Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 2
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
The Oriental Insurance Co. Ltd. v. Deputy Commissioner of Income Tax & Anr. (W.P.(C) 6172/2014) - Quashing of Adjustment of Refund for AY 2013-14 Against Outstanding Penalty Demand of AY 2005-06 under Section 245 of the Income Tax Act, 1961
Facts of the Case:
In this case, The Oriental Insurance Co. Ltd. filed a writ petition
seeking to quash the adjustment of a refund of ₹89,16,28,190 for Assessment
Year (AY) 2013-14 against an outstanding penalty dem...
Commissioner of Income Tax-IV vs. M/S Himalya International Ltd. - Disallowance of Business Expenses and TDS Implications under Income Tax Act Section 40(a)
Facts of the Case:
The appellant, Commissioner of Income Tax-IV, challenged the decision of the
Income Tax Appellate Tribunal (ITAT) regarding the disallowance of
Rs.4,33,78,000/- made by the Assessing Officer in the ...
Global Signal Cables (India) Pvt. Ltd. vs. Deputy Commissioner of Income Tax | W.P.(C) 747/2014 | Quashing of Notice under Section 148 of Income Tax Act, 1961
Facts of the Case:
The
petitioner, Global Signal Cables (India) Pvt. Ltd., filed its
income tax return for the assessment year 2006-2007 on 29.11.2006.
The
return was selected for scrutiny under Se...
Comprehensive Treatise on the Right to Information Act, 2005: 100+ Landmark Judgments, Legal Interpretations & Procedural Framework (2005–2026)
COMPREHENSIVE TREATISE ON THE RIGHT TO
INFORMATION ACT A
Professional Compendium of 100+ Judicial Precedents, Statutory Interpretations,
and Procedural Frameworks (2005–2026) ...
No Accrual of Income Without Entitlement to Administrative Charges on Residential Quarters – HOUSING & URBAN DEVELOPMENT CORPORATION LTD. vs ADDITIONAL COMMISSIONER OF INCOME TAX | Delhi High Court
Facts of the CaseThe assessee, Housing
& Urban Development Corporation Limited (HUDCO), a Public Sector
Undertaking, filed its return of income for Assessment Year 2002-03. During
scrutiny assessment, the Assessin...
Commissioner of Income Tax vs. M/S Vodafone Essar South Ltd. (ITA No. 594/2014): Analysis of Network Repair, Maintenance Provisions & Brand Launch Expenses - Income Tax Act, 1961, Section 37(1)
Facts of the Case:
The petitioner, Commissioner of Income Tax, challenged the Income Tax Appellate
Tribunal (ITAT) decision that allowed M/S Vodafone Essar South Ltd.'s
provisions for network repair and maintenance co...
Director of Income Tax (E) vs Indo French Centre for Promotion of Advanced Research ITA Nos. 427/2014 & 428/2014 – High Court of Delhi, Judgment Date: October 30, 2014
Facts of the Case:
Indo
French Centre for Promotion of Advanced Research
(hereafter referred to as "the Centre") was formed jointly by
the Government of India and the Government of France in accordanc...
Standard Chartered Grindlays Pvt. Ltd. vs. Dy. Director of Income Tax (International Taxation): Quashing of Section 148 Notice for Lack of Non-Disclosure
Facts of the CaseThe petitioner, Standard Chartered Grindlays Pvt. Ltd.,
challenged a notice issued under Section 148 of the Income Tax Act,
1961, dated March 28, 2013, for the Assessment Year 2006-07. The
original as...
Moradabad Toll Road Co. Ltd. vs. Assistant Commissioner of Income Tax: Whether Toll Roads Qualify as ‘Plant’ or ‘Building’ for Depreciation under Section 32 of the Income Tax Act
Facts of the CaseThe Appellant, Moradabad Toll Road Co. Ltd., is a 100%
subsidiary of the National Highways Authority of India (NHAI). It was
established specifically to construct a 18.2 km highway and bypass at Morada...
CIT vs. M/S Industrial Finance Corporation of India Ltd.: Computation of Section 80M Deductions and Amortization of Leasehold Expenses
Facts of the CaseThe respondent-assessee, M/S Industrial Finance Corporation of
India Limited, filed its return for Assessment Year 1986-87, which was assessed
under Section 143(3) of the Income Tax Act, 1961. The asse...