The case ITA No. 18/DEL/2021, adjudicated by the Delhi Bench ‘I-2’ of the Income Tax Appellate Tribunal, involved Expeditors International (India) Pvt. Ltd., headquartered in New Delhi, appealing against the Assistant Commissioner of Income Tax, Circle-7(1), New Delhi. The primary contention revolved around the non-deduction of education cess for the assessment year 2011-12. This matter, […]
Expeditors International (India) Pvt. Ltd. vs ACIT, Circle-7(1), New Delhi: Assessment Year 2012-13 Background of the Case This case involves Expeditors International (India) Pvt. Ltd., based in New Delhi, facing multiple tax claims and disallowances by the ACIT, Circle-7(1), New Delhi for the assessment year 2012-13. The disputes span across various financial and tax-related issues, […]
Legal Case Summary Expeditors International (India) Pvt. Ltd. vs. ACIT Circle-7(1), New Delhi for AY 2014-15 Case Overview This case involves Expeditors International (India) Pvt. Ltd., a part of the global logistics services provider Expeditors Group, headquartered in Seattle. The case focuses on disputes over the tax treatment of royalty payments and management charges levied […]
Case Summary: Dinesh Chandra Semwal vs ITO Ward-28(1), New Delhi AY 2018-19 Dinesh Chandra Semwal vs ITO Ward-28(1), New Delhi for Assessment Year 2018-19 Case Overview The legal dispute between Dinesh Chandra Semwal and the Income Tax Officer of Ward-28(1), New Delhi, pertains to the assessment year 2018-19 and revolves around the late payment of […]
Appeal of Haryana Rifle Association for Charitable Status Denied Due to Commercial Activities Case Overview The Haryana Rifle Association, based in Sonipat, faced rejection for its application for charitable status under sections 12AA and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemptions) in Chandigarh determined that the association’s activities, which include […]
Haryana Rifle Association vs CIT(E) Chandigarh: Charitable Status Appeal Introduction The Haryana Rifle Association, represented by Charitra Gupta, CA, faced a crucial legal challenge against the CIT(E), Chandigarh’s decision denying them charitable status under sections 12AA and 80G of the Income Tax Act. This detailed article examines the tribunal’s rationale in overturning this decision on […]
Appeal by DCIT vs. Krishan Kumar on Capital Gain Taxation for Alleged Penny Stock Transactions Dismissed Introduction The Income Tax Appellate Tribunal in Delhi dismissed an appeal filed by the Deputy Commissioner of Income Tax, Circle 43(1), New Delhi, challenging the order of the Commissioner of Income-Tax (Appeals)-14. The case concerned the assessment of capital […]
DCIT vs Rajesh Aggarwal: Tribunal Dismisses Capital Gains Addition Introduction This article explores the tribunal’s decision on ITA No. 28/Del/2021 for the assessment year 2011-12, involving the dispute between DCIT Circle-43(1) and Rajesh Aggarwal over alleged penny stock transactions. Background of the Case The Department challenged the order of CIT(Appeals)-14, which had earlier quashed the […]
Case Summary: Vishal Tyagi vs. DCIT Central Circle, Ghaziabad Case Number: ITA 30/DEL/2021 Appellant: Vishal Tyagi, Ghaziabad Respondent: DCIT Central Circle, Ghaziabad Assessment Year: 2012-13 Order Type: Final Tribunal Order Filed On: 2021-01-18 Date of Order: 2022-11-03 Pronounced On: 2022-11-03 Background The appellant, Vishal Tyagi, a resident of Ghaziabad, was subjected to a search and […]
Case Summary: Vishal Tyagi vs. DCIT Central Circle, Ghaziabad Case Number: ITA 31/DEL/2021 Appellant: Vishal Tyagi, Ghaziabad Respondent: DCIT Central Circle, Ghaziabad Assessment Year: 2013-14 Order Type: Final Tribunal Order Filed On: 2021-01-18 Date of Order: 2022-11-03 Pronounced On: 2022-11-03 Background The appellant, Vishal Tyagi, a resident of Ghaziabad, was subjected to a search and […]
Case Summary: Vishal Tyagi vs. DCIT Central Circle, Ghaziabad Case Number: ITA 32/DEL/2021 Appellant: Vishal Tyagi, Ghaziabad Respondent: DCIT Central Circle, Ghaziabad Assessment Year: 2014-15 Order Type: Final Tribunal Order Filed On: 2021-01-18 Date of Order: 2022-11-03 Pronounced On: 2022-11-03 Background The appellant, Vishal Tyagi, a resident of Ghaziabad, was subjected to a search and […]
Case Summary: Vishal Tyagi vs. DCIT Central Circle, Ghaziabad Case Number: ITA 33/DEL/2021 Appellant: Vishal Tyagi, Ghaziabad Respondent: DCIT Central Circle, Ghaziabad Assessment Year: 2015-16 Order Type: Final Tribunal Order Filed On: 2021-01-18 Date of Order: 2022-11-03 Pronounced On: 2022-11-03 Background The appellant, Vishal Tyagi, a resident of Ghaziabad, was subjected to a search and […]
Case Summary: Vishal Tyagi vs. DCIT Central Circle, Ghaziabad Case Number: ITA 34/DEL/2021 Appellant: Vishal Tyagi, Ghaziabad Respondent: DCIT Central Circle, Ghaziabad Assessment Year: 2017-18 Order Type: Final Tribunal Order Filed On: 2021-01-18 Date of Order: 2022-11-03 Pronounced On: 2022-11-03 Background The appellant, Vishal Tyagi, a resident of Ghaziabad, was subjected to a search and […]
Case Summary: Reliable Finance Corp. (P) Ltd, New Delhi vs. ITO WARD – 21(2), New Delhi Case Number: ITA 35/DEL/2021 Appellant: Reliable Finance Corp. (P) Ltd, New Delhi Respondent: ITO WARD – 21(2), New Delhi Assessment Year: 2016-17 Case Filed On: 2021-01-19 Order Type: Final Tribunal Order Date of Order: 2022-11-07 Pronounced On: 2022-11-07 Background […]
Legend Realtors Private Limited vs. ITO Ward-15(2): Penalty Order Upheld – ITA No. 36/DEL/2021 Case Number: ITA 36/DEL/2021 Appellant: Legend Realtors Private Limited, New Delhi Respondent: ITO WARD – 15(2), New Delhi Assessment Year: 2009-10 Result: Penalty Upheld Case Filed on: 2021-01-19 Order Type: Final Tribunal Order Date of Order: 2022-10-31 Pronounced on: 2022-10-31 Background […]
Durga Apparels Pvt Ltd vs. ITO: Appeal Delay and Condonation Case Number: ITA 37/DEL/2021 Appellant: Durga Apparels Pvt Ltd, New Delhi Respondent: ITO WARD – 7(4), New Delhi Assessment Year: 2011-12 Case Filed On: January 20, 2021 Order Type: Final Tribunal Order Date of Order: May 27, 2022 Pronounced On: May 27, 2022 Introduction This […]
Climax Overseas Pvt Ltd vs Addl. CIT Special Range-2, Gurgaon: Penalty U/s 221 – AY 2018-19 Case Number: ITA 38/DEL/2021 Appellant: Climax Overseas Pvt Ltd, Gurgaon Respondent: Addl. CIT Special Range-2, Gurgaon Assessment Year: 2018-19 Result: 2018-19 Case Filed on: 2021-01-20 Order Type: Final Tribunal Order Date of Order: 2023-04-17 Pronounced on: 2023-04-17 Summary of […]
Land Acquisition Office vs DCIT, Gurgaon – ITA No. 39/DEL/2021 Case Number: ITA 39/DEL/2021 Appellant: Land Acquisition Office, Gurgaon Respondent: DCIT (TDS), Gurgaon Assessment Year: 2010-11 Case Filed On: 2021-01-20 Order Type: Final Tribunal Order Date of Order: 2022-03-22 Pronounced On: 2022-03-22 Case Conclusion: ITA Nos. 39, 40 & 41/Del/2021 Land Acquisition Office vs DCIT […]
Land Acquisition Office vs DCIT (TDS), Gurgaon Case Number: ITA 40/DEL/2021 Appellant: Land Acquisition Office, Huda Complex, Sector 14, Gurgaon, Haryana – 122001 Respondent: DCIT (TDS), Gurgaon Assessment Year: 2011-12 Case Filed On: 2021-01-20 Order Type: Final Tribunal Order Date of Order: 2022-03-22 Pronounced On: 2022-03-22 Background The case revolves around the Land Acquisition Office […]
Land Acquisition Office vs DCIT (TDS), Gurgaon Case Number: ITA 41/DEL/2021 Appellant: Land Acquisition Office, Huda Complex, Sector 14, Gurgaon, Haryana – 122001 Respondent: DCIT (TDS), Gurgaon Assessment Year: 2012-13 Case Filed On: 2021-01-20 Order Type: Final Tribunal Order Date of Order: 2022-03-22 Pronounced On: 2022-03-22 Background The case revolves around the Land Acquisition Office […]
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