Exploring the Case of Unexplained Expenditures: Sita Devi Memorial Shiksha Sansthan vs DCIT, ITA 1449/DEL/2021 Introduction The Income Tax Appellate Tribunal, Delhi Bench, recently concluded the appeal case ITA 1449/DEL/2021 involving Sita Devi Memorial Shiksha Sansthan, Noida, and the Deputy Commissioner of Income Tax (Central Circle), Ghaziabad. This case provides critical insights into how educational […]
Resolving Disallowance of Employees’ Contributions: Sushil Kumar vs DCIT, ITA 1450/DEL/2021 Introduction The Income Tax Appellate Tribunal’s decision in ITA No. 1450/DEL/2021 addressed a critical issue regarding the disallowance of employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) by the Centralized Processing Center (CPC), Bangalore. The case was filed by Sushil Kumar […]
Prakash Industries Ltd. vs DCIT: Interest Chargeability under Sections 234B and 234C Prakash Industries Ltd. vs DCIT: Interest Chargeability under Sections 234B and 234C Introduction This case analysis explores the tribunal’s examination of interest chargeability under Income Tax Act sections 234B and 234C in the context of the appeal filed by Prakash Industries Ltd. against […]
Legal Analysis of ITA No. 1452/DEL/2021: Prakash Industries Ltd. vs. DCIT on MAT-Related Interest Charges Background of the Case Prakash Industries Ltd., a company based in Hissar, Haryana, found itself entangled in a legal battle concerning the applicability of interest charges under sections 234B and 234C of the Income Tax Act, 1961. This case, documented […]
Advance Lamp Component and Table Wares Pvt. Ltd. vs AO Delhi: Challenging PF/ESI Deposit Penalties – ITA 1467/DEL/2021 Introduction The case between Advance Lamp Component and Table Wares Pvt. Ltd. and the AO, Circle 1(2), Delhi, centers around the contentious penalties imposed for the late deposit of PF and ESI contributions for the assessment year […]
Analysis of ITA No. 1453/DEL/2021: Tilak Raj Anand vs. ITO – A Case of Cash Deposit During Demonetization Case Overview The case of Tilak Raj Anand versus the Income Tax Officer, Ward 4(4), Gurgaon, marked by ITA No. 1453/DEL/2021, delves into the complexities surrounding cash deposits made during the demonetization period in India. This tribunal […]
Advance Lamp Component and Table Wares Pvt. Ltd. vs AO Delhi: Challenging PF/ESI Deposit Penalties – ITA 1467/DEL/2021 Introduction The case between Advance Lamp Component and Table Wares Pvt. Ltd. and the AO, Circle 1(2), Delhi, centers around the contentious penalties imposed for the late deposit of PF and ESI contributions for the assessment year […]
Prem Kumar Sharma vs. Amrit Raj Singh: A Review of ITA 1454/DEL/2021 on PF and ESI Contributions Introduction In a significant ruling on compliance with employee benefit contributions, ITA No. 1454/DEL/2021 involving Prem Kumar Sharma and the Deputy Commissioner of Income Tax, CPC, Bengaluru, highlights the crucial aspects of timely deposits under the provident fund […]
Rama Hygienic Products Pvt. Ltd. vs. ACIT: Analyzing ITA 1455/DEL/2021 on Cash Deposits During Demonetization Introduction The Income Tax Appellate Tribunal’s decision in ITA No. 1455/DEL/2021 addresses a significant controversy surrounding the treatment of cash deposits made during the demonetization period in 2016. This case features Rama Hygienic Products Pvt. Ltd., a company involved in […]
Rama Pashu Aahar (P) Ltd. vs ACIT: The DIN Controversy and ITA 1456/DEL/2021 Overview of the Case Rama Pashu Aahar (P) Ltd., engaged in a dispute against the Assessing Officer’s order for the assessment year 2017-18, has raised significant questions regarding procedural irregularities in the issuance of assessment orders under the IT Act, particularly focusing […]
Krishan Pal Sharma vs ADIT, CPC, Bengaluru: Delay in PF/ESI Deposits and Legal Implications – ITA 1457/DEL/2021 Introduction The case of Krishan Pal Sharma vs. ADIT, CPC, Bengaluru, marked by ITA No. 1457/DEL/2021, addresses the critical issue of delayed deposits of Provident Fund (PF) and Employee State Insurance (ESI) contributions. This legal briefing discusses the […]
AO, CPC Bengaluru vs. Kamlesh Kumar Singh: PF/ESI Deposit Delays and Legal Outcomes – ITA 1458/DEL/2021 Case Overview ITA No. 1458/DEL/2021 features a dispute between the AO of CPC Bengaluru and Kamlesh Kumar Singh over the disallowance of Provident Fund (PF) and Employee State Insurance (ESI) contributions due to deposit delays for the Assessment Year […]
ADIT, CPC Bengaluru vs. Shikhar Sadh: PF/ESI Contribution Delays and Legal Repercussions – ITA 1460/DEL/2021 Introduction The case of ADIT, CPC Bengaluru vs. Shikhar Sadh, ITA No. 1460/DEL/2021, delves into the contentious issue of delayed deposits of Employees’ Provident Fund (PF) and Employees’ State Insurance (ESI) contributions and their tax implications for the assessment year […]
Bablani Aircon Pvt. Ltd. vs AO Delhi: Challenging Disallowance of Employee Contribution Delays – ITA 1466/DEL/2021 Introduction The case of Bablani Aircon Pvt. Ltd. vs AO Circle 4(2), Delhi revolves around the disallowance of employee contributions to provident fund and ESI for the assessment year 2019-20, challenging the tax authorities’ interpretation under section 36(1)(va) of […]
ADIT, CPC Bengaluru vs. Shikhar Sadh: PF/ESI Contribution Delays and Legal Repercussions – ITA 1460/DEL/2021 Introduction The case of ADIT, CPC Bengaluru vs. Shikhar Sadh, ITA No. 1460/DEL/2021, delves into the contentious issue of delayed deposits of Employees’ Provident Fund (PF) and Employees’ State Insurance (ESI) contributions and their tax implications for the assessment year […]
Aaloke Suri vs DCIT, CPC Bengaluru: Legal Battle Over Delayed PF Contributions – ITA 1462/DEL/2021 Introduction The case between Aaloke Suri and DCIT, CPC Bengaluru, documented as ITA No. 1462/DEL/2021, centers on the disputed disallowance of delayed Provident Fund contributions during the 2018-19 assessment year. Background The disagreement originates from the disallowance by the Assessing […]
Dayawati vs ITO, Gurugram: Challenging Unexplained Cash Credit – ITA 1463/DEL/2021 Introduction The case ITA No. 1463/DEL/2021 involves Dayawati’s appeal against the Income Tax Department’s assessment of an unexplained cash credit for the fiscal year 2011-12. This analysis explores the tribunal’s examination and the final decision. Case Background Dayawati faced a significant addition of Rs. […]
Gorkha Security Services vs DCIT, Delhi: Challenging Late PF/ESIC Deposit Addition – ITA 1464/DEL/2021 Introduction This article examines the tribunal case of Gorkha Security Services vs DCIT concerning the assessment year 2018-19, where the appellant challenged the addition of Rs.29,09,838 for late deposits of employee contributions to PF and ESIC. Case Background The appeal centers […]
ITA 521/DEL/2021: Maruti Suzuki India Ltd. vs DCIT Case Overview This case, referenced as ITA 521/DEL/2021, involves Maruti Suzuki India Ltd., based in New Delhi, as the appellant, and the Deputy Commissioner of Income Tax, Circle-16(1), New Delhi, as the respondent. The case concerns assessments for the fiscal year 2016-17, with the proceedings initiated on […]
Chandigarh Freight Carrier vs Pr. CIT, Ghaziabad (ITA 500/DEL/2021) Case Number: ITA 500/DEL/2021 Appellant: Chandigarh Freight Carrier, Meerut Respondent: Pr. CIT, Ghaziabad Assessment Year: 2015-16 Order Type: Final Tribunal Order Date of Order: April 28, 2023 Date of Pronouncement: April 28, 2023 Case Filed on: May 5, 2021 Background This appeal by the assessee, Chandigarh […]
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