ITA 554/DEL/2021: MOL Corporation, USA vs ACIT, Circle- 2(2)(1), Intl. Taxation, New Delhi Introduction This case concerns the appeal by MOL Corporation, USA against the order of the Assessing Officer under section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961, following directions from the Dispute Resolution Panel (DRP) for Assessment Year 2017-18. Background MOL Corporation, […]
ITA 555/DEL/2021: Escorts Skill Development vs CIT (Exemptions), Chandigarh Case Summary This document reviews the appeal by Escorts Skill Development against the decision made by CIT (Exemptions), Chandigarh, concerning the refusal and subsequent granting of registration under section 12AA of the Income Tax Act, 1961, for the assessment year 2021-22. Background The appellant, formerly known […]
ITA 557/DEL/2021: NetApp B.V. vs DCIT, International Taxation, New Delhi Case Overview The case ITA 557/DEL/2021 features an appeal by NetApp B.V., Bengaluru against the orders of the Deputy Commissioner of Income Tax, International Taxation, New Delhi for the assessment year 2016-17. This appeal challenges the classification of income from software and subscription sales as […]
ITA 558/DEL/2021: Nisschal Jain vs ITO Ward – 21(2), New Delhi Introduction This case review discusses the appeal by Nisschal Jain against the Income Tax Officer Ward-21(2), New Delhi, for the assessment year 2011-12, which revolves around allegations of procedural errors and ex-parte decisions impacting the fairness of the tax assessment. Case Background Nisschal Jain […]
ITA 568/DEL/2021: Arun Kumar vs. Pr. CIT, Rohtak Case Overview This document examines ITA No. 568/Del/2021, an appeal filed by Arun Kumar against an order under Section 263 of the Income Tax Act by the Principal Commissioner of Income Tax, Rohtak, pertaining to the assessment year 2011-12. Background Arun Kumar, the proprietor of Sugan Chand […]
ITA 569/DEL/2021: UMW Sher (L) Limited vs. Assessing Officer, International Taxation Circle-3(1)(1), New Delhi Introduction This case involves UMW Sher (L) Limited, a company incorporated under the laws of Malaysia and a tax resident of Malaysia, engaged in the leasing and hiring of rigs used in oil exploration and drilling. Background The issue at the […]
ITA 570/DEL/2021: UMW Sher (L) Limited vs. Assessing Officer, International Taxation Circle-3(1)(1), New Delhi Introduction This case involves UMW Sher (L) Limited, a company incorporated under the laws of Malaysia and a tax resident of Malaysia, engaged in the leasing and hiring of rigs used in oil exploration and drilling. Background The issue at the […]
ITA 571/DEL/2021: ACIT CC-30, New Delhi vs. MK Wood India Pvt. Ltd., New Delhi Introduction This case involves an appeal by the Assistant Commissioner of Income Tax (ACIT), Central Circle-30, New Delhi, against MK Wood India Pvt. Ltd. The matter pertains to reassessment orders for the assessment years 2011-12 and 2012-13, where the ACIT challenged […]
ITA 572/DEL/2021: ACIT CC-30, New Delhi vs. MK Wood India Pvt. Ltd., New Delhi Introduction This case involves an appeal by the Assistant Commissioner of Income Tax (ACIT), Central Circle-30, New Delhi, against MK Wood India Pvt. Ltd. The appeal concerns reassessment orders for the assessment years 2011-12 and 2012-13, focusing on the deletions of […]
ITA 574/DEL/2021: Oxbow Energy Solutions LLC, USA vs. DCIT International Taxation – 2(2)(2), New Delhi Introduction The case ITA 574/DEL/2021 involves an appeal by Oxbow Energy Solutions LLC, USA, against the final assessment order passed by the Deputy Commissioner of Income Tax (DCIT), International Taxation – 2(2)(2), New Delhi. The appeal pertains to the assessment […]
ITA 576/DEL/2021: Sona BLW Precision Forgings Ltd., Gurgaon vs. Assessing Officer, National E-Assessment Centre, New Delhi Introduction The case ITA 576/DEL/2021 involves an appeal by Sona BLW Precision Forgings Ltd., Gurgaon, against the final assessment order passed by the Assessing Officer (AO) of the National E-Assessment Centre, New Delhi. The appeal pertains to the assessment […]
ITA 577/DEL/2021: The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana vs. JCIT, TDS Range, Karnal Introduction The case ITA 577/DEL/2021 involves an appeal by The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana, against the penalty order passed by the Joint Commissioner of Income Tax (JCIT), TDS Range, Karnal, for the assessment […]
ITA 578/DEL/2021: The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana vs. JCIT, TDS Range, Karnal Introduction The case ITA 578/DEL/2021 involves an appeal by The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana, against the penalty order passed by the Joint Commissioner of Income Tax (JCIT), TDS Range, Karnal, for the assessment […]
ITA 579/DEL/2021: The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana vs. JCIT, TDS Range, Karnal Introduction The case ITA 579/DEL/2021 involves an appeal by The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana, against the penalty order passed by the Joint Commissioner of Income Tax (JCIT), TDS Range, Karnal, for the assessment […]
ITA 584/DEL/2021: FMI Automotive Components Pvt. Ltd., Gurgaon vs. DCIT, Circle-7(1), New Delhi Introduction The case ITA 584/DEL/2021 involves an appeal by FMI Automotive Components Pvt. Ltd., Gurgaon, against the final assessment order passed by the Deputy Commissioner of Income Tax (DCIT), Circle-7(1), New Delhi, for the assessment year 2016-17. The appeal addresses various issues, […]
ITA 586/DEL/2021: Movie Times Cineplex Pvt. Ltd., New Delhi vs. Pr. CIT, Range-4, Delhi Introduction The case ITA 586/DEL/2021 involves an appeal by Movie Times Cineplex Pvt. Ltd., New Delhi, against the revisional order passed by the Principal Commissioner of Income Tax (Pr. CIT), Range-4, Delhi, for the assessment year 2014-15. The appeal addresses the […]
ITA 587/DEL/2021: Movie Times Cineplex Pvt. Ltd., New Delhi vs. Pr. CIT, Range-4, Delhi Introduction The case ITA 587/DEL/2021 involves an appeal by Movie Times Cineplex Pvt. Ltd., New Delhi, against the revisional order passed by the Principal Commissioner of Income Tax (Pr. CIT), Range-4, Delhi, for the assessment year 2011-12. The appeal addresses the […]
ITA 588/DEL/2021: Movie Times Cineplex Pvt. Ltd., New Delhi vs. Pr. CIT, Range-4, Delhi Introduction The case ITA 588/DEL/2021 involves an appeal by Movie Times Cineplex Pvt. Ltd., New Delhi, against the revisional order passed by the Principal Commissioner of Income Tax (Pr. CIT), Range-4, Delhi, for the assessment year 2012-13. The appeal addresses the […]
ITA 590/DEL/2021: Relaxo Footwear Ltd., Delhi vs. Assessing Officer, National e-Assessment Centre, New Delhi Introduction The case ITA 590/DEL/2021 involves an appeal by Relaxo Footwear Ltd., Delhi, against the order passed by the Assessing Officer, National e-Assessment Centre, New Delhi, for the assessment year 2016-17. The appeal addresses the transfer pricing adjustments made under section […]
ITA 591/DEL/2021: Movie Times Cineplex Pvt. Ltd., New Delhi vs. Pr. CIT, Range-4, Delhi Introduction The case ITA 591/DEL/2021 involves an appeal by Movie Times Cineplex Pvt. Ltd., New Delhi, against the order passed by the Principal Commissioner of Income Tax (Pr. CIT), Range-4, Delhi, for the assessment year 2013-14. The appeal addresses the exercise […]
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