Interest Disallowance on Housing Loan: ITA No.2673/Del/2022 Disallowance of Interest on Housing Loan in Gurpreet Singh Dhillon vs. ACIT, ITA No.2673/Del/2022 Background The appeal involves Gurpreet Singh Dhillon challenging the disallowance of interest on a housing loan for a property let out for rent, claimed against rental income for the assessment year 2018-19. The central […]
Cash Deposit Dispute During Demonetization: ITA No.2674/DEL/2022 Case Overview: Harvinder Kaur vs. ITO, Ward-29(2), New Delhi Background This case centers on the appellant, Harvinder Kaur’s appeal against the tax assessment for A.Y. 2017-18 which included a significant income adjustment based on cash deposits made during the demonetization period in India. The primary dispute revolves around […]
Condonation of Delay Due to COVID-19: ITA No.2690/DEL/2022 Case Insight: Condonation of Delay Due to COVID-19 in Naveen Chandra Bhatt vs. ITO, Ward-71(2), New Delhi Background This appeal involves Naveen Chandra Bhatt contesting the rejection of a condonation of delay by the CIT(A) for an appeal filing. The delay was attributed to the disruptions caused […]
Undeclared Income Assessment Appeal: ITA No.2691/DEL/2022 Case Review: Aleenjeet vs. ITO, Ward-1, Hisar – ITA No.2691/DEL/2022 Background This case involves an appeal by Aleenjeet against the order of the National Faceless Appeal Centre for the A.Y. 2012-13. The dispute centers on the addition of undeclared income based on substantial cash deposits made by Aleenjeet during […]
Employee Contribution Disallowance: MJM Suraksha P. Ltd. vs. ITO – ITA No.2693/DEL/2022 Case Analysis: MJM Suraksha P. Ltd. vs. ITO, ITA No.2693/DEL/2022 Background The case involves MJM Suraksha P. Ltd., which appealed against the disallowance of employee contributions to EPF. An error in the audit report led to incorrect disallowances by the CPC, which were […]
Delayed PF and ESIC Contributions: Ishant Arora vs. ITO – ITA No.2694/DEL/2022 Legal Analysis: Ishant Arora vs. ITO, Ward-51(1), New Delhi – ITA No.2694/DEL/2022 Background This case addresses the legal consequences of delayed employee contributions to Provident Fund (PF) and Employee State Insurance Corporation (ESIC) funds by Ishant Arora for the A.Y. 2020-21. The Income […]
Appeal Dismissal Due to Tax Effect: DCIT vs. Abhipra Capital Ltd – ITA No.2695/DEL/2022 Case Analysis: DCIT vs. Abhipra Capital Ltd, ITA No.2695/DEL/2022 Background The case involves an appeal by the Deputy Commissioner of Income Tax (DCIT) against Abhipra Capital Ltd for the Assessment Year 2019-20. The appeal was dismissed by the ITAT based on […]
Capital Asset Classification and Penalty Dispute: Taksonz Developers vs. ITO – ITA No.2696/DEL/2022 Case Overview: Taksonz Developers and Infrastructure Ltd. vs. ITO, ITA No.2696/DEL/2022 Background The case involves Taksonz Developers and Infrastructure Ltd., which appealed against penalties and income assessments related to capital gains for the Assessment Year 2013-14. The appeal was against the order […]
EPF and ESI Contribution Timeliness: LIT India P. Ltd vs. ACIT – ITA No.2697/DEL/2022 Legal Review: LIT India P. Ltd. vs. ACIT, ITA No.2697/DEL/2022 Background The case involves LIT India P. Ltd., which appealed against the tax authorities’ decision regarding the non-deductibility of delayed employees’ contributions to EPF and ESI for the Assessment Year 2018-19. […]
EPF and ESI Deduction Timeliness: LIT India P. Ltd. vs. ACIT – ITA No.2698/DEL/2022 Legal Analysis: LIT India P. Ltd. vs. ACIT, Circle-15(2), ITA No.2698/DEL/2022 Background This case involves LIT India P. Ltd., which faced issues with the deduction of employee contributions to EPF and ESI for the Assessment Year 2019-20. The primary concern was […]
Exemption Rejection Case: Kayantar Foundation vs. CIT – ITA No.2699/DEL/2022 Legal Analysis: Kayantar Foundation vs. CIT (Exemption), ITA No.2699/DEL/2022 Background Kayantar Foundation faced rejection of tax exemption applications under sections 12A and 80G of the Income Tax Act, which led to the appeals ITA Nos.2699 & 2700/Del/2022. These appeals address the procedural fairness in handling […]
Exemption Appeal: Kayantar Foundation vs. CIT – ITA No.2700/DEL/2022 Legal Analysis: Kayantar Foundation vs. CIT (Exemption), ITA No.2700/DEL/2022 Background The case involves Kayantar Foundation’s appeal against the CIT (Exemption)’s rejection of their application for exemption under section 12A of the Income Tax Act. This rejection was primarily due to the foundation’s alleged failure to fully […]
Exemption Appeal: Kayantar Foundation vs. CIT – ITA No.2700/DEL/2022 Legal Analysis: Kayantar Foundation vs. CIT (Exemption), ITA No.2700/DEL/2022 Background The case involves Kayantar Foundation’s appeal against the CIT (Exemption)’s rejection of their application for exemption under section 12A of the Income Tax Act. This rejection was primarily due to the foundation’s alleged failure to fully […]
Case Study: DCIT vs. Cinestaan Film Company Pvt. Ltd., ITA No. 2702/DEL/2022 Detailed Review: DCIT vs. Cinestaan Film Company Pvt. Ltd., ITA No. 2702/DEL/2022 Introduction This case analysis explores the dismissal of an appeal by the DCIT against Cinestaan Film Company Pvt. Ltd., where procedural inaccuracies led to the rejection of the appeal by the […]
Comprehensive Case Review: Braham Kaur vs. ITO, Ward 1, Rohtak – ITA No. 2704/DEL/2022 Detailed Review and Implications of ITA No. 2704/DEL/2022 Introduction This review explores the tribunal decision in the case of Braham Kaur vs. ITO, Ward 1, Rohtak, where significant legal points were deliberated concerning cash deposits made during the demonetization period in […]
Comprehensive Case Review: FMC Medical Research Training & Science Organisation vs. CIT(Exemption) – ITA No. 2705/DEL/2022 Detailed Review and Implications of ITA No. 2705/DEL/2022 Introduction This review explores the tribunal decision in the case of FMC Medical Research Training & Science Organisation vs. CIT(Exemption), where significant legal points were deliberated concerning the denial of registration […]
Comprehensive Case Review: FMC Medical Research Training & Science Organisation vs. CIT(Exemption) – ITA No. 2706/DEL/2022 Detailed Review and Implications of ITA No. 2706/DEL/2022 Introduction This review delves into the tribunal’s decision in the case of FMC Medical Research Training & Science Organisation vs. CIT(Exemption), particularly focusing on the denial of registration under Section 80G […]
Comprehensive Case Review: ITO Ward 5(1), Delhi vs. Broad Ways Security and Detective Pvt. Ltd, ITA No. 2707/DEL/2022 Detailed Review and Implications of ITA No. 2707/DEL/2022 Introduction This review delves into the tribunal’s decision in the case of ITO Ward 5(1), Delhi vs. Broad Ways Security and Detective Pvt. Ltd, focusing on the dismissal based […]
Detailed Case Review: Gaurav Rastogi vs. ITO, Ward-1(5), Gurgaon, ITA No. 2708/DEL/2022 Comprehensive Analysis of ITA No. 2708/DEL/2022 Case Background This case involves Gaurav Rastogi, the legal heir of Late Smt. Asha Rastogi, appealing against the order of the National Faceless Appeal Centre (NFAC) concerning cash deposits made into a bank account during the demonetization […]
Case Analysis: Shyam Bati vs. ITO, Ward-4(2), Gurgaon – ITA No. 2709/DEL/2022 Case Overview: ITA No. 2709/DEL/2022 Background The appeal by Shyam Bati challenges the decision of the National Faceless Appeal Centre (NFAC) for the assessment year 2016-17. The key issue in this appeal involved the condonation of a four-day delay in filing an appeal […]
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