Introduction In the case of ITA No. 1936/DEL/2022, Shroff Eye Centre, New Delhi challenged the financial adjustments made by the Assessing Officer under ACIT, Circle-61(1), New Delhi, concerning the late deposit of employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) during the assessment year 2018-19. Background The appellant faced disallowances due to […]
Introduction The Income Tax Appellate Tribunal’s decision in the case of Krishna Goyal vs. ACIT, Central Circle-14, New Delhi, challenges the addition of Rs. 18,00,000 under Section 69A of the Income-Tax Act, 1961, for the assessment year 2017-18. The case centers on the nature of cash deposits made during the demonetization period in India. Case […]
Background of the Case The case of ITA No. 1948/DEL/2022 involves Hawa Singh, an appellant, against the ITO, Ward-62(1), Delhi, concerning the assessment year 2019-20. The issue at stake is the disallowance of employee contributions to Provident Fund (PF) and Employee’s State Insurance (ESI) due to delays in depositing these amounts as mandated by the […]
Introduction In the case of ITA No. 1936/DEL/2022, Shroff Eye Centre, New Delhi challenged the financial adjustments made by the Assessing Officer under ACIT, Circle-61(1), New Delhi, concerning the late deposit of employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) during the assessment year 2018-19. Background The appellant faced disallowances due to […]
In a significant ruling, the Income Tax Appellate Tribunal Mumbai Bench addressed the case ITA No. 1952/DEL/2022 involving Maruti Suzuki India Ltd, New Delhi, and Deputy Commissioner of Income Tax, Circle-16(1), New Delhi. This case pertains to the assessment year 2017-18, focusing on intricate tax implications and the application of specific tax provisions. The core […]
The Income Tax Appellate Tribunal’s Special Bench considered the case ITA 1953/DEL/2022, involving Maruti Suzuki India Ltd and Deputy Commissioner of Income Tax, Circle-16(1), New Delhi, pertaining to the assessment year 2018-19. The appeal, filed on August 23, 2022, contested key aspects of dividend distribution and taxation nuances under the applicable fiscal laws for multinational […]
In the intricate case of ITA 1954/DEL/2022, heard by the Income Tax Appellate Tribunal, Delhi Bench ‘E’, the appellant Nirmal Uppal of Faridabad found herself against the Deputy Commissioner of Income Tax, Central Circle-7, New Delhi, over discrepancies and alleged evasion in the assessment year 2016-17. This dispute reached its culmination in a crucial judgment […]
The case ITA No. 1955/DEL/2022 represents a significant legal proceeding involving Nirmal Uppal, a resident of Faridabad, who was accused of tax evasion for the assessment year 2016-17. The dispute was brought before the Income Tax Appellate Tribunal, Delhi Bench ‘E’, chaired by members Sh. N.K. Billaiya and Sh. Anubhav Sharma. The final tribunal order […]
In the case of ITA No. 1957/DEL/2022, Innovision Ltd, New Delhi, contested the Income Tax Officer’s (ITO, Ward-12(1), New Delhi) decision regarding the disallowance of late payments of Provident Fund (PF) and Employee’s State Insurance (ESI) contributions for the assessment year 2019-20. The final judgment was delivered by the Income Tax Appellate Tribunal, Delhi Bench […]
The Income Tax Appellate Tribunal (ITAT) Delhi ‘D’ Bench heard the appeal of TGE Gas Engineering GmbH, a company based in Germany, against the DCIT, Circle-International Taxation 3(1)(1), Delhi concerning the assessment year 2018-19. The case number ITA No.1958/Del/2022 involved a dispute over an arbitration settlement amounting to Rs. 16,13,20,000 received from Indian Oil Infrastructure […]
In a recent ruling by the Income Tax Appellate Tribunal Delhi ‘SMC’ Bench, the case of ITA No. 1960/Del/2022 concerning the appellant, Yogendra from Ghaziabad, against the Income Tax Officer, Ward-2(1), was officially withdrawn. The assessment year in question was 2010-11, and the proceedings reflect essential aspects of appeal withdrawals in tax litigation. The appellant, […]
ITA No. 1961/DEL/2022: Simple Singh vs ITO – Case Analysis Introduction This case involves a dispute between Simple Singh of Meerut and the Income Tax Officer, Ward-2(5), Meerut, concerning unexplained investment in property during the fiscal year 2010-11 relevant to the assessment year 2011-12. The case, filed under ITA No. 1961/DEL/2022, questions the assessments made […]
ITA No. 1964/DEL/2022: Sohanbir Singh vs ITO – Detailed Case Review Case Overview This legal analysis reviews the proceedings of ITA No. 1964/DEL/2022, where Sohanbir Singh of Gurgaon contested the reassessment notices issued by the Income Tax Officer, Gurgaon, for the Assessment Year 2014-15. The case highlights significant procedural questions about the reassessment jurisdiction under […]
ITA No. 1968/DEL/2022: AB Sciex Pte Ltd vs ACIT – Detailed Case Review Introduction The case of AB Sciex Pte Ltd, a Singapore-based company, versus the Assistant Commissioner of Income Tax (ACIT), Circle International Taxation 1(1)(1), Delhi, revolves around the complex issues of Permanent Establishment (PE) and the attribution of profits under Indian Tax Law […]
ITA No. 1969/DEL/2022: AB Sciex Pte Ltd vs ACIT – Case Review Case Overview The case ITA No. 1969/DEL/2022 involves AB Sciex Pte Ltd, a Singapore-based company, against the Assistant Commissioner of Income Tax, Circle International Taxation 1(1)(1), New Delhi, focusing on the assessment year 2019-20. The primary issue is the dispute over the existence […]
ITA No. 1975/DEL/2022: Agroha Fincap Ltd vs ITO – Detailed Case Analysis Case Summary This case involves Agroha Fincap Ltd, a company based in New Delhi, appealing against the penalty imposed by the Income Tax Officer (ITO), Ward 1(4), Delhi. The appeal pertains to the Assessment Year 2011-12 and was heard by the Income Tax […]
ITA No. 1984/DEL/2022: Detailed Case Review Case Overview This document reviews the legal battle in ITA No. 1984/DEL/2022 involving Jaquar And Company Private Limited against the Deputy Commissioner of Income Tax, Central Circle-19, Delhi. The case addresses significant legal concerns over the reopening of the company’s assessment for the 2014-15 fiscal year. Case Background The […]
Appeal by Jaquar and Company Private Limited Against CIT(A) Order for AY 2019-20 in ITA No. 1985/DEL/2022 Introduction On August 31, 2023, the Income Tax Appellate Tribunal in Delhi made a significant ruling in the case of Jaquar and Company Private Limited vs. The Deputy Commissioner of Income Tax, Central Circle-19, Delhi, pertaining to the […]
Case Summary Case Number: ITA 1997/DEL/2022 Appellant: Raghuraj Laminates Pvt. Ltd., Muzaffarnagar Respondent: ITO, Ward-3(2)(2), Muzaffarnagar Assessment Year: 2011-12 Case Filed On: 2022-08-25 Order Type: Final Tribunal Order Date of Order: 2023-05-31 Pronounced On: 2023-05-31 Order PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A), NFAC dated 03.06.2022 for […]
MONIND LIMITED vs. DCIT – Case Summary MONIND LIMITED vs. DCIT: A Critical Evaluation of Section 14A Disallowances in the Absence of Exempt Income Background The Income Tax Appellate Tribunal’s decision in ITA No.2002/Del/2022 for the assessment year 2017-18 is a significant ruling that addresses the applicability of Section 14A of the Income Tax Act […]
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