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Section 40(a)(i) Disallowance Barred by DTAA Non-Discrimination Clause; No TDS Where Income Not Chargeable – PCIT-4 vs. Mitsubishi Corporation (India) Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed two appeals under Section 260A of
the Income-tax Act, 1961 being ITA Nos. 329/2025 and 332/2025, challenging the
common order dated 14.07.2022 passed by the Income Tax Appellate Trib...
Multiple Additions on Duties, Royalty, CSR, TP and Section 35(2AB) Covered by Earlier Years; No Substantial Question of Law – PCIT-4 vs. Maruti Suzuki India Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed two appeals under Section 260A of
the Income-tax Act, 1961 being ITA Nos. 321/2025 and 323/2025, challenging the
common order dated 09.02.2023 passed by the Income Tax Appellate Trib...
Section 40A(3) Disallowance Not Permissible Where Property Treated as Investment and Not Debited to P&L – PCIT (Central)-2 vs. Sanskar Homes Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 07.03.2019 passed by the
Income Tax Appellate Tribunal in ITA No. 4430/Del/2016 for Assessment Ye...
Notice under Section 153C for AY 2010–11 Held Time-Barred; Amendment to Section 153C Prospective; RRJ Securities Applied – PCIT-7 vs. Pragun Finance Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 30.05.2024 passed by the
Income Tax Appellate Tribunal in ITA No. 886/Del/2020 for Assessment Yea...
Penalty under Section 271E Barred by Limitation; Six-Month Period Runs from AO’s Initiation, Not JCIT Notice – PCIT-7 vs. Thapar Homes Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 27.11.2024 passed by the
Income Tax Appellate Tribunal, Delhi Bench ‘G’, for Assessment Year ...
Section 68 Addition on Share Capital Unsustainable Where Triple Test Satisfied; Concurrent Findings of Fact Not Interfered – PCIT (Central)-2 vs. BDR Builders & Developers Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 14.05.2024 passed by the
Income Tax Appellate Tribunal for Assessment Years 2016–17 and 2018–...
Demonetisation Cash Deposits Explained Through Regular Cash Withdrawals and Prior Cash Balances; No Substantial Question of Law – PCIT (Central) Gurugram vs. Pancham Realcon Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 07.11.2023 passed by the
Income Tax Appellate Tribunal, Delhi Bench, which dismissed the Revenueâ...
Reassessment for AY 2015–16 Quashed as Time-Barred Post Finance Act 2021; Rajeev Bansal and Makemytrip Applied – Nimit Builders Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, Nimit Builders Private Limited,
successor in interest of JK Jeet Clothes Private Limited and Verma Proptech
Private Limited, filed a writ petition challenging the notice dated 18.05.20...
Reassessment Notice for AY 2015–16 Quashed as Time-Barred; TOLA Inapplicable Post Rajeev Bansal – MakeMyTrip India Pvt. Ltd. vs. DCIT (Delhi HC)
Facts of the
CaseThe petitioner, MakeMyTrip India Private Limited,
filed a writ petition challenging the notice dated 19.05.2022 issued under
Section 148A(b) of the Income-tax Act, 1961, the order dated 27.07.2022 pas...
Reassessment for AY 2016–17 Set Aside as Time-Barred; Time Spent in Earlier Writ Cannot Extend Limitation – MK Jain HUF vs. ITO (Delhi HC)
Facts of the
CaseThe petitioner, MK Jain HUF, filed a writ petition
challenging the notice dated 27.05.2024 issued under Section 148A(b) of the
Income-tax Act, 1961, the order dated 31.07.2024 passed under Section 148...