Exploring the Permanent Establishment Controversy in ITA 1728/DEL/2021 Case Overview ITA No. 1728/DEL/2021, an appeal filed by DCIT, Circle-2(2)(2) Int. Tax., Delhi, raises critical questions about the application of Permanent Establishment (PE) status under international tax law, particularly the India-UAE Double Taxation Avoidance Agreement (DTAA). Background The appeal involves the National Petroleum Construction Company, based […]
Assessing Employee Contributions to Provident Funds: ITA 1729/DEL/2021 Introduction The Income Tax Appellate Tribunal (ITAT) in Delhi addressed a pivotal case, ITA 1729/DEL/2021, between Kamal Singh Sehrawat and the Income Tax Officer, Ward-2(3), Gurgaon, concerning the tax treatment of employee contributions to provident funds and other welfare schemes. Background This case revolves around the assessment […]
Legal Analysis of Maintenance Charges in Rental Agreements: ITA 1730/DEL/2021 Introduction The case of ITA No. 1730/Del/2021, involving Paramount Restaurants Pvt. Ltd., delves into the contentious issue of how common maintenance charges should be treated within the framework of rental agreements for tax purposes. This analysis unfolds against the backdrop of a dispute on the […]
Analysis of ITAT Decision on EPF and ESI Deductions: Case ITA 1733/DEL/2021 Introduction The legal dispute in ITA No. 1733/Del/2021 involved Divya Bahlla, a resident of Noida, Uttar Pradesh, and the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The case centered on the disallowance of deductions for delayed payments of Employees’ Contributions […]
Tax Tribunal Deliberation on Unexplained Cash Credits in A.J. International Case (ITA 1734/DEL/2021) Introduction The Income Tax Appellate Tribunal (ITAT) recently delivered a verdict in the case involving A.J. International, a business entity based in Delhi, contesting the addition of Rs. 35,00,000 as unexplained cash credits under Section 68 of the Income Tax Act, 1961. […]
Dispute over TDS Credit: The Case of Manish Tandon vs. ITO Ward 2(4), Gurgaon Introduction The Income Tax Appellate Tribunal (ITAT) addressed a significant dispute in ITA No.1735/DEL/2021 between Manish Tandon and the Income Tax Officer, Ward-2(4), Gurgaon, concerning the non-grant of TDS credit for the assessment year 2016-17. Case Background Manish Tandon filed an […]
Legal Review of ITA 1736/DEL/2021: S.G.M. Engineers vs. Circle-36(1), Delhi Case Overview The case of S.G.M. Engineers vs. Circle-36(1), Delhi revolves around the appeal filed against the order by the Income Tax Appellate Tribunal, Delhi Bench ‘G’. This document presents a comprehensive analysis of the appellate decision dated April 25, 2022, for the assessment year […]
In-depth Analysis of ITA 1738/DEL/2021: R V Interiors Pvt Ltd vs. Circle-20(2), New Delhi Case Overview This review focuses on the appeal filed by R V Interiors Pvt Ltd against the decision of the Income Tax Appellate Tribunal, Delhi Bench ‘G’. The case pertains to the assessment year 2019-20, marked by significant legal debates surrounding […]
Comprehensive Review of ITA 1739/DEL/2021: Kalamkari Designs Pvt. Ltd. vs DCIT Circle 11(1), Kolkata Introduction This article provides an in-depth analysis of the tribunal case ITA 1739/DEL/2021 between Kalamkari Designs Pvt. Ltd., Gurgaon, Haryana, and DCIT Circle 11(1), Kolkata concerning the assessment year 2012-13. The primary focus is on the legal battles over tax deductions […]
Analysis of ITA No. 1742/DEL/2021: Comnet Exhibitions Pvt. Ltd. vs. ACIT, Circle 4(2), New Delhi Case Overview The case of ITA No. 1742/DEL/2021 involves Comnet Exhibitions Pvt. Ltd., a company based in New Delhi, contesting disallowances made by the Assistant Commissioner of Income Tax, Circle 4(2), Delhi. The primary focus of this legal challenge is […]
Legal Insights: Comnet Exhibitions Pvt. Ltd. vs. Assessing Officer, Circle-4(2), New Delhi – ITA 1743/DEL/2021 Case Overview In the tribunal case ITA 1743/DEL/2021, Comnet Exhibitions Pvt. Ltd. contested several tax disallowances made by the Assessing Officer of Circle-4(2), New Delhi for the fiscal year 2018-19. This case highlights key aspects of tax law, particularly focusing […]
Case Analysis: Kamini Jain vs. Ward 34(4), Delhi on Delayed EPF and ESI Deposits – ITA 1744/DEL/2021 Introduction This document presents a comprehensive analysis of the Income Tax Appellate Tribunal’s decision in the case of Kamini Jain vs. Ward 34(4), Delhi, where significant legal principles concerning the timeliness of EPF and ESI deposits were deliberated […]
Detailed Analysis of ITA 1747/DEL/2021: Altruist Customer Management India Pvt. Ltd. vs DCIT Circle-1(1), Delhi Case Background Altruist Customer Management India Private Limited, formerly known as Vertex Customer Management India Private Limited, contested an assessment order for the financial year 2005-06 against DCIT, Circle-1(1), Delhi. The primary contention revolved around the recognition of the company […]
Legal Analysis of ITA 1749/DEL/2021: S R Group vs ITO, Ward-4, Rohtak Introduction The case of S R Group vs. ITO, Ward-4, Rohtak, adjudicated under ITA No. 1749/DEL/2021, addresses the disallowance of Rs. 17,01,981 under Section 36(1)(va) of the Income Tax Act, concerning the late deposit of employees’ contributions to ESI and PF. Case Background […]
Case Analysis of ITA 1750/DEL/2021: Agnity Communications Pvt. Ltd. vs ITO, Ward-2(1), New Delhi Overview In the case of Agnity Communications Pvt. Ltd. vs ITO, Ward-2(1), New Delhi, the dispute centers around the disallowance of delayed PF and ESI contributions, despite payment before the income tax return filing date for the assessment year 2019-20. Case […]
Case Review: Supreme Housing Finance Ltd. vs Circle 24(2), New Delhi on Delay in PF and ESI Deposits for AY 2018-19 (ITA 1751/DEL/2021) Introduction The case of Supreme Housing Finance Ltd. vs Circle 24(2), New Delhi concerns the disallowance of Provident Fund (PF) and Employee State Insurance (ESI) contributions that were not deposited by the […]
Case Analysis: Sanjeev Sehgal vs JCIT Ghaziabad, Penalty for Cash Transaction Exceeding Legal Limit (ITA 1752/DEL/2021) Introduction This case involves Sanjeev Sehgal, who faced a penalty for cash transactions that exceeded the legal limits set under Section 269SS of the Income Tax Act for the assessment year 2017-18. The case highlights the implications of non-compliance […]
Analysis of ITA 1756/DEL/2021: Chase Detective and Security Agency Pvt. Ltd. vs. Circle-6(1), Delhi Case Overview The case of Chase Detective and Security Agency Pvt. Ltd. vs. Circle-6(1), Delhi, represented by ITA 1756/DEL/2021, involves an appeal by the appellant against penalties imposed for the late deposit of employee contributions towards Provident Fund (PF) and Employee’s […]
Detailed Review of ITA 1757/DEL/2021: BTW India Pvt. Ltd. vs. Circle-5(1), Delhi Case Summary In the case of BTW India Pvt. Ltd. vs. Circle-5(1), Delhi, documented as ITA 1757/DEL/2021, the appeal was filed against penalties imposed for the late deposit of employee contributions to Provident Fund (PF) and Employee’s State Insurance (ESI) for the assessment […]
Analysis of ITA 1762/DEL/2021: Hotel Excelsior Ltd. vs. DCIT, CC-1, Delhi Case Overview In the tribunal case ITA 1762/DEL/2021, Hotel Excelsior Ltd., New Delhi, appealed against the penalties imposed by the DCIT, CC-1, Delhi for delays in depositing employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) for the assessment year 2019-20. Background […]
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