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
BSES Rajdhani Power Ltd. vs Principal Commissioner of Income Tax, Delhi-2 (ITA 387/2017) – Section 263 Revision, Scope of Inquiry, and Doctrine of Merger
Facts of the Case
The
assessee, BSES Rajdhani Power Ltd., filed its return for AY 2010–11
declaring nil income.
The
case was selected for scrutiny and a special audit under Section
142(2A) ...
Sky View Consultants Pvt. Ltd. vs Income Tax Officer, Ward 23(4) & Anr. | Delhi High Court on Reopening of Assessment under Sections 147, 148 & 131(1A) of the Income Tax Act, 1961
Facts of the
CaseThe Petitioner, Sky View Consultants Pvt. Ltd.,
was engaged in consultancy and product promotion services for products marketed
by Pernod Ricard India Ltd. For Assessment Year 2009–10, the Petitione...
Commissioner of Income Tax, Delhi-IX vs M/s Arya Exports & Industries – Section 80HHC Deduction to Supporting Manufacturer Allowed Despite Export House’s Technical Non-Compliance (Delhi High Court)
Facts of the Case
The
Assessee, M/s Arya Exports & Industries, acted as a supporting
manufacturer and supplied detergent to Ratan Exports & Industries
Ltd. (REIL), an Export Trading House.
...
Principal Commissioner of Income Tax, Delhi-2 vs Bose Corporation India Pvt. Ltd. & Casio India Co. Pvt. Ltd. – Writ Petitions Dismissed Following Pepsi Foods Precedent (Delhi High Court)
Facts of the CaseThe Petitioner, Principal Commissioner of Income Tax, Delhi-2,
filed writ petitions against Bose Corporation India Pvt. Ltd. and Casio India
Co. Pvt. Ltd. challenging issues arising out of reasse...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd. Korea | Delhi High Court on Taxability of Offshore Supply under Section 9(1)(i) & India-Korea DTAA
Facts of the CaseLS Cable & Systems Ltd., Korea entered into contracts involving
offshore supply of equipment and materials for Indian infrastructure projects.
The supplies were manufactured, sold, and delivered ou...
Gayatri Aggarwal vs Income Tax Commissioner & Ors. | Delhi High Court on Succession Certificate for Movable Assets of Deceased Husband under Section 384 of the Indian Succession Act, 1925
Facts of the
CaseThe appellant, Gayatri Aggarwal, filed a
petition seeking issuance of a succession certificate in respect of movable
assets and securities belonging to her deceased husband, Late Shri Somesh
Aggarwal...
JCB India Ltd. vs Deputy Commissioner of Income Tax & Anr. | Delhi High Court on Mandatory Draft Assessment Order under Section 144C in Transfer Pricing Remand Proceedings
Facts of the
CaseThe petitioner, JCB India Ltd., a wholly owned
subsidiary of JC Bamford Excavators Ltd., UK, engaged in manufacturing
earth-moving and construction equipment, filed income tax returns for
Assessment ...
Pr. Commissioner of Income Tax (Central)-3 vs Dharampal Premchand Ltd. | Delhi High Court on Scope of Section 153A Assessments and Requirement of Incriminating Material for Completed Assessments under Sections 80IB/80IC of the Income Tax Act
Facts of the CaseThe assessee, Dharampal Premchand Ltd., had already undergone
regular assessments under Section 143(3) for Assessment Years 2005-06, 2006-07,
and 2007-08. Subsequently, a search under Section 132 was c...
Commissioner of Income Tax (Exemption) vs The Fertilizers Association of India – Delhi High Court Clarifies Charitable Exemption under Sections 2(15), 11 & 12 of the Income Tax Act on Seminar and Training Receipts
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the orders passed by the Income Tax Appellate Tribunal (ITAT) for
Assessment Years 2010–11 and 2011–12 in the case of The Fertilizers Asso...
JCB India Ltd. vs Deputy Commissioner of Income Tax & Anr. | Delhi High Court on Mandatory Draft Assessment Order under Section 144C in Transfer Pricing Remand Proceedings (AY 2006-07, 2007-08 & 2008-09)
Facts of the
CaseThe petitioner, JCB India Ltd., a wholly owned
subsidiary of JC Bamford Excavators Ltd., UK, was engaged in manufacturing
earth-moving and construction equipment in India. For Assessment Years 2006-07...