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Commissioner of Income Tax v. Shri Bhagirath Aggarwal (2010) 2010:DHC:5035-DB | Addition Based Solely on DVO Report Not Sustainable Under Income Tax Act
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income
Tax Act, 1961 challenging the common order dated 28 August 2009 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2...
Commissioner of Income Tax vs. Ramesh Kakkar [2010] 2010:DHC:5037-DB (Delhi High Court) | Addition Based Solely on DVO Report Not Sustainable Without Rejection of Books of Account
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act, 1961 challenging the order dated 08 September 2009 passed by the
Income Tax Appellate Tribunal for Assessment Year 2005-06.The Asse...
Commissioner of Income Tax vs. Madan Lal Dawar [2010] 2010:DHC:5034-DB (Delhi High Court) – Addition Based Solely on DVO Report Not Sustainable Without Rejection of Books of Account
Facts of the Case
The
Revenue filed an appeal before the Delhi High Court under Section 260A of
the Income Tax Act, 1961 against the order of the Income Tax Appellate
Tribunal.
The
dispute per...
Commissioner of Income Tax v. Shri Bhagirath Aggarwal (2010) 2010:DHC:5028-DB | Addition Based Solely on DVO Report Cannot Be Sustained Without Independent Evidence | Section 260A Income Tax Act
Facts of the Case
The
assessee, Shri Bhagirath Aggarwal, was one of the co-owners of the
property under consideration.
During
assessment proceedings for Assessment Year 2005-06, the Assessing Office...
Director of Income Tax (Exemptions) v. Maharaja Agarsen Technical Education Society (2010) – Advance Paid for Purchase of Land Held as Application of Income for Charitable Purposes under Section 11 of the Income-tax Act, 1961
Facts of the CaseThe respondent-assessee, Maharaja Agarsen Technical
Education Society, was a society registered under the Societies Registration
Act, 1860 and also enjoyed registration under Section 12A of the Income-...
Commissioner of Income Tax v. Denso India Pvt. Ltd. | Technical Know-How Fees for Product Modification Held Revenue Expenditure u/s 37, Not Capital Asset Eligible for Depreciation u/s 32 | Delhi High Court
Facts of the Case
Denso
India Pvt. Ltd. was engaged in the manufacture and sale of automotive
electrical products such as starters, alternators, wiper motors, CDI units
and magnetos.
The
asses...
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalitiesJun 9th, 2026Reference is invited to the GSTN Advisory dated 20.05.2026, wherein it was informed th...
Commissioner of Income Tax-III vs Sumi Motherson Innovative Engineering Ltd. | MAT u/s 115JB – Deduction of Brought Forward Losses Despite Capital Reduction | Delhi High Court
Facts of the Case
The
assessee company was engaged in manufacturing and sale of injection
moulded plastic parts, stamping parts, moulds and job work.
For
Assessment Year 2002-03, the assessee filed ...
Commissioner of Income Tax v. Bharat Seats Ltd. [2010] 2010:DHC:9626-DB (Delhi High Court) – Expenditure on Technical Know-How for Improvement of Existing Products Held Revenue Expenditure Allowable under Section 37(1) of the Income-tax Act
Facts of the CaseThe respondent-assessee, Bharat Seats Ltd., was
engaged in the business of manufacturing and selling automobile electrical
products such as starters, alternators, wiper motors, CDI units, and magnetos
...
Commissioner of Income Tax v. Bharat Seats Ltd. [2010] 2010:DHC:9696-DB (Delhi High Court) – Technical Know-How Fees for Product Improvement Held Revenue Expenditure and Not Capital Expenditure Eligible for Depreciation under Section 32 of the Income Tax Act
Facts of the Case
Bharat
Seats Ltd. was engaged in the manufacture and sale of automobile
electrical products including starters, alternators, wiper motors, CDI
units and magnetos.
The
assesse...