd., New Delhi, contested the assessment order issued by the Income Tax Officer (ITO), Ward-19(1), New Delhi, for the assessment year 2015-16. The […]
Case Analysis: ITA 249/DEL/2019 – Yatendra Kumar Case Analysis: ITA 249/DEL/2019 This article provides an in-depth analysis of the case ITA 249/DEL/2019, where the appellant, Yatendra Kumar from Meerut, contested the assessment order issued by the Income Tax Officer (ITO), Ward-2(4), Meerut, for the assessment year 2013-14. The primary issue was the assessment of unexplained […]
Case Analysis: ITA 250/DEL/2019 – Yogesh Garg Case Analysis: ITA 250/DEL/2019 This article provides a comprehensive analysis of the case ITA 250/DEL/2019, where the appellant, Yogesh Garg from Faridabad, sought to withdraw his appeal against the assessment order issued by the Income Tax Officer (ITO), Ward-2(5), Faridabad, for the assessment year 2015-16. The appeal was […]
Case Analysis: ITA 253/DEL/2019 – Holtec Consulting India Pvt. Ltd. vs. Addl. CIT Case Analysis: ITA 253/DEL/2019 This article provides a detailed analysis of the case ITA 253/DEL/2019, where the appellant, Holtec Consulting India Pvt. Ltd., New Delhi, appealed against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2010-11. The […]
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No.254/DEL/2019 [A.Y 2013-14] Sh. Manish Malik221, Vedanta Apartments,Sector-23, Plot No.6, Dwarka,New DelhiPAN No.AJYPM9837CVs.ITOWard 43(5),New Delhi [Appellant] [Respondent] Date of Hearing: 23.09.2019Date of Pronouncement: 23.09.2019 Appellant by: Sh. P. C. Yadav, Advocate, Smt. Manju Bala Yadav, AdvocateRespondent by: […]
Legal Battle Over Speculative Losses: The Case of Jurasic Refiners & Jewels Pvt. Ltd. vs Addl. CIT, Special Range-5, New Delhi Jurasic Refiners & Jewels Pvt. Ltd. vs Additional CIT, Special Range-5, New Delhi ITA No. 256/DEL/2019 Assessment Year: 2014-15 On July 27, 2022, the Income Tax Appellate Tribunal of Delhi delivered a significant ruling […]
Case Analysis of Uniparts India Ltd vs DCIT, Circle-27(1), New Delhi – ITA 257/DEL/2019 Case Summary: Uniparts India Ltd vs DCIT, Circle-27(1), New Delhi Income Tax Appellate Tribunal Delhi Bench The case of ITA No. 257/DEL/2019 represents a pivotal decision by the Income Tax Appellate Tribunal, which addressed significant aspects of tax implications and assessments. […]
ITA 258/DEL/2019: Detailed Case Analysis Ellora Infratech Pvt. Ltd. vs. Principal Commissioner of Income Tax-3, New Delhi Case Overview This case involves an appeal filed by Ellora Infratech Pvt. Ltd. against a revisional order under Section 263 of the Income Tax Act, which was initiated by Pr.CIT-3, New Delhi. The principal issues revolved around the […]
ITA 260/DEL/2019 Case Analysis Detailed Case Analysis of ITA 260/DEL/2019 Introduction The case of ITA 260/DEL/2019, which pits Digite Inc. USA against the ADIT (International Taxation), Circle-1(2), New Delhi, revolves around the classification of payments received from software licenses as royalties under the Income Tax Act, 1961 and the India-USA Double Taxation Avoidance Agreement (DTAA). […]
Detailed Review of ITA 261/DEL/2019 Case Overview of ITA 261/DEL/2019 Background The case between Central Warehousing Corporation and the Deputy Commissioner of Income Tax (DCIT), Circle-5(2), New Delhi, addressed disputed tax assessments for the financial year 2013-14. Filed on January 14, 2019, this case reached its conclusion on August 23, 2019, with significant implications for […]
Detailed Review of ITA 262/DEL/2019 Case Overview of ITA 262/DEL/2019 Background The case involved the Deputy Commissioner of Income Tax (DCIT), Circle-5(2), New Delhi appealing against the Central Warehousing Corporation concerning the assessment year 2014-15. This case was filed under the provisions that allow the revenue to contest perceived discrepancies in tax filings. Case Summary […]
Case Analysis: ITA No. 264/DEL/2019 Introduction The Income Tax Appellate Tribunal’s decision on ITA No. 264/DEL/2019 addresses the failed appeal by Veerlesh Sansar against the CIT(Exemptions), New Delhi, seeking registration under sections 12AA and 80G of the Income Tax Act, 1961. Background of the Case Veerlesh Sansar, a society located at 5/32 Patel Street, Vishwas […]
Case Analysis: ITA No. 265/DEL/2019 Introduction The Income Tax Appellate Tribunal’s decision on ITA No. 265/DEL/2019 addresses the failed appeal by Veerlesh Sansar against the CIT(Exemptions), New Delhi, seeking registration under sections 12AA and 80G of the Income Tax Act, 1961. Background of the Case Veerlesh Sansar, a society located at 5/32 Patel Street, Vishwas […]
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