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Commissioner of Income Tax, Delhi vs M/s Alpha Motor Finance Ltd. – Section 260A Income-tax Act | Whether Appeal is Maintainable When Issue Already Stands Concluded by Binding Precedent and SLPs Have Been Dismissed by the Supreme Court

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 53
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court under Section 260A of the Income-tax Act, 1961 against M/s Alpha Motor Finance Ltd.The issue sought to be raised by the Revenue had already been...

Shri Shyam Sales vs. Commissioner of Income Tax | Release of Seized Jewellery under Section 132(1)(iii) Proviso & Powers of Settlement Commission under Section 245F

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 46
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Facts of the Case·         The petitioner, Shri Shyam Sales, filed a writ petition seeking directions against the respondents for the release of entire seized jewellery valued...

Commissioner of Income Tax, Delhi vs M/s Bansal Credit (P) Ltd. – Appeal under Section 260A of the Income-tax Act, 1961 on Deemed Dividend and Substantial Question of Law; Delhi High Court Reaffirms Finality of Earlier Judgment and Dismisses Revenue’s Appeal

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My Tax Expert
19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 72
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court under Section 260A of the Income-tax Act, 1961 against the order in favour of M/s Bansal Credit (P) Ltd. The issue sought to be raised by the Rev...

Shri Shyam Sales vs. Income Tax Appellate Tribunal & Anr. — Delhi High Court on Perversity of Ad-Hoc Tax Additions Under Section 260A of the Income Tax Act, 1961

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 31
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Facts of the Case·         A search was conducted at the premises of the assessee, M/s Shri Shyam Sales. ·         Following the sear...

Director of Income Tax (International Taxation) vs Sheraton International Inc. | Section 260A Appeal on Remand by ITAT and Taxability under Sections 4, 5 & 9 of the Income-tax Act, 1961

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My Tax Expert
19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 33
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court under Section 260A of the Income-tax Act, 1961 challenging the order of the Income Tax Appellate Tribunal (ITAT).The Tribunal, while deciding the...

Commissioner of Income Tax, Delhi vs M/s T.T. Finance Ltd. (2003) – Appeal under Section 260A Dismissed as Issue Already Concluded by Delhi High Court and Attained Finality After Supreme Court Rejected SLPs | No Substantial Question of Law Survived for Consideration

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My Tax Expert
19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 31
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court under Section 260A of the Income-tax Act, 1961, against the order passed in favour of M/s T.T. Finance Ltd.The principal issue sought to be raise...

M/s Ralson (I) Ltd vs. Commissioner of Income Tax, Delhi-V: ITAT Erred in Fact; Directed to Decide Alternative Claim on Unvouched Purchases Under Section 69C

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My Tax Expert
19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 27
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Facts of the Case·         The Appellant/Assessee filed an appeal against the order of the Income Tax Appellate Tribunal (ITAT), Delhi, Bench "C", in ITA No. 2046/Del/97 for t...

O.P. Gulati vs Assistant Commissioner of Income Tax (Delhi High Court) – Whether Challenge to Satisfaction Note of the Assessing Officer Can Be Raised Before the Income Tax Appellate Tribunal | W.P.(C) No. 7206/2003 | Order on Withdrawal of Writ Petition with Liberty to Pursue Statutory Remedy

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 33
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Facts of the CaseThe petitioner, Shri O.P. Gulati, approached the Delhi High Court by filing a writ petition under Article 226 of the Constitution of India against proceedings initiated by the Income Tax Department. T...

Smt. Neena Wadhwa vs. Commissioner of Income-Tax & Anr. | Delhi High Court Mandate on Time-Bound Return of Original Documents and Refund Balance to Assessee Under Income-Tax Act

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 29
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Facts of the CaseThe petitioner, Smt. Neena Wadhwa, filed a writ petition under Article 226 of the Constitution of India before the High Court of Delhi against the Commissioner of Income-Tax and another respondent. T...

Commissioner of Income Tax vs M/s Machino Plastics Pvt. Ltd. – Delhi High Court on Depreciation Claim Arising from Foreign Exchange Rate Fluctuation Under Section 43A and Section 260A of the Income-tax Act, 1961

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19/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 26
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Facts of the CaseThe assessee, M/s Machino Plastics Pvt. Ltd., had claimed depreciation on the enhanced cost of its plant and machinery resulting from fluctuations in foreign exchange rates relating to imported machine...