Offshore Supply Tax Dispute: Vetco Gray Pte. Ltd. vs DCIT, Case ITA 1799/DEL/2022 Vetco Gray Pte. Ltd. vs DCIT: Offshore Supply Tax Dispute Case Background This case, identified as ITA No. 1799/DEL/2022, involves Vetco Gray Pte. Ltd., a corporate entity incorporated under the laws of Singapore and tax resident of Singapore, as the appellant, against […]
Transfer Pricing Dispute Over AMP Expenses: Nikon India Pvt. Ltd. vs ACIT, Case ITA 1800/DEL/2022 Nikon India Pvt. Ltd. vs ACIT: AMP Expenses Transfer Pricing Dispute Case Background This case, designated as ITA No. 1800/DEL/2022, features Nikon India Pvt. Ltd., located in Gurgaon, Haryana, as the appellant, and the Assistant Commissioner of Income Tax, Circle-3(1), […]
Comprehensive Review of ITA 7/DEL/2023: Sentinel Consultants P.Ltd vs ACIT ITA 7/DEL/2023: Sentinel Consultants P.Ltd vs. ACIT Background The case ITA 7/DEL/2023 involved a dispute between Sentinel Consultants P.Ltd, a New Delhi-based security manpower supply company, and the Assistant Commissioner of Income Tax (ACIT), Circle-22(2), New Delhi. The contention centered on the delayed deposits of […]
Comprehensive Review of ITA 7/DEL/2023: Sentinel Consultants P.Ltd vs ACIT ITA 7/DEL/2023: Sentinel Consultants P.Ltd vs. ACIT Background The case ITA 7/DEL/2023 involved a dispute between Sentinel Consultants P.Ltd, a New Delhi-based security manpower supply company, and the Assistant Commissioner of Income Tax (ACIT), Circle-22(2), New Delhi. The contention centered on the delayed deposits of […]
Detailed Analysis of ITA 8/DEL/2023: Sentinel Consultants vs. ACIT on PF and ESIC Disallowances Introduction The Income Tax Appellate Tribunal’s decision in ITA 8/DEL/2023 marks a significant examination of procedural adherence and the legal bounds of tax assessments regarding Provident Fund (PF) and Employee State Insurance (ESIC) contributions. This case, involving Sentinel Consultants P. Ltd […]
Comprehensive Case Analysis: ITA No. 28/DEL/2023 Introduction The Income Tax Appellate Tribunal’s handling of ITA No. 28/DEL/2023 represents a noteworthy examination of procedural errors and the impact of multiple assessments on the same taxpayer for the same assessment year, offering a critical insight into the intricacies of tax law enforcement in India. Case Background Mohammad […]
ITA 30/DEL/2023: Tax Credit Dispute and Judicial Review Case Overview ITA No. 30/DEL/2023 encompasses a critical examination of procedural fairness in the realm of tax credit disputes. This case, involving Syed Athar Abbas from Noida against the ACIT, Circle-4(2), Delhi, highlights the challenges taxpayers face when credits for tax deducted at source are not acknowledged […]
ITA No. 38/DEL/2023: Rajkamal Overseas vs ITO, Ward 63(1), New Delhi Introduction The case of ITA No. 38/DEL/2023 presents a significant dispute between Rajkamal Overseas, Delhi and the Income Tax Officer (ITO), Ward 63(1), New Delhi, concerning the assessment year 2020-21. Filed on January 4, 2023, this case reached a critical juncture with the pronouncement […]
ITA No. 38/DEL/2023: Rajkamal Overseas vs ITO, Ward 63(1), New Delhi Introduction The case of ITA No. 38/DEL/2023 presents a significant dispute between Rajkamal Overseas, Delhi and the Income Tax Officer (ITO), Ward 63(1), New Delhi, concerning the assessment year 2020-21. Filed on January 4, 2023, this case reached a critical juncture with the pronouncement […]
ITA No. 38/DEL/2023: Rajkamal Overseas vs ITO, Ward 63(1), New Delhi Introduction The case of ITA No. 38/DEL/2023 presents a significant dispute between Rajkamal Overseas, Delhi and the Income Tax Officer (ITO), Ward 63(1), New Delhi, concerning the assessment year 2020-21. Filed on January 4, 2023, this case reached a critical juncture with the pronouncement […]
Revenue Challenges Dispute Over Space Rent in ITA 1796/DEL/2022 Introduction The case of ITA No. 1796/DEL/2022 presents a scenario where the Revenue/Department contested the decisions of the Commissioner of Income Tax (Appeals) concerning the assessment year 2017-18. The appellant, DCIT, Circle-1(1) Exemption, New Delhi, filed against the respondent, India Trade Promotion Organization (ITPO), challenging the […]
DCIT vs India Trade Promotion Organization: An Exhaustive Insight into the Dispute Over Space Rent Income for A.Y. 2016-17 The Income Tax Appellate Tribunal (ITAT), New Delhi, presided by Shri Anil Chaturvedi, Accountant Member, and Shri Narender Kumar Choudhry, Judicial Member, delivered a landmark judgment in the case numbered ITA No. 1795/DEL/2022 concerning the assessment […]
In the intricate web of tax laws and their interpretations, the case of Meeta Singh versus the Income Tax Officer (ITO), Ward-68(8), stands out for its illumination of procedural and legal nuances surrounding Section 50C of the Income Tax Act. The case, bearing the identification ITA No. 1793/DEL/2022, was adjudicated in the Income Tax Appellate […]
Dismissal of Appeal Due to Low Tax Effect: A Case Study of ITA 1791/DEL/2022 Dismissal of Appeal Due to Low Tax Effect: A Case Study of ITA 1791/DEL/2022 In the realm of legal proceedings involving tax disputes, the case of ITA No. 1791/DEL/2022, concerning the appellant ITO, Ward-77(1), New Delhi, and the respondent Santur Projects […]
Appeal Against the Assessment Order Under Sections 147/143(3) for AY 2011-12: Rakesh Rathi vs ITO Ward 58(5), New Delhi Background of the Case The appeal under consideration, ITA No. 1790/Del/2022, involves appellant Rakesh Rathi against the respondent ITO, Ward-58(5), both based in New Delhi, regarding the assessment year 2011-12. The appellant challenged the assessment order […]
In a compelling verdict by the Income Tax Appellate Tribunal, Delhi Bench ‘D’, presided over by Shri G.S. Pannu, Hon’ble President and Shri Saktijit Dey, Judicial Member, the case between FCC Co. Ltd., a recognized entity in the global automotive industry with its manufacturing unit in Gurgaon and the ACIT, (International Taxation)-1(3)(1), New Delhi was […]
Appeal in ITA No. 1788/DEL/2022 by Aradhya Ghosh Against DCIT for AY 2017-18 on Disability Pension Exemption IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”, DELHI, an appeal was filed by the appellant, Aradhya Ghosh, against the respondent, the Deputy Commissioner of Income Tax, Circle-69(1), Delhi concerning the assessment year 2017-18. The case revolves […]
Income Tax Appeal Case ITA 1783/DEL/2022: DCIT vs Siemens International Trading Ltd – Assessment Year 2017-18 Income Tax Appeal Case ITA 1783/DEL/2022: DCIT vs Siemens International Trading Ltd – Assessment Year 2017-18 The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, presided over by Shri G. S. Pannu, President, and Shri Challa Nagendra Prasad, Judicial […]
Introduction The Income Tax Appellate Tribunal’s (ITAT) decision on ITA No. 1781/DEL/2022 marks a pivotal analysis of disputes involving adjustments under section 143(1) of the Income Tax Act, 1961. This article delves into the case of Ansal API Infrastructure Ltd against the Assistant Commissioner of Income-tax, Circle-2(2), Delhi for the assessment year 2018-19, deciphering the […]
Appeal Against CIT(A) Ex Parte Order for Assessment Year 2011-12: Case ITA 1780/DEL/2022 Introduction The Income Tax Appellate Tribunal Delhi Bench ‘H’ rendered a significant judgment on July 18, 2023, involving an appeal filed by Vayas Multi Trading Pvt Ltd, the appellant, against the Assistant Commissioner of Income Tax (ACIT), Circle-26(1), New Delhi, the respondent, […]
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