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
Pr. Commissioner of Income Tax-IV vs Gulbarga Associates (P) Ltd. | Delhi High Court on Section 153C of Income Tax Act – Mandatory Satisfaction Note for Valid Search Assessment
Facts of the CaseThe Revenue filed multiple Income Tax Appeals
against Gulbarga Associates (P) Ltd. before the Delhi High Court challenging
the orders passed in favour of the assessee. The central dispute arose from ta...
Pr. Commissioner of Income Tax-IV vs Gulbarga Associates (P) Ltd. | Delhi High Court Dismisses Revenue Appeals on Section 153C Jurisdictional Defect Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue preferred multiple appeals against the
assessee challenging the findings of the lower appellate authority. During the
hearing, the Delhi High Court noted that the legal issue involved in t...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. – Refund of Excess Tax Paid and Interest on Delayed Income Tax Refund | Delhi High Court
Facts of the CaseThe petitioners had deposited certain amounts towards
discharge of their income tax liabilities. Subsequently, it was found that
excess payments had been made, entitling them to refund from the Income ...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court on Income Tax Refund and Interest Liability under the Income Tax Act, 1961
Facts of the CaseThe petitioners approached the Delhi High Court seeking
issuance of directions against the Income Tax Department for refund of excess
tax amounts paid by them.During the hearing, the petitioners’ cou...
Matter relating to refund of excess income tax paid by the petitioners towards satisfaction of tax liabilities and adjudication on the surviving grievance concerning non-payment of complete statutory interest on such refunded amounts under the Income-tax Act, 1961.
Title (SEO-Friendly | Case Law | “Vs” Format)Smt. Usha Chaurasia & Ors. vs Assistant
Commissioner of Income Tax & Anr. – Refund of Excess Income Tax Paid and
Claim for Interest on Delayed Refund | Delhi H...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court on Income Tax Refund and Interest on Excess Tax Payment | W.P.(C) Nos. 879/2016, 882/2016, 883/2016, 885/2016, 1008/2016, 1009/2016 & 1010/2016
Facts of the CaseThe petitioners approached the Delhi High Court by way of
writ petitions seeking refund of excess amounts deposited towards discharge of
their income tax dues, along with applicable statutory interest....
M/s Tej Quebcor Printing Ltd. vs Joint Commissioner of Income Tax | Section 10(15)(iv)(c) & Section 40(a)(i) of the Income-tax Act – Approval of Central Government for Foreign Loan Interest Deduction
Facts of the CaseThe assessee, M/s Tej Quebcor Printing Ltd., was engaged in
the business of printing and binding telephone directories. For business
purposes, it imported machinery from Quebecor Printing Ltd., Canada ...
Principal Commissioner of Income Tax (Central) vs M/s A2Z Maintenance & Engineering Services Ltd. – Section 263 Revision Invalid Where Assessment Under Section 143(3) Accepted Consistent Revenue Recognition under AS-7 | Delhi High Court
Facts of the CaseThe assessee, engaged in construction and maintenance
services including housekeeping and security services, filed its return for
Assessment Year 2007-08. The assessment was completed under Section 143...
Pr. Commissioner of Income Tax-4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | ITA Nos. 755/2015 & 756/2015 | Reliance on Precedent in Tax Appeals | Income Tax Act Case Law
Facts of the
CaseThe Revenue filed two connected appeals before the
Delhi High Court against the respondent-assessee, Gulbarga Associates (P) Ltd.,
challenging the findings rendered by the lower appellate authority. T...
Pr. Commissioner of Income Tax-6 vs National Fertilizers Ltd. | Delhi High Court on Valuation of Slow-Moving Stock under Section 145 & Section 145A of the Income Tax Act
Facts of the CaseNational Fertilizers Ltd., a public sector undertaking
engaged in manufacturing and distribution of fertilizers, maintained
substantial inventories including slow-moving and obsolete stock items.During...