Background This case involves Atul Kumar Gupta who faced several additions to his income as assessed by the ACIT, Central Circle-28, New Delhi. The focal point of the litigation was whether these additions were supported by any incriminating evidence found during a search and seizure operation. Decision Overview The ITAT Delhi in ITA No. 206/DEL/2021 […]
Background This case review discusses the appeal filed by Sapras Architects And Engineering Pvt Ltd against the order of the Commissioner of Income-tax (Appeals)-27, New Delhi, for the assessment year 2017-18, under ITA No. 207/DEL/2021. Issues Raised The appellant contested the CIT(Appeals)’s decision which confirmed the order of the Assessing Officer, challenging it on various […]
Background This document provides a detailed review of the appeal by Madhur Buildcon Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, for the assessment year 2011-12, under ITA No. 208 to 211/Del/2021. Case Overview The appeals for the assessment years from 2011 to 2014 were heard together due to their […]
Background This document provides a detailed review of the appeal by Madhur Buildcom Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, for the assessment year 2012-13, under ITA No. 209/DEL/2021. Case Overview The appeal was part of a series involving multiple assessment years, all heard together due to their similarities. […]
Background This document examines the appeal of Madhur Buildcon Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, pertaining to the assessment year 2013-14 under ITA No. 210/DEL/2021. Case Overview The appeal was filed in conjunction with several other years, addressing similar issues across multiple assessment periods due to their interconnected […]
Background This document examines the appeal of Madhur Buildcon Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, pertaining to the assessment year 2014-15 under ITA No. 211/DEL/2021. Case Overview The appeal was filed in conjunction with several other years, addressing similar issues across multiple assessment periods due to their interconnected […]
Background The appeal ITA No. 214/DEL/2021 involves Paksh Marketing Private Limited contesting a decision by the CIT(A)-29, New Delhi regarding the assessment year 2012-13. Case Overview The case is part of a consolidated order which addresses multiple years and is closely linked to similar cases involving interconnected issues and legal points. Judicial Proceedings The tribunal […]
Background The appeal ITA No. 241/DEL/2021 features Premier Udyog Ltd challenging the decision from the CIT(A)-29, New Delhi, for the assessment year 2017-18, specifically addressing disallowances made under section 14A in the absence of exempt income. Case Overview The case focuses on whether expenses can be disallowed under section 14A when there is no exempt […]
Introduction The case of Adaab Hotels Ltd vs. DCIT Circle-1(2), New Delhi pertains to the assessment year 2013-14, where various disputes were raised concerning the appropriateness of certain disallowances made by the tax authorities. Case Background Adaab Hotels Ltd filed an appeal against the order of the CIT(A)-1, New Delhi which sustained a disallowance of […]
Introduction This case involves Sunand Sharma, a resident of Gurgaon, who appealed against an order by ITO Ward 20(4), New Delhi, regarding the assessment year 2012-13. Background The case originated from a dispute over income tax assessments and deductions claimed by Sunand Sharma. The main contention involved deductions related to rental payments and compliance with […]
Introduction The case ITA No. 244/DEL/2021 involves SDL Multi-Lingual Solutions (Singapore) Pte Ltd, a company based in Singapore, appealing against the Indian tax authorities’ decision regarding income from software licenses. Background SDL Multi-Lingual Solutions licensed software to Reliance Jio Infocomm Ltd under agreements that were considered by the tax authorities to involve royalties, thereby taxable […]
Introduction The case of ITA No. 247/DEL/2021 deals with the appeal by Kailash Mittal against the order of the Income-tax Commissioner (Appeals) which pertained to the assessment year 2017-18. Case Background The appeal was made against the assessment order that included a significant tax addition of Rs. 3,32,313, which the appellant contested. The addition was […]
Introduction This article discusses the appeal filed by Meena Rani Khatana against the decision of the CIT(A), Hisar for the assessment year 2009-10, highlighting procedural flaws and the implications of assessing income as undisclosed. Background Meena Rani Khatana filed an appeal against the order of the CIT(A) which dismissed her previous appeals and upheld the […]
Introduction This article discusses the appeal by the Income Tax Officer of Ward-23(1), New Delhi against the order of CIT(A)-8, New Delhi regarding the case of Shivaai Industries Pvt Ltd for the assessment year 2008-09. Background The case revolves around the disallowance of Rs. 17,67,16,747 under section 40(a)(ia) of the Income Tax Act, which pertains […]
Case Overview This article reviews the appellate proceedings of ITA No. 277/Del/2021 involving the late Dipankar Mohan Ghosh, represented by his legal heir, against the Commissioner of Income Tax (CIT) -1, International Taxation, New Delhi for the assessment year 2012-13. Background The appeal challenges the orders issued by the CIT under section 263 of the […]
Introduction This article examines the appeal filed by Manohar Lal Sarraf and Sons Pvt Ltd against the order of the Principal Commissioner of Income Tax (Pr. CIT), Ghaziabad, regarding the Assessment Year 2015-16, highlighting key legal arguments and implications of the tribunal’s decision. Background The dispute centers on the Pr. CIT’s revision order under section […]
Introduction This article discusses the appeal filed by Daya Sapra against the order passed by the ITO Ward-23(2), New Delhi, for the Assessment Year 2008-09, highlighting procedural delays and tribunal decisions. Case Background The appellant, Daya Sapra, contested the Income Tax Appeal Tribunal’s decision related to the assessment year 2008-09, which involved significant delays in […]
Introduction This article reviews the case of ACIT Circle-59(1), New Delhi vs. Neeraj Kumar Singhal regarding the Assessment Year 2009-10, where significant legal and procedural issues concerning income tax assessments are discussed. Background The case centers around the reassessment proceedings initiated by the Income Tax Department against Neeraj Kumar Singhal. The original assessment was completed […]
Introduction This article delves into the Income Tax Appellate Tribunal (ITAT) Delhi Bench decision regarding ITA No. 286/DEL/2021 for the assessment year 2013-14 between DCIT CC-15, New Delhi and Deepak Chopra, focusing on the critical legal interpretations and procedural aspects of the case. Case Background The case pertains to the appeals filed by DCIT against […]
Introduction This article explores the key aspects and legal interpretations in ITA No. 287/DEL/2021 where Anuj Sood contested additions made by the ACIT, Central Circle-06, New Delhi, pertaining to the assessment year 2017-18. The primary issue revolves around unexplained bullion and jewellery. Case Background The case originated from a search operation at Anuj Sood’s residence, […]
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