Overview of the Case This article examines a tribunal decision involving HT Mobile Solutions Limited, which appealed against tax deductions at source for year-end provisions of expenses. The tribunal’s findings and their implications for tax compliance practices are discussed. Case Background HT Mobile Solutions Limited, previously amalgamated with Firefly E Ventures Limited, faced issues with […]
Introduction This analysis covers the tribunal decision for HT Mobile Solutions Ltd regarding non-deduction of tax at source for the financial year 2014-15, exploring the nuances and implications of the ruling. Background of the Case HT Mobile Solutions Ltd, after amalgamating with Firefly E Ventures Ltd, faced legal scrutiny over tax deductions at source for […]
Introduction This article analyzes the decision of the Income Tax Appellate Tribunal regarding the case between Airads Limited and the Assistant Commissioner of Income Tax (ACIT) for the assessment year 2020-21, focusing on the disallowances related to employee contributions and TDS payments. Background of the Case Airads Limited, a company based in New Delhi, filed […]
Case Overview Indira Sastry, a resident of Bangalore, contested the Commissioner of Income-Tax Appeals’ decision regarding the condonation of delay in filing an appeal for the assessment year 2013-14. The tribunal assessed the merits of the case and the procedural aspects concerning the delay in appeal filing. Background of the Appeal The appeal was filed […]
Case Summary Abhimanyu Chaturvedi contested the tax assessment order by the Deputy Commissioner of Income Tax, Central Circle-1, Noida for the assessment year 2013-14. The appeal focused on several legal issues concerning the assessment procedures and the application of tax laws. Background The case involved multiple appeals related to the Chaturvedi family, challenging the assessments […]
Case Overview Mallika Chaturvedi’s tax assessment for the assessment year 2013-14, adjudicated by the Income Tax Appellate Tribunal, Delhi Bench, highlights significant legal interpretations related to procedural norms in tax assessments. Background The case involves multiple appellants challenging the assessment orders issued by the Central Circle-1, Noida. Mallika Chaturvedi, among others, contested the assessment citing […]
Case Overview The Income Tax Appellate Tribunal, Delhi Bench, adjudicated a significant case involving Alka Chaturvedi for the assessment year 2013-14, emphasizing essential legal standards in the issuance of assessment orders. Background The dispute involves Alka Chaturvedi contesting the validity of her tax assessments by the DCIT, Central Circle-1, Noida. The controversy primarily revolves around […]
Introduction This document provides a detailed review of the Income Tax Appellate Tribunal’s decision for the case between Mall Hotel Ltd. and the Deputy Commissioner of Income Tax, Circle-16(1), New Delhi concerning the 2016-17 Assessment Year. Case Background Mall Hotel Ltd., engaged in various business ventures including a hotel, cinema, and retail outlets, challenged the […]
Introduction This analysis explores the tax appeal case of Santoshi Hyvolt Electricals Pvt Ltd against the ACIT, Circle-22(2), Delhi, focusing on the computation of Minimum Alternate Tax (MAT) under section 115JB for the assessment year 2019-20. Background of the Appeal The appeal by Santoshi Hyvolt Electricals Pvt Ltd challenges the order issued by the National […]
Sanjeev Gupta vs. ITO, Ward 29(8), New Delhi: Appeal Against Penalty Order Due to COVID-19 Impact – ITA 2494/DEL/2022 Background of the Case This appeal, filed by Sanjeev Gupta, challenges the penalty order by the National Faceless Appeal Centre (NFAC), Delhi, dated August 23, 2022, pertaining to Assessment Year 2017-18. The appellant faced penalties under […]
Tilak Raj Bansal vs. ITO, Ward-34(1), Delhi: Address Issues and Unlawful Orders – ITA 2497/DEL/2022 Case Overview Tilak Raj Bansal filed appeals against the orders by the CIT(A)-12, New Delhi, for the assessment year 2010-11, challenging both the quantum and penalty proceedings based on the grounds of unlawful assessment and service of notices issues. Background […]
Tilak Raj Bansal vs. ITO, Ward 34(1), Delhi: Judicial Challenge to Penalty Due to Failed Notice Service Introduction This case summary reviews the appeal filed by Tilak Raj Bansal against the Income Tax Officer, Ward 34(1), Delhi, concerning penalties imposed for the assessment year 2010-11, which were contested due to the improper service of notice. […]
DRA BLA BCL JV vs. ACIT, Central Circle-15, Delhi: ITA 2499/DEL/2022 Case Summary This legal summary discusses the ITAT Delhi’s ruling on the appeal filed by DRA BLA BCL JV against the ACIT, Central Circle-15, Delhi, concerning the assessment year 2017-18. The case revolves around an ex-parte order dismissed by the CIT (Appeals)-26, which the […]
DRA BLA BCL JV vs. ACIT, Central Circle-15, Delhi: ITA 2499/DEL/2022 Case Summary This legal summary discusses the ITAT Delhi’s ruling on the appeal filed by DRA BLA BCL JV against the ACIT, Central Circle-15, Delhi, concerning the assessment year 2017-18. The case revolves around an ex-parte order dismissed by the CIT (Appeals)-26, which the […]
NKG Infrastructure Ltd vs. JCIT, Central Circle-27, New Delhi – ITA 2501/DEL/2022 Case Overview This document provides a detailed review of the Income Tax Appellate Tribunal’s (ITAT) decision in the case between NKG Infrastructure Ltd and JCIT, Central Circle-27, New Delhi, for the assessment year 2014-15. The case centers around the legitimacy of certain purchases […]
Sumit Goel vs. ITO, Ward-51(5), Delhi – ITA 2514/DEL/2022 Case Overview This case review examines the decision made by the ITAT Delhi in the matter of Sumit Goel vs. ITO, Ward-51(5), Delhi, concerning the assessment year 2017-18. The primary issue was the penalty imposed for the delay in submitting the mandatory audit report required under […]
Sumit Goel vs. ITO, Ward-51(5), Delhi – ITA 2514/DEL/2022 Case Overview This case review examines the decision made by the ITAT Delhi in the matter of Sumit Goel vs. ITO, Ward-51(5), Delhi, concerning the assessment year 2017-18. The primary issue was the penalty imposed for the delay in submitting the mandatory audit report required under […]
Rakesh Kumar Bansal vs. DCIT, Central Circle, Ghaziabad – ITA 2516/DEL/2022 Case Overview This review covers the ITAT Delhi’s decision on Rakesh Kumar Bansal’s appeal against the DCIT, Central Circle, Ghaziabad, concerning issues related to the issuance and proceedings under section 153C of the Income Tax Act for the assessment year 2015-16. Background The case […]
Adinath Industries vs. ITO, Ward-50(1), New Delhi – ITA 2518/DEL/2022 Case Overview This review covers the ITAT Delhi’s decision on Adinath Industries’ appeal against the ITO, Ward-50(1), New Delhi, concerning the disallowance of deductions for employees’ contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) for the assessment years 2018-19 and 2019-20. Background The […]
Adinath Industries vs. ITO, Ward-50(1), Delhi – ITA 2519/DEL/2022 Case Overview This analysis covers the ITAT Delhi’s ruling on Adinath Industries’ appeal against the ITO, Ward-50(1), Delhi, for the assessment year 2019-20 concerning the disallowance of deductions for delayed contributions to Provident Fund (PF) and Employees’ State Insurance (ESI). Background The case emerges from orders […]
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