Detailed Analysis of ITA 5214/DEL/2019 Case Summary: ITA 5214/DEL/2019 Introduction This case involves Asineeman Fashions Pvt Ltd, which filed an appeal against an order from CIT(A)-I, New Delhi, concerning the assessment year 2010-11. The company chose to resolve its tax arrears through the Vivad Se Vishwas Scheme, 2020, which led to the withdrawal of the […]
ACIT Circle 15(2) vs. Lodhi Property Company Ltd.: Interest Deduction Dispute for AY 2012-13 in ITA 5215/DEL/2019 ACIT Circle 15(2) vs. Lodhi Property Company Ltd.: Interest Deduction Dispute for AY 2012-13 in ITA 5215/DEL/2019 Case Background The appeal ITA No. 5215/DEL/2019 was filed by ACIT Circle 15(2), New Delhi against Lodhi Property Company Ltd. regarding […]
Introduction This case involves an appeal by the Department of Income Tax against the deletion of a penalty by the CIT(Appeals), which was confirmed by the Income Tax Appellate Tribunal (ITAT), Delhi in favor of T.C. Healthcare Pvt. Ltd. The case is a significant reference for understanding the implications of penalties under Section 271(1)(c) of […]
Case Overview The case of Dion Global Solutions Ltd. vs. DCIT, Circle-7(2), New Delhi addresses the appeal against the order of CIT(A)-34 regarding the disallowance of expenses under Section 14A of the Income Tax Act, 1961, for the assessment year 2009-10. Background Dion Global Solutions Ltd. challenged the disallowance made by the assessing officer under […]
Case Summary This case features the appeal of Bhavya Gopichand Bhambhan against the order of the Commissioner of Income Tax (Appeals) concerning the assessment year 2014-15. The appeal was filed due to grievances associated with previous tax assessments. Background The appellant contested the assessments made by the Income Tax Officer of Ward 40(2), New Delhi, […]
Introduction The case of Avinash Bhambhan vs. ITO Ward-40(5) represents a pivotal decision in tax dispute resolution under the Vivad Se Vishwas Scheme for the assessment year 2014-15. Background and Case Details Avinash Bhambhan, the appellant, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-34, New Delhi. The original dispute […]
Introduction This case involves Smt. Kusum Rani Mangal’s appeal against the income tax assessment for the year 2014-15, highlighting the complexities of tax disputes and the opportunities provided by the Vivad Se Vishwas Scheme for dispute resolution. Background Kusum Rani Mangal, the appellant, contested the tax assessment made by the Income Tax Officer, Ward-2, Hisar. […]
Case Overview Rakhi Parihar appealed to the ITAT against the penalty levied by the CIT(A) for the assessment year 2009-10, under section 271(1)(c) of the Income Tax Act. This case showcases the complexities of tax assessments and the recourse available to taxpayers. Background The appeal was filed following a discrepancy between the gross receipts reported […]
Introduction The appeal of Akash Goyal against the order of the CIT(A) for the assessment year 2014-15, showcases the resolution of tax disputes through the Vivad Se Vishwas Scheme, a legal mechanism aimed at reducing litigation in direct taxes. Background Akash Goyal appealed against the assessment order by the ITO Ward-72(5), New Delhi, which led […]
Case Summary The appeal by Lahoria Education Society pertains to an addition made by the Income Tax Officer (ITO) for the assessment year 2014-15, which was contested at the ITAT Delhi under ITA No. 5228/Del/2019. Background The society operates New Lahoria Vidha Mandir Senior Secondary School in Hisar and is registered under Section 12AA of […]
Case Overview The appeal of Swiftrans International Pvt Ltd against the penalty levied by the Addl. CIT for the assessment year 2016-17 highlights the intricate legal procedures and the importance of precedent in tax law. Background Swiftrans International Pvt Ltd, based in New Delhi, faced a penalty imposed by the Addl. CIT Special Range-77 for […]
Dismissal of Revenue’s Challenge on FDI in Delhi Property: ITA No. 5230/DEL/2019 Case Overview This case involves a challenge by the Revenue against the order of the ld. CIT(A)-16, New Delhi, concerning the purchase of a property by Mr. Manish Garg at No.-2-A, Club Road Civil Lines, Delhi. The appeal was filed due to discrepancies […]
Judicial Scrutiny of Tax Assessment on Capital Loss and Unjust Banking Claims: ITA No. 5231/DEL/2019 Case Background This legal analysis explores the tribunal’s decision in ITA No. 5231/DEL/2019, where ACIT Circle-46(1), New Delhi challenged the findings of the CIT(A)-16 regarding capital loss claims and questionable banking transactions made by Chander Prakash Chawla during the assessment […]
Analysis of Disallowance of Interest Expense and Protective Addition Under Section 14A in ITA No. 5232/DEL/2019 Introduction This article provides an in-depth analysis of the Income Tax Appellate Tribunal’s (ITAT) decision in ITA No. 5232/DEL/2019, where the JCIT (OSD) Circle-12(2), New Delhi contested the disallowance of interest expenses and protective additions under Section 14A for […]
Settlement and Withdrawal of Tax Dispute Under Vivad Se Vishwas Scheme in ITA No. 5233/DEL/2019 Introduction This article analyzes the proceedings of ITA No. 5233/DEL/2019 where the appellant, Sumit Agarwal, chose to settle tax disputes under the Vivad Se Vishwas Scheme for the assessment year 2014-15, highlighting the withdrawal process and legal implications of this […]
Settlement of Dispute under the Direct Taxes Vivaad Se Vishwas Act for ITA No. 5234/DEL/2019 Introduction This article discusses the resolution of a tax dispute involving Dolf Leasing Ltd. for the Assessment Year 2008-09, settled under the Direct Taxes Vivaad Se Vishwas Act, 2020, highlighting key legal and procedural aspects. Case Background Dolf Leasing Ltd., […]
Overview of ITA 5237/DEL/2019: Tikona Infinet Pvt Ltd. vs. JCIT Range-25 This case involves Tikona Infinet Pvt Ltd., appealing against penalties and disallowances enforced by the JCIT, Range-25 for the assessment year 2013-14, focusing on the intricate details of tax law and its implications. Case Background The dispute centers on the assessment year 2013-14, with […]
Case Overview Sunray Cotspin Pvt Ltd contested the assumption of jurisdiction under section 263 of the Income Tax Act by Pr. CIT, Gurgaon for the assessment year 2014-15 in ITA No. 5239/DEL/2019, questioning the corrections suggested by the Pr. CIT on the original assessment for the fiscal year. Case Background The case filed on June […]
Introduction This article delves into the Income Tax Appellate Tribunal’s decision in ITA 5242/DEL/2019, where the appeal by the DCIT against Cvent India Pvt. Ltd. for the assessment year 2015-16 was dismissed based on the low tax effect. Case Background The appeal was filed by DCIT, Circle-6(2), New Delhi against Cvent India Pvt. Ltd., challenging […]
Introduction This article delves into the Income Tax Appellate Tribunal’s decision in ITA 5242/DEL/2019, where the appeal by the DCIT against Cvent India Pvt. Ltd. for the assessment year 2015-16 was dismissed based on the low tax effect. Case Background The appeal was filed by DCIT, Circle-6(2), New Delhi against Cvent India Pvt. Ltd., challenging […]
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