Detailed Case Review: ITA No. 267/DEL/2019 Introduction This analysis explores the Income Tax Appellate Tribunal’s decision for ITA No. 267/DEL/2019 involving Prime Comfort Products P. Ltd. and the ACIT, Circle-20(1), New Delhi, concerning share capital and premium under scrutiny. Background Prime Comfort Products P. Ltd., located in South Extension, Part-II, New Delhi, faced scrutiny over […]
Detailed Case Analysis: ITA No. 268/DEL/2019 Case Overview Ompal Singh, a villager from Ghaziabad, faced a daunting capital gain tax assessment for the A.Y. 2009-10, challenging the procedural and substantive aspects of his income tax assessment. Background The case involves the sale of agricultural land with the transaction challenged under various legal and procedural grounds. […]
Examination of ITA No. 269/DEL/2019 Introduction This case involves Bishambhar Singh from Ghaziabad challenging income tax additions for the assessment year 2015-16, which brings to light critical procedural and evidentiary issues within the tax assessment processes. Case Background The dispute centers around two main additions made by the Assessing Officer to the appellant’s taxable income, […]
Analysis of ITA No. 270/DEL/2019: Punjab & Sind Bank’s Withdrawal Under Vivad Se Vishwas Introduction In ITA No. 270/DEL/2019, Punjab & Sind Bank chose to resolve its tax dispute under the Vivad Se Vishwas Scheme, 2020, showcasing the utility of this scheme in settling longstanding tax issues. Background of the Case The case involved a […]
Analysis of ITA No. 271/DEL/2019: SAIL’s Successful Appeal on Disallowed Deductions Overview of the Case In ITA No. 271/DEL/2019, the Steel Authority of India Ltd. (SAIL) contested disallowed deductions for the assessment year 2014-15, challenging the decisions made by the tax authorities regarding Corporate Social Responsibility (CSR) expenses and other financial treatments. Background and Proceedings […]
Detailed Analysis of ITA No. 272/DEL/2019: Security Printing & Minting Corporation of India Ltd.’s Appeal Case Overview The appeal by Security Printing & Minting Corporation of India Ltd. is against the order of the Commissioner of Income Tax (Appeals) -43, New Delhi, for the assessment year 2014-15, challenging various disallowances including those under section 14A […]
Detailed Analysis of ITA No. 273/DEL/2019: GTV Tech SEZ P.Ltd’s Appeal for AY 2010-11 Introduction The case of ITA No. 273/DEL/2019 involves an appeal by GTV Tech SEZ P.Ltd, formerly known as Dr. Fresh Healthcare P.Ltd, against orders issued by the Commissioner of Income Tax Appeals (CIT(A)). The appeal addresses contentious issues surrounding ex parte […]
Comprehensive Case Review: ITA No. 274/DEL/2019 – Grant Thornton India LLP for AY 2013-14 Overview of ITA No. 274/DEL/2019 This case analysis explores the appeal made by Grant Thornton India LLP against the decision of the Commissioner of Income-Tax (Appeals), which pertained to a disallowance under Section 40(a)(i) of the Income-Tax Act, 1961 for the […]
Analysis of ITA No. 278/DEL/2019: Withdrawal under Vivad Se Vishwas Scheme Case Overview ITA No. 278/DEL/2019 marks a significant decision where S.S. Inframart Pvt. Ltd. chose to withdraw their appeal for the Assessment Year 2009-10 under the Vivad Se Vishwas Scheme. This document provides an in-depth analysis of the proceedings and strategic decisions leading to […]
Analysis of ITA No. 279/DEL/2019: Reopening of Assessment under Vivad Se Vishwas Scheme Case Overview This analysis details the proceedings of ITA No. 279/DEL/2019, where MAH Impex Pvt. Ltd. contested the reopening of their assessment for the Assessment Year 2009-10 under the Vivad Se Vishwas Scheme. The case reflects the complexities involved in the reassessment […]
Unsecured Loans Dispute: ITA No. 280/DEL/2019 Introduction The case ITA No. 280/DEL/2019 involves Anush Finlease & Construction Pvt. Ltd., challenging significant tax additions related to unsecured loans for the assessment year 2015-16. This document explores the tribunal’s decision and its implications on the principles of natural justice and loan verification processes. Case Background Anush Finlease […]
Case Analysis of ITA No. 281/DEL/2019 Introduction This analysis covers the Income Tax Appellate Tribunal’s decision to remand the case of Alok Bhatnagar vs. DCIT, Central Circle, Meerut back to the CIT(A) due to a lack of adherence to natural justice principles. Background of the Case The appeal by Alok Bhatnagar challenges the CIT(A)’s decision […]
Comprehensive Case Analysis of ITA No. 282/DEL/2019 Introduction This document provides a comprehensive analysis of the Income Tax Appellate Tribunal (ITAT) decision in the case of Airwil JKM Infracon Pvt. Ltd. vs. Deputy Commissioner of Income Tax (DCIT), Central Circle, Noida for the assessment year 2014-15, detailing the procedural background, judicial findings, and broader tax […]
Comprehensive Case Analysis of ITA No. 283/DEL/2019 Introduction This document presents a detailed examination of the Income Tax Appellate Tribunal (ITAT) decision regarding Airwil JKM Infracon Pvt. Ltd. vs. Deputy Commissioner of Income Tax, Central Circle, Noida for the assessment year 2015-16. The case sheds light on crucial issues surrounding reassessment proceedings and the application […]
Deep Dive into ITAT Decision: Airwil JKM Infracon vs. DCIT, Central Circle, Noida Background of the Case This document thoroughly examines the legal proceedings and outcomes of the ITA No. 284/DEL/2019 where Airwil JKM Infracon Pvt. Ltd. contested the ex-parte decision made by the CIT(A), Kanpur, for the assessment year 2016-17. Procedural Overview The case […]
Detailed Judgment Analysis: Inder Pal Singh Bedi vs. ACIT, New Delhi Case Overview This document provides a detailed analysis of the Income Tax Appellate Tribunal’s decision on ITA No. 285/DEL/2019 concerning the appellant, Inder Pal Singh Bedi, and his appeal against the order of the CIT(A) for the assessment year 2013-14. Context and Background The […]
Comprehensive Case Study: ITA No. 289/DEL/2019 Introduction This case study explores the decision in ITA No. 289/DEL/2019 where Adit Infratel Pvt. Ltd. faced a denial of deductions under section 80IC of the Income Tax Act, which was subsequently challenged in the Income Tax Appellate Tribunal (ITAT). Background The case revolves around the denial of a […]
Analysis of ITA No. 290/DEL/2019: Narayan Commodity Brokers Pvt. Ltd. vs ITO Case Overview This case analysis reviews the decision in ITA No. 290/DEL/2019, involving Narayan Commodity Brokers Pvt. Ltd., which challenged the reassessment and specific additions made to its income for the Assessment Year 2009-10. Background Narayan Commodity Brokers Pvt. Ltd. was reassessed under […]
Settlement of Tax Disputes under Vivad Se Vishwas Scheme: A Case Study of ITA No. 292/DEL/2019 Introduction This case study examines ITA No. 292/DEL/2019, where Anand Prakash Gupta settled tax disputes under the Vivad Se Vishwas Scheme for the assessment year 2009-10. Background The appellant, Anand Prakash Gupta, faced litigation concerning tax assessments for 2009-10. […]
Settlement of Tax Disputes under Vivad Se Vishwas Scheme: A Case Study of ITA No. 293/DEL/2019 Introduction This case study examines ITA No. 293/DEL/2019, where Anand Prakash Gupta settled tax disputes under the Vivad Se Vishwas Scheme for the assessment year 2011-12. Background The appellant, Anand Prakash Gupta, faced litigation concerning tax assessments for 2011-12. […]
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform