Final Assessment Challenge in ITA No.2370/DEL/2022 The case of Technip Energies Italy S.P.A. vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi, heard by the Income Tax Appellate Tribunal Delhi Bench ‘D’, presents a significant analysis of the dispute over income assessed for the 2019-20 assessment year. Judicial Member Shri Saktijit Dey and Hon’ble President Shri G.S. […]
Dispute Over Employee Contributions: ITA No. 2384/DEL/2022 Case Overview: ITA No. 2384/DEL/2022 The Income Tax Appellate Tribunal, Delhi Bench ‘C’, presided over by Shri Kul Bharat, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, heard the case of Krown Agro Foods Pvt Ltd against the ACIT, Circle-14(1), New Delhi. The dispute arose from the […]
Legal Examination of ITA No.2397/DEL/2022 The case between Rambir Singh of DADA Chhattarpal Enterprises and the Income Tax Officer, Ward-5, Rohtak, was brought before the Delhi Bench ‘SMC’ of the Income Tax Appellate Tribunal. This case, filed under ITA No.2397/DEL/2022 for the assessment year 2019-20, was presided over by Judicial Member Sh. Chandra Mohan Garg […]
Reassessment Proceedings Analysis: ITA No.2399/Del/2022 Case Summary: ITA No.2399/Del/2022 The Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, heard the appeal of Sagplan Academy Pvt Ltd, based in Gurgaon, against the Income Tax Officer, Ward-4(1), Gurgaon, concerning the reassessment for the 2015-16 assessment year. The appeal challenged the order dated 14.09.2022 passed by the National Face […]
Comprehensive Review of ITA No. 2400/Del/2022 Case Overview TPF Getinsa Eurostudios S.L., a Spain-based company, challenges the Indian tax authorities’ decisions regarding multiple disallowances for the assessment year 2018-19. The dispute encapsulates disagreements over ad hoc expense disallowances, professional fee assessments, and the taxation implications under various international tax treaties. Case Details The case, heard […]
Comprehensive Review of ITA No. 2404/Del/2022 Case Overview DCIT, Central Circle-15, New Delhi challenges the decisions of the CIT(A)-28, New Delhi, regarding various disallowances made during the assessment year 2016-17. The main issues revolve around the treatment of mobilization advances and salary expenses by B.L. Kashyap & Sons Ltd., a construction and allied services company. […]
DCIT vs. B.L. Kashyap & Sons Ltd: Disallowance of Mobilization Advances for AY 2017-18 Case Overview Case Number: ITA 2405/DEL/2022 Appellant: DCIT, Central Circle -15, New Delhi Respondent: B.L. Kashyap & Sons Ltd, New Delhi Assessment Year: 2017-18 Case Filed On: 2022-09-28 Order Type: Final Tribunal Order Date of Order: 2023-05-29 Date of Pronouncement: 2023-05-29 […]
Mam Raj Chuni Lal vs. ITO Ward-46(1), Delhi: Income Tax Dispute for AY 2012-13 Case Number: ITA 2408/DEL/2022 Appellant: Mam Raj Chuni Lal, Delhi Respondent: ITO Ward-46(1), New Delhi Assessment Year: 2012-13 Case Filed On: September 29, 2022 Order Type: Final Tribunal Order Date of Order: May 25, 2023 Pronounced On: May 25, 2023 Case […]
DCIT Central Circle-20 vs. Sanajy Singhal: Complex Income Tax Dispute for AY 2015-16 Case Number: ITA 2421/DEL/2022 Appellant: DCIT, Central Circle-20, New Delhi Respondent: Sanjay Singhal, Delhi Assessment Year: 2015-16 Case Filed on: September 29, 2022 Order Type: Final Tribunal Order Date of Order: April 17, 2023 Pronounced on: April 17, 2023 Introduction This legal […]
DCIT Central Circle-20 vs. Sharp Corp Ltd: Income Tax Appeal for AY 2015-16 Case Number: ITA 2422/DEL/2022 Appellant: DCIT Central Circle-20, New Delhi Respondent: Sharp Corp Ltd, Delhi Assessment Year: 2015-16 Case Filed on: September 29, 2022 Order Type: Final Tribunal Order Date of Order: April 17, 2023 Pronounced on: April 17, 2023 Case Overview […]
Fortis Healthcare Ltd Provident Fund Trust vs. ACIT, Circle 7(1): Tax Exemption Dispute for AY 2018-19 Case Number: ITA 2425/DEL/2022 Appellant: Fortis Healthcare Ltd Provident Fund Trust, New Delhi Respondent: ACIT, Circle 7(1), C.R. Building, I.P. Estate, New Delhi Assessment Year: 2018-19 Case Filed on: September 30, 2022 Order Type: Final Tribunal Order Date of […]
DCIT Central Circle-29 vs. Bhanu Infrabuild Pvt. Ltd.: Cash Handling Dispute for AY 2017-18 Case Number: ITA 2433/DEL/2022 Appellant: DCIT, Central Circle-29, New Delhi Respondent: Bhanu Infrabuild Pvt. Ltd., New Delhi Assessment Year: 2017-18 Case Filed on: September 30, 2022 Order Type: Final Tribunal Order Date of Order: August 18, 2023 Pronounced on: August 18, […]
DCIT vs. Atulah Contractor and Construction Pvt Ltd: Cash Management Dispute for AY 2017-18 Case Number: ITA 2438/DEL/2022 Appellant: DCIT, Central Circle-29, New Delhi Respondent: Atulah Contractor and Construction Pvt Ltd, New Delhi Assessment Year: 2017-18 Case Filed on: September 30, 2022 Order Type: Final Tribunal Order Date of Order: August 18, 2023 Pronounced on: […]
Valley Iron & Steel Co. Ltd vs. ACIT: Loan Credibility Dispute for AY 2018-19 Case Number: ITA 2458/DEL/2022 Appellant: Valley Iron & Steel Co. Ltd, Delhi Respondent: Assistant Commissioner of Income Tax, Central Circle, New Delhi Assessment Year: 2018-19 Case Filed on: October 3, 2022 Order Type: Final Tribunal Order Date of Order: April 27, […]
Tapan Roy Security Agency vs. ITO, Ward-69(1): Deduction Dispute for AY 2020-21 Case Number: ITA 2464/DEL/2022 Appellant: Tapan Roy Security Agency, New Delhi Respondent: Income Tax Officer, Ward-69(1), New Delhi Assessment Year: 2020-21 Case Filed on: October 4, 2022 Order Type: Final Tribunal Order Date of Order: January 11, 2023 Pronounced on: January 11, 2023 […]
Jai Hari Investment vs. ITO, Ward-52(1): Exempt Income Dispute for AY 2019-20 Case Number: ITA 2466/DEL/2022 Appellant: Jai Hari Investment, New Delhi Respondent: ITO, Ward 52(1), New Delhi Assessment Year: 2019-20 Case Filed on: October 4, 2022 Order Type: Final Tribunal Order Date of Order: May 18, 2023 Pronounced on: May 18, 2023 Background The […]
Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench dealt with a complex case involving the Deputy Commissioner of Income Tax (DCIT), Central Circle, Karnal, and Trishla Buildtech Pvt. Ltd., concerning unexplained credits and a contentious buyback scheme during the assessment year 2012-13. Case Background The case originated from the reassessment proceedings against Trishla Buildtech […]
Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench addressed a significant issue regarding the delayed deposit of employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) by M R Overseas P.Ltd, leading to a dispute with the Deputy Commissioner of Income Tax (DCIT) for the assessment year 2019-20. Background M R Overseas […]
Introduction This detailed analysis covers the Income Tax Appellate Tribunal (ITAT) Delhi Bench’s decision on the delayed deposit of employees’ contributions by M.R.Overseas Pvt Ltd, highlighting the implications for tax compliance and employer responsibilities. Background M.R.Overseas Pvt Ltd, engaged in rice milling, faced discrepancies in the deposit timings of Provident Fund (PF) and Employee State […]
Introduction An overview of the ITAT Delhi Bench ruling on the appeal filed by Sanjay Kumar against the disallowance of employees’ contributions to Provident Fund/ESIC, highlighting the complexities of tax law compliance and the implications for taxpayers and practitioners. Case Background Sanjay Kumar, a Gurgaon-based chartered accountant, challenged the disallowance related to employees’ contributions to […]
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