Case Overview This article reviews ITA No. 1372/DEL/2021 where ICMC Projects Pvt. Ltd., based in Delhi, challenges late fee assessments by ITD, CPC, Bengaluru for the first quarter of the 2014-15 assessment year. Background and Context The case focuses on the application of the amendments to section 200A of the Income Tax Act, which were […]
Introduction This article delves into the tribunal case of ICMC Projects Pvt. Ltd. versus ITD, CPC, Bengaluru, concerning disputes over salary return filings for Q2 of the 2014-15 assessment year, encapsulated in ITA No. 1373/DEL/2021. Background The case pertains to late filing fees imposed under section 200A, linked to the salary returns of ICMC Projects […]
Introduction An exploration of the tribunal proceedings in ITA No. 1375/DEL/2021 concerning ICMC Projects Pvt. Ltd. versus ITD, CPC, Bengaluru, focused on penalties associated with the salary return for Q1 of the 2015-16 assessment year. Background The case addresses the imposition of late filing fees under Section 234E during the processing of salary returns for […]
Introduction This analysis delves into the tribunal decision for ITA No. 1376/DEL/2021 involving ICMC Projects Pvt. Ltd. against ITD, CPC, Bengaluru, focusing on the imposition of late filing fees for the Q2 salary return of the 2015-16 assessment year. Background The case centers on the application of penalties as per Section 234E during the salary […]
Introduction This article provides a thorough examination of the tribunal decision for ITA No. 1377/DEL/2021 involving ICMC Projects Pvt. Ltd. against ITD, CPC, Bengaluru, focusing on the imposition of late filing fees for the Q1 non-salary return of the 2015-16 assessment year. Background The case is centered around the applicability of penalties pursuant to Section […]
Introduction This article provides a thorough examination of the tribunal decision for ITA No. 1378/DEL/2021 involving ICMC Projects Pvt. Ltd. against ITD, CPC, Bengaluru, focusing on the imposition of late filing fees for the Q2 non-salary return of the 2015-16 assessment year. Background The case centers around the applicability of penalties pursuant to Section 234E […]
Introduction This article explores the details and outcomes of ITA No. 1379/DEL/2021, where Rishi Pal Ashish Kumar Contractor, based in Shamli, challenges the income tax assessments and deductions pertaining to the 2019-20 assessment year. Background The case primarily revolves around the disallowance of Rs. 62,23,657 claimed as deductions by the appellant for delayed payment of […]
Introduction This article delves into the legal proceedings and verdict of ITA No. 1381/DEL/2021, a case involving Shiva Fasteners Private Limited, Meerut, which contested certain tax disallowances by the ADIT, CPC, Bengaluru for the 2018-19 assessment year. Case Background The core of the dispute involved the disallowance of Rs. 2,17,955 claimed as deductions due to […]
Introduction This article explores the tribunal decision in ITA No. 1382/DEL/2021, a significant case involving Shiva Fasteners Private Limited, which challenged penalties related to the late deposit of employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) for the fiscal year 2019-20. Case Background Shiva Fasteners Private Limited faced an adverse ruling from […]
Pushpa Sharma vs ITO: Disallowance of Deduction for Delayed Payment of PF and ESI – ITA 1474/DEL/2021 Introduction This case analysis focuses on ITA 1474/DEL/2021, wherein Pushpa Sharma, a resident of Haryana, appealed against the Income Tax Officer, Ward-2(1), Faridabad, challenging the disallowance of deduction for delayed payment of employees’ contribution to Provident Fund (PF) […]
Introduction This article delves into the tribunal decision in ITA No. 1383/DEL/2021, a pivotal case involving Akanksha Automobiles (P) Ltd., which contested penalties related to the late deposit of employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) for the fiscal year 2019-20. Case Background Akanksha Automobiles (P) Ltd., based in Moradabad, faced […]
Case Analysis: Akanksha Automobiles (P) Ltd. vs ITD, CPC, Bangalore Case Number: ITA 1384/DEL/2021 Appellant: Akanksha Automobiles (P) Ltd., Moradabad Respondent: ITD, CPC, Bangalore Assessment Year: 2018-19 Case Filed On: 2021-10-05 Order Type: Final Tribunal Order Date of Order: 2022-02-28 Pronounced On: 2022-02-28 Background Akanksha Automobiles (P) Ltd. filed an appeal against the disallowance of […]
XO Footwear Pvt Ltd vs DCIT, CPC, Bengaluru: Case on Delayed Deposit of PF/ESIC Case Details Case Number: ITA 1386/DEL/2021 Appellant: XO Footwear P Ltd, New Delhi Respondent: DCIT, CPC, Bengaluru Assessment Year: 2018-19 Case Filed On: 2021-10-06 Order Type: Final Tribunal Order Date of Order: 2022-01-31 Pronounced On: 2022-01-31 Background The case involves M/s. […]
BABA Housekeeping and Facilities Pvt Ltd vs AO Ward-4(1), Delhi: Case on Delayed Deposit of PF/ESI Case Details Case Number: ITA 1387/DEL/2021 Appellant: BABA Housekeeping and Facilities Pvt Ltd, Delhi Respondent: AO Ward-4(1), Delhi Assessment Year: 2018-19 Case Filed On: 2021-10-06 Order Type: Final Tribunal Order Date of Order: 2022-04-26 Pronounced On: 2022-04-26 Background The […]
BABA HOUSEKEEPING AND FACILITIES PRIVATE LIMITED vs AO Ward 4(1), Delhi Case Number: ITA 1389/DEL/2021 Appellant: BABA HOUSEKEEPING AND FACILITIES PRIVATE LIMITED, Delhi Respondent: AO Ward 4(1), Delhi Assessment Year: 2019-20 Order Type: Final Tribunal Order Date of Order: 2022-04-26 Pronounced on: 2022-04-26 Case Background This case involves an appeal filed by BABA HOUSEKEEPING AND […]
Ultra Wiring Connectivity System Ltd. vs DCIT, CPC, Bengaluru Case Number: ITA 1390/DEL/2021 Appellant: Ultra Wiring Connectivity System Ltd., Faridabad Respondent: DCIT, CPC, Bengaluru Assessment Year: 2018-19 Order Type: Final Tribunal Order Date of Order: 2022-04-26 Pronounced on: 2022-04-26 Case Background This case involves an appeal filed by Ultra Wiring Connectivity System Ltd. against the […]
Raj Kumar, Gurgaon vs. ITD, CPC, Bengaluru – Allowability of ESIC and EPF Deductions Case Number: ITA 1392/DEL/2021 Appellant: Raj Kumar, Gurgaon Respondent: ITD, CPC, Bengaluru Assessment Year: 2018-19 Case Filed on: 2021-10-06 Order Type: Final Tribunal Order Date of Order: 2022-02-28 Pronounced on: 2022-02-28 Introduction This case revolves around the issue of the allowability […]
Income Tax Appellate Tribunal Judgment: Sawhney Global Creations vs Circle 28(1), Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER Case Details Case Number: ITA 1394/DEL/2021 Appellant: SAWHNEY GLOBAL CREATIONS, Delhi Respondent: Circle 28(1), Delhi Assessment Year: 2018-19 Result: In […]
Detailed Analysis of ITA 1395/DEL/2021: Atul Kumar vs ACIT Income Tax Appellate Tribunal Judgment Atul Kumar vs ACIT Central Circle-28, New Delhi Case Number: ITA 1395/DEL/2021 Appellant: Atul Kumar, New Delhi Respondent: ACIT Central Circle-28, New Delhi Assessment Year: 2016-17 Result: Judgment in favor of the appellant Case Filed On: 2021-10-07 Order Type: Final Tribunal […]
Legal Analysis of ITA 1397/DEL/2021 Income Tax Appellate Tribunal Judgment Summary J J Enterprise, Delhi vs Circle-52(1), Delhi Case Number: ITA 1397/DEL/2021 Appellant: J J Enterprise, Delhi Respondent: Circle-52(1), Delhi Assessment Year: 2019-2020 Result: Tribunal Order in favor of the appellant Case Filed On: 2021-10-07 Order Type: Final Tribunal Order Date of Order: 2022-09-12 Pronounced […]
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