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Common Area Maintenance Charges Attract TDS under Section 194C and Not Section 194I; Revenue Appeals Dismissed – CIT (TDS)-01 vs. Diamond Tree (Delhi HC)
Facts of the
CaseThe Revenue filed two appeals under Section 260A of
the Income-tax Act, 1961 challenging the common order dated 27.02.2025 passed
by the Income Tax Appellate Tribunal, Delhi Bench ‘B’, in ITA Nos....
External Development Charges Not Liable to TDS as Rent; Remand to Apply Section 194C Rejected After Supreme Court Dismissal – CIT (TDS)-2 vs. SS Group Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 14.02.2024 passed by the
Income Tax Appellate Tribunal, which had dismissed the Revenue’s appea...
Reassessment Quashed for Lack of Information Suggesting Escapement; Mere SEBI Allegations Insufficient – Gyan Marketing Associates Pvt. Ltd. vs. ITO (Delhi HC)
Facts of the
CaseThe petitioner, Gyan Marketing Associates Pvt.
Ltd., filed a writ petition challenging the notice dated 20.03.2023 issued
under Section 148A(b) of the Income-tax Act, 1961, the order dated 10.04.2023
...
Reassessment Proceedings Upheld Where Prima Facie Material Indicates Possible Bogus Insurance Commission Transactions: No Interference at Section 148A Stage – Zoom Insurance Brokers Pvt. Ltd. vs. ACIT (Delhi High Court)
Facts of the CaseThe petitioner, Zoom Insurance Brokers Pvt. Ltd.,
challenged notices dated 24.03.2025 and 28.05.2025 issued under Section 148A(1)
of the Income-tax Act, 1961, the order dated 23.06.2025 passed under Se...
Reassessment Invalid Where No Information Suggesting Escapement of Income; Grounds Cannot Be Supplemented Later – Ernst & Young EMEIA Services Ltd. vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, Ernst and Young EMEIA Services
Limited, a company incorporated in the United Kingdom and tax resident of the
UK, filed a writ petition challenging the notice dated 20.06.2024 issued un...
Jurisdictional AO and Faceless AO Have Concurrent Power to Issue Reassessment Notices under Section 148: TKS Builders Reaffirmed – Yukti Export vs. ITO (Delhi High Court)
Facts of the CaseThe petitioner, Yukti Export, along with several
connected petitioners, filed writ petitions challenging reassessment
proceedings initiated under Section 148 of the Income-tax Act, 1961. The
primary c...
Employees’ PF/ESI Contribution Deposited Beyond Statutory Due Date Disallowable Even Under Section 143(1): Checkmate Services Applied – Woodland (Aero Club) Pvt. Ltd. vs. ACIT (Delhi High Court)
Facts of the CaseThe appellant, Woodland (Aero Club) Private
Limited, filed its return of income for Assessment Year 2019–20 declaring
income of ₹15,78,68,550. The return was processed under Section 143(1) of the
...
Rectification under Section 154 to Levy Interest under Section 234A Barred by Limitation; ITNS-150 Forms Part of Assessment Order – Dhansamridhi Finance Pvt. Ltd. vs. DCIT (Delhi HC)
Facts of the
CaseThe petitioner, Dhansamridhi Finance Pvt. Ltd.,
filed a writ petition challenging the rectification order dated 26.12.2024
passed under Section 154 of the Income-tax Act, 1961 and the consequential
d...
Delay Caused by Accountant’s Lapse Constitutes Genuine Hardship under Section 119(2)(b): Rejection of Condonation Set Aside – VRG Electronics Pvt. Ltd. vs. PCIT (Delhi High Court)
Facts of the CaseThe petitioner, VRG Electronics Pvt. Ltd., filed
its Income Tax Return for Assessment Year 2023–24 on 30.12.2023, declaring
taxable income of ₹19,76,540 and claiming a refund of ₹4,190 while opti...
Union of India Has Locus to Maintain ITAT Appeals After Disbanding of CWG 2010 Organising Committee: Matters Remanded for Decision on Merits – Union of India vs. DDIT (Exemption) (Delhi High Court)
Facts of the CaseThe appeals were filed by the Union of India
through the Department of Sports, Ministry of Youth Affairs and Sports,
challenging the common order dated 09.04.2025 passed by the Income Tax
Appellate Tr...