Commissioner of Income Tax – VI vs Three Dee Exim Pvt. Ltd. (ITA No.1604/2010 & 1778/2010) | Delhi HC | Section 147/148/143(3)

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06/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 42
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 Facts of the Case Respondent/assessee filed return for AY 1999-2000 declaring income of ₹4,91,550/- assessed under Section 143 of the Income Tax Act. Information received from DIT (Inv.) indicated acco...

Director of Income Tax v. Galileo International Inc. – Delhi High Court Reaffirms Taxability Principles; Revenue Appeals Dismissed Following Binding Precedent

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Facts of the CaseThe Revenue preferred multiple appeals before the Delhi High Court challenging the order passed in favour of the assessee. The principal issue involved in the appeals had already been adjudicated by t...

Commissioner of Income Tax – VI vs Three Dee Exim Pvt. Ltd. | Delhi HC Case on Section 148/147, Notice Service & Reassessment

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Facts of the Case The assessee, Three Dee Exim Pvt. Ltd., filed its return for AY 1999-2000 declaring income of Rs.4,91,550/-, which was assessed under Section 143. Based on information received from DIT...

Director of Income Tax vs. Galileo International Inc. & Connected Appeals – Delhi High Court Reaffirms Earlier Precedent; Revenue Appeals Dismissed

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Facts of the CaseThe Revenue preferred multiple Income Tax Appeals before the Delhi High Court. The principal issue raised in these appeals had already been examined and decided by the Delhi High Court in Director of ...

Standard Chartered Bank Vs Income Tax Department: WP(C) No.2056/2011 – Section 226(3) & Section 281(1) of Income Tax Act, 1961

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Facts of the Case: The petitioner, Standard Chartered Bank, received notices under Section 226(3) of the Income Tax Act, 1961, demanding payment of Fixed Deposit Receipts (FDR) and refund of overdraft amounting to Rs....

The Commissioner of Income Tax-XVII vs Cadbury India Limited | ITA Nos. 1397/2008, 1398/2008 & 429/2009 | Section 194C, 194I, 194J – High Court of Delhi Judgment

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Facts of the Case:The appeals arise from assessment years 2002-03 (ITA No. 429/2009), 2003-04 (ITA No. 1397/2008), and 2004-05 (ITA No. 1398/2008). The assessee, Cadbury India Limited, is engaged in the manufacture a...

The Commissioner of Income Tax-XVII vs Cadbury India Limited – ITA Nos. 1397/2008, 1398/2008 & 429/2009 – Delhi High Court on TDS Deduction and Penalty under Sections 194C, 194I & 194J of the Income Tax Act

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Facts of the CaseThe appeals concern assessment years 2002-03, 2003-04, and 2004-05. Cadbury India Limited, engaged in the manufacture and sale of chocolates and beverages, had hired Clearing & Forwarding Agents ...

Praveen Soni vs Commissioner of Income Tax – Section 80IB Deduction Dispute (ITA No.1145 of 2009, Delhi High Court)

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 Facts of the CaseThe appellant, Praveen Soni, operating under M/s Ragnik Exports, engaged in manufacturing and exporting readymade garments, commenced manufacturing from 01.07.1997. The assessee was eligible for...

Director of Income Tax vs. Galileo International Inc. | Delhi High Court Dismisses Revenue Appeals Following Binding Precedent | ITA Nos. 900, 901, 902, 903, 904 & 905 of 2008

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Facts of the Case1.      The Revenue preferred multiple appeals before the Delhi High Court being ITA Nos. 900, 901, 902, 903, 904 and 905 of 2008.2.      During th...

Whether Converting Raw Fish into Tinned Fish Amounts to "Manufacture" for Claiming Deduction Under Section 80IB: Commissioner of Income Tax vs. M/s. Gitwako Farma (I) Pvt. Ltd.

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Facts of the Case The respondent-assessee is a private limited company engaged in the processing and preservation of food products, specifically converting raw fish and mutton into tinned products. ...