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SKK Builders Pvt. Ltd. vs Income Tax Officer – Delhi High Court Case on Section 80IB Deduction under Income Tax Act, 1961
Facts of the
Case:The petitioner, SKK Builders Pvt. Ltd.,
challenged the order passed by the Income Tax Officer regarding the
disallowance of deduction claimed under Section 80IB of the Income Tax Act,
1961. The peti...
M/s Provident Investment & Industries (I) Pvt. Ltd. vs Income Tax Officer & Others | Delhi High Court, 2011 | Section 142(2A) IT Act
Facts of the
CaseThe petitioner challenged the order dated 28th
December 2010 passed under Section 142(2A) of the Income Tax Act, appointing a
Special Auditor for the assessment year 2008-09. The writ petition was fil...
Commissioner of Income Tax vs. Le Passage to India Tour & Travels Pvt. Ltd. – Deduction under Section 80 HHD of the Income Tax Act
Facts of the
CaseThe assessee, Le Passage to India Tour &
Travels Pvt. Ltd., is engaged in arranging tours for foreign tourists
visiting India. Besides providing transport, boarding, lodging, sightseeing,
and gui...
Commissioner of Income Tax vs M/s SAS Pharmaceuticals – Deletion of Penalty under Section 271(1)(c) of the Income Tax Act
Facts of the
Case:
A survey was conducted at M/s SAS Pharmaceuticals’ business
premises on 06.01.2003 for the Financial Year 2002-03 (Assessment Year
2003-04).
Discrepancies were observed in cash (22,8...
Kapil Agarwal vs. CPIO Income-tax Officer, Moradabad – RTI Act, Section 8(1)(j) | Income-Tax Information Personal & Confidential
Facts of the Case:Petitioner-husband and respondent-wife were engaged in a
matrimonial dispute. Respondent-wife filed a maintenance claim, after which the
petitioner sought information under the Right to Information Ac...
Allahabad HC in In re Penalty Under Section 129(1)(a) vs Section 129(1)(b) — GST E‑Way Bill Compliance & Penalty Interpretation (Section 129 GST Act)
IntroductionWith effect from 01‑06‑2026, the Government of West Bengal has
reduced the intra‑state e‑way bill threshold from ₹1,00,000 to ₹50,000 for
movement of goods within the State (excluding job work m...
Skva Rubber Solution (P.) Ltd. vs Union of India: HC Quashes GST Registration Cancellation for Non-Filing of Returns – Natural Justice Breach under Sections 29 & 30 CGST Act
Facts of the CasePetitioner Skva Rubber Solution (P.) Ltd., a
private company engaged in trading crumb rubber granulate in
Maharashtra, faced cancellation of its GST registration for the period April
2019 to March 202...
M/s XYZ Builders vs Income Tax Officer: Disallowance of Construction Expenses Claimed Against Surrendered Income Under Sections 133A & 292C
Facts of the Case:The assessee, M/s XYZ Builders, operating as a firm, had
surrendered certain income during the course of survey proceedings conducted
under Section 133A of the Income Tax Act. Subsequent to the survey...
Safema v. ACIT — Unaccounted Cash with Unexplained Source Held as Benami Property Under Sections 2(8) & 2(26) of the Benami Act
Facts of the CaseIn Safema v. ACIT, unaccounted cash of significant
value was seized from the assessee during an inquiry. The source of the cash
was unexplained, and there were no documents to establish legal ownership...
Vidhya Vati Mishra vs Addl/JCIT (A), Noida – Condonation of Delay in Filing Form 10B and Exemption under Sections 11 & 12 of Income-tax Act, 1961
Facts of the Case:The assessee, Vidhya Vati Mishra, was a
charitable/religious entity claiming exemption under Sections 11 and 12 of
the Income-tax Act, 1961. For the relevant assessment year 2017-18, the
assessee was...