Blog Categories
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 (Central)–II vs M/s S3H Builders Pvt. Ltd. | Delhi High Court | Low Tax Effect Appeals Dismissed | CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against the respondent assessee, M/s S3H Builders Pvt. Ltd. However,
during the hearing, it was stated by the counsel for the Revenue that the tax...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) (2018) – Delay in TDS Deposit, Criminal Liability under Section 276B Income Tax Act
Facts of the
CaseThe petitioner company deducted Tax Deducted at
Source (TDS) but failed to deposit the same with the Government Treasury within
the prescribed time. The delay ranged between 12 to 17 months, during
w...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) Through Narinder Juyal | Section 276B & 278AA Income Tax Act | Delhi High Court Judgment (2018)
Facts of the
CaseThe petitioner, Viraj Exports Pvt. Ltd.,
deducted Tax Deducted at Source (TDS) as required under law but failed to
deposit the same into the Government Treasury within the prescribed time. The
delay ...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) (Delhi High Court, 2018) – Conviction under Section 276B Income Tax Act for Delay in TDS Deposit
Facts of the
CaseThe petitioner, Viraj Exports Pvt. Ltd., deducted
tax at source (TDS) but failed to deposit the same into the Government Treasury
within the prescribed statutory period. The delay extended from approx...
PR. Commissioner of Income Tax, Delhi–2 vs Ashwani Kapoor (Delhi High Court) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax,
Delhi-2) filed appeals before the Delhi High Court against the respondent,
Ashwani Kapoor. During the hearing, the counsel for the Revenue submitted ...
Principal Commissioner of Income Tax, Delhi-8 vs. M/s Samtel Machines and Projects Ltd. (Delhi High Court) – No Disallowance Without Exempt Income [Sections 14A, Income Tax Act]
Facts of the
CaseAs noted in the order dated 22.10.2018, the Revenue
filed appeals against the assessee, M/s Samtel Machines and Projects Ltd.,
for Assessment Years 2008-09 and 2009-10.During proceedings, it was admit...
Principal Commissioner of Income Tax, Delhi-8 vs Samtel Machines and Projects Ltd. – No Disallowance Without Exempt Income (Delhi High Court, 2018)
Facts of the
CaseThe Revenue preferred appeals against the order of
the Income Tax Appellate Tribunal concerning Assessment Years 2008–09 and
2009–10. The core factual position, as accepted by the Revenue, was tha...
Commissioner of Income Tax-III vs Shyam Telelink Ltd. & Pr. Commissioner of Income Tax-8 vs Sistema Shyam Teleservices Ltd. (Delhi High Court) – Section 260A | Taxability of Unutilized Prepaid Talk Time
Facts of the
CaseThe respondent-assessee, engaged in providing
telecom services, offered prepaid and postpaid services. While postpaid income
was recognized based on actual usage, the dispute arose regarding prepaid
...
Principal Commissioner of Income Tax-5 vs Tally Automobiles Pvt. Ltd. – No Disallowance under Section 14A in Absence of Exempt Income (Delhi High Court, 2018)
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against the order of the Income Tax Appellate Tribunal concerning
Assessment Years 2010–11 and 2011–12. The core factual position, as accepted...
Principal Commissioner of Income Tax-5 vs Tally Automobiles Pvt. Ltd. (2018) – No Disallowance u/s 14A in Absence of Exempt Income | Delhi High Court
Facts of the
CaseThe assessee, Tally Automobiles Pvt. Ltd., was
subjected to disallowance proceedings by the Income Tax Department under
Section 14A of the Income Tax Act for the relevant assessment years. However,
i...