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Appellant vs. Respondent (In the High Court of Delhi) | Dismissal of Income Tax Appeal for Non-Prosecution due to Non-Appearance of Appellant under Section 260A of the Income-tax Act, 1961

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 42
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Facts of the CaseThe matter pertains to a statutory Income Tax Appeal designated as ITA No. 241/2010, filed before the Hon'ble High Court of Delhi. The appeal was preferred under the provisions governing direct tax li...

Judicial Mandate on Natural Justice in Tax Jurisdiction Transfers: A Comprehensive Analysis of Raheja SEZS Limited vs. Commissioner of Income Tax and Others Regarding the Requirement for Speaking Orders Under Section 127 of the Income Tax Act, 1961

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 58
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Facts of the CaseIn this batch of writ petitions, the petitioners (including Raheja SEZS Limited and others) challenged the legal sustainability of orders passed by the Commissioner of Income Tax, Delhi-V, under Sectio...

Deletion of Unexplained Cash Credits Under Section 68: CIT vs. Sophia Finance Ltd. Applied to Pre-Commencement Share Application Money

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 50
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Facts of the CaseThe case revolves around the assessment year 2001-02, which was the first year of operation for the respondent/assessee company, prior to the commencement of its commercial production. During this asse...

Mandating Procedural Fairness: Delhi High Court’s Ruling on the Requirement of Reasoned Speaking Orders under Section 127 of the Income Tax Act in the Matter of Raheja SEZS Limited vs. Commissioner of Income Tax

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 54
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Facts of the CaseThe petitioners in this matter comprised a group of corporate entities and individuals, including Raheja SEZS Limited, Raheja Builders (P) Ltd, and various members of the Raheja family. These entities ...

Challenging the Validity of Income Tax Case Transfer Orders: A Comprehensive Analysis of Raheja SEZS Limited vs. Commissioner of Income Tax Delhi-III and Others Regarding Procedural Fairness and Natural Justice

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 55
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Facts of the CaseThe petitioners, a group of companies and individuals including Raheja SEZS Limited, Nirmal Raheja, Navin M. Raheja, and various Raheja-affiliated entities, initiated a legal challenge against orders p...

Kyungshin Industrial Motherson Ltd. v. Commissioner of Income Tax: Deduction of Running Royalty under Section 37(1) of the Income Tax Act

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My Tax Expert
10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 44
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Facts of the Case Assessee Business Profile: The Appellant-Assessee, M/s Kyungshin Industrial Motherson Ltd., is a 50:50 joint venture between Motherson Sumi System Limited and Kyungshin Industrial Co...

Commissioner of Income Tax vs. M/s Jay Rapid Roller Ltd. (In Liquidation) | Depreciation on Fixed Assets Without Supporting Purchase Vouchers – Matter Remanded for Fresh Examination | Delhi High Court

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10/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 46
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Facts of the Case The assessee, M/s Jay Rapid Roller Ltd., claimed substantial depreciation on fixed assets for Assessment Years 1997-98 and 1998-99. During assessment proceedings, the Assessing Officer requir...

Commissioner of Income Tax vs. Evergrowing Iron & Finvest Ltd.: Deletion of Addition Under Section 68 for Brought Forward Balances

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My Tax Expert
09/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 72
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Facts of the Case·         The present appeal was filed before the High Court of Delhi under Section 260A of the Income Tax Act, 1961. ·      &nb...

Commissioner of Income Tax vs. Annu Kishore | Addition on Account of Unexplained Investment Cannot Survive When DVO Valuation Accepted in Co-Owners’ Cases | Delhi High Court

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09/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 62
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court against the order dated 15.05.2009 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, relating to Assessment Year 1999-200...

CIT v. Kuber Tobacco Products Pvt. Ltd. – Non-Issuance of Notice under Section 143(2) Cannot Be Cured by Section 292BB for Pre-01.04.2008 Assessments | Delhi High Court

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09/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 60
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Facts of the CaseA search under Section 132A of the Income Tax Act, 1961 was conducted on 25.01.1999. During the course of the search proceedings, cash amounting to ₹1,80,000 was seized from the business premises of...