Introduction This document provides a comprehensive overview of the Income Tax Appellate Tribunal’s decision on the appeal filed by Hisar Metal Industries Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, regarding the belated payment of Employee’s Contributions to PF and ESI for the assessment year 2018-19. Background The […]
Introduction This document elaborates on the Income Tax Appellate Tribunal’s ruling concerning the appeal filed by Eros City Developers Private Limited against the Assistant Commissioner of Income Tax, Central Circle-1, Delhi, for the assessment year 2020-21. Case Background The central issue in this appeal was the addition made by the tax authorities under Section 143(1) […]
Introduction This case summary addresses the appeal filed by Hisar Metal Industries Limited against the decision of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, regarding the belated payment of Employee’s Provident Fund (EPF) and Employee’s State Insurance (ESI) for the assessment year 2019-20. Case Background Hisar Metal Industries Limited, […]
Introduction This case summary outlines the ITAT proceedings and final judgment for the case between Savleen Kaur and the Income Tax Officer (ITO) of Ward-54 (4), Delhi, for the assessment year 2018-19. Background The appellant, Savleen Kaur, filed an appeal against the order of the National Faceless Appeal Centre (NFAC), which pertained to the delayed […]
Introduction This case summary provides an overview of the ITAT proceedings and final judgment for the case between Krishan Pal and the Income Tax Officer (ITO) of Ward-34(1), Delhi, for the assessment year 2017-18. Background The appellant, Krishan Pal, appealed against the order of the Income Tax Appellate Tribunal (ITAT) which pertained to the delayed […]
Introduction This summary discusses the ITAT decision for the case between Shangri-La International Hotel Management Pte Ltd, Singapore and the Assistant Commissioner of Income Tax, Circle 3(10)(2) International Taxation, Delhi, concerning the assessment year 2018-19. Case Background Shangri-La International Hotel Management Pte Ltd, a company incorporated in Singapore and tax resident there, is engaged in […]
ITA No. 2255/DEL/2022 Analysis Detailed Analysis of ITAT Decision: Shangri-La International vs. ACIT Case Background This case involves Shangri-La International Hotel Management PTE LTD, based in Singapore, and the Assistant Commissioner of Income Tax (ACIT), Circle 3(1)(2) International Taxation, New Delhi. The dispute concerns the taxability of marketing and reservation receipts, frequent guest program receipts, […]
ITA No. 2258/DEL/2022 Judgment Analysis Case Overview The appeal involves Smiths Detection Asia Pacific Pte Limited, a Singapore-based company, against the Deputy Commissioner of Income Tax, Circle-3(1)(2), International Taxation, New Delhi. The primary contention in this case was the taxability of offshore equipment supplies under the Indian Income Tax Act and the India-Singapore Double Taxation […]
Detailed Judgment on ITA No. 2259/DEL/2022 Case Overview The legal dispute involves Hitachi Ltd. challenging the tax assessments made by the ACIT, Circle International Taxation 2(1)(1), New Delhi for the assessment year 2018-19. The primary issue was the taxability in India of revenues from offshore supplies of equipment, which Hitachi Ltd. argued should not be […]
Comprehensive Case Study on ITA No. 2260/DEL/2022 Introduction This document examines the legal proceedings and judgment in ITA No. 2260/DEL/2022, where Hitachi Ltd. contested the income tax assessments made by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(1), New Delhi for the fiscal year 2019-20. Case Background The dispute revolves around the taxation […]
Comprehensive Case Study on ITA No. 2260/DEL/2022 Introduction This document examines the legal proceedings and judgment in ITA No. 2260/DEL/2022, where Hitachi Ltd. contested the income tax assessments made by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(1), New Delhi for the fiscal year 2019-20. Case Background The dispute revolves around the taxation […]
Detailed Review of ITA No. 2267/DEL/2022 Overview This article reviews the Income Tax Appellate Tribunal’s decision in ITA No. 2267/DEL/2022, where Ayaan Buildcon Pvt. Ltd. contested the reopening of its assessment for the assessment year 2013-14. The case highlights issues related to the procedural aspects of tax reassessment and judicial remedies available to taxpayers. Background […]
Detailed Review of ITA No. 2268/DEL/2022 Overview This article reviews the Income Tax Appellate Tribunal’s decision in ITA No. 2268/DEL/2022, which addresses the critical issue of timely PF and ESI payments by Ironman Security Services Pvt. Ltd. for the fiscal year 2019-20. Background The case arises from the Revenue’s challenge to the CIT(A)’s deletion of […]
Detailed Review of ITA No. 2269/DEL/2022 Overview This article reviews the Income Tax Appellate Tribunal’s decision in ITA No. 2269/DEL/2022, which addresses the critical issue of timely PF and ESI payments by Ironman Security Services Pvt. Ltd. for the fiscal year 2018-19. Background The case arises from the Revenue’s challenge to the CIT(A)’s deletion of […]
Comprehensive Case Review: L R Builders Pvt. Ltd. vs. ACIT Introduction This article examines the decision in ITA No. 2270/DEL/2022, wherein L R Builders Pvt. Ltd. successfully appealed against the addition of Rs. 64 lakhs to their income as undeclared cash deposits during the 2017 demonetization in India. Background of the Case The appellant, L […]
John Wiley & Sons, Inc. vs DCIT: Legal Battle Over Online Journal Revenue Classification John Wiley & Sons, Inc. vs DCIT: Legal Battle Over Online Journal Revenue Classification for 2018-19 Case Number: ITA 1872/DEL/2022 Appellant: John Wiley & Sons, Inc., United States Respondent: DCIT, Int.Taxation, Circle 3(1)(1), New Delhi Assessment Year: 2018-19 Filed on: 2022-08-18 […]
John Wiley & Sons, Inc. vs DCIT for 2019-20 Case Summary of John Wiley & Sons, Inc. vs DCIT, International Taxation, Delhi for Assessment Year 2019-20 Case Background The dispute involves John Wiley & Sons, Inc., a US-based publisher, and the Deputy Commissioner of Income Tax (DCIT) International Taxation, Circle 3(1)(1), Delhi, regarding the tax […]
RELX Inc. vs ACIT: Subscription Fees Dispute for 2019-20 RELX Inc. vs ACIT: Subscription Fees Dispute and Tax Implications for 2019-20 Case Background The case involves RELX Inc., a corporation based in Gurgaon, and the Assistant Commissioner of Income Tax (ACIT), Circle International Tax 3(1)(1), New Delhi, concerning the classification of income received from subscription […]
RELX Inc vs ACIT 2018-19 Tax Dispute Case Overview: RELX Inc vs ACIT, Circle Int Tax 3(1)(1), New Delhi – AY 2018-19 Case Details Case Number: ITA 1877/DEL/2022Appellant: RELX Inc, GurgaonRespondent: ACIT, Circle Int Tax 3(1)(1), New DelhiAssessment Year: 2018-19Order Date: 2023-04-05Pronouncement Date: 2023-04-05 Dispute Summary The primary dispute in this case involved the classification […]
Tax Tribunal Review: Pradeep Bansal vs. ACIT for AY 2019-20 Case Analysis: Pradeep Bansal vs. ACIT, Circle Int. Tax. 1(1)(2), New Delhi Introduction This document reviews the decision made by the Income Tax Appellate Tribunal, Delhi Bench ‘D’, concerning the appeal filed by Pradeep Bansal against the income tax assessment for the Assessment Year 2019-20. […]
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