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THE COMMISSIONER OF INCOME TAX (CENTRAL)-I, DELHI vs M/S ANSAL PROPERTIES & INDUSTRIES (PVT) LTD.| under section 263 & Section 263(1) Explanation (c)

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 22
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Facts of the Case·        A search and seizure operation under Section 132 of the Income Tax Act, 1961, was conducted on the premises of the assessee on February 10, 2000.·   ...

Commissioner of Income Tax v. Living Media India Ltd. (2008): Scope of Section 194H of Income Tax Act, 1961 – Applicability of TDS on 15% Trade Discount Given to Advertising Agencies under INS Rules in Principal-to-Principal Contracts

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Facts of the Case The Assessee (Living Media India Ltd.) is engaged in publishing various magazines and sells/makes available space within those publications for commercial advertising. The A...

Commissioner of Income Tax vs EXL Services.com (India) Ltd. – Allowability of Foreign Exchange Fluctuation Loss under the Income Tax Act | Delhi High Court

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 21
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Facts of the CaseThe Revenue filed an appeal before the Delhi High Court challenging the order dated 13 April 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘B’ in ITA No. 1495/Del/2006 pertaining to...

Commissioner of Income Tax (TDS) vs. GOM Overseas Ltd. | No Penalty Under Section 272A(2)(g) for Delay in Issuing TDS Certificates Due to Bona Fide Belief of Depositing Tax Before Certificate Issuance – Delhi High Court

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Facts of the Case The Revenue filed appeals (ITA Nos. 847/2007, 845/2007, 846/2007, 853/2007, 906/2007) aggrieved by an order dated January 19, 2007, passed by the Income Tax Appellate Tribunal (ITAT)...

Commissioner of Income Tax-XVII vs. Food Corporation of India, Contributory Provident Fund Trust under Section 201(1) & 201(1A)

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 19
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Facts of the CaseThe appellant (Revenue Department) conducted survey proceedings at the premises of the respondent, the Food Corporation of India, Contributory Provident Fund Trust. The trust is a Provident Fund Trus...

Hughes Network Systems Pvt. Ltd. v. Deputy Commissioner of Income Tax & Others | Dismissal of Writ Petition on Account of Income Tax Appellate Tribunal (ITAT) Remand Order Rendering the Matter Infructuous | W.P.(C) No. 1867/2008 (Delhi HC)

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Facts of the CaseThe Petitioner, Hughes Network Systems Pvt. Ltd., had approached the High Court of Delhi by filing a Writ Petition [W.P.(C) 1867/2008] against the Deputy Commissioner of Income Tax and other respondent...

Commissioner of Income Tax-XVII vs. Food Corporation of India, Contributory Provident Fund Trust Income Tax Appeal Nos. 781/2008, 782/2008, 783/2008 & 808/2008 | Delhi High Court | Judgment Date: July 28, 2008

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Facts of the CaseThe respondent, Food Corporation of India, Contributory Provident Fund Trust, is an employees' provident fund trust. The trust was established after obtaining due exemption under Section 16 of the Em...

Commissioner of Income Tax, Delhi-XIV v. Late Shri Rajesh Pilot (through Legal Heir): Whether Election Campaign Funds Received Without Quid Pro Quo Constitute Taxable Income under the Income Tax Act – High Court of Delhi Analysis on Voluntariness, Source Disclosure, and the Rejection of Automatic Revenue Presumptions in the Absence of Quid Pro Quo

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Facts of the Case Assessee & Assessment Year: The case pertains to the Assessment Year 1992-93 involving the assessee, Late Shri Rajesh Pilot (who passed away on July 29, 2000), with proceedings c...

Commissioner of Income Tax-XVII vs. Food Corporation of India, Contributory Provident Fund Trust| under section 16 of the EPF Act, 1952

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 17
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Facts of the Case·         The Respondent, Food Corporation of India (FCI) Contributory Provident Fund Trust, is a employee-created provident fund trust. It was formed after s...

Commissioner of Income Tax, Delhi v. Airlines Allied Services Ltd.: Maintainability of Revenue's Tax Appeal Under Section 260A of the Income Tax Act, 1961 in the Absence of Mandatory Clearance and Approval From the Committee on Disputes (COD) for Litigations Involving Public Sector Undertakings (PSUs)

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 20
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Facts of the CaseThe Appellant, the Commissioner of Income Tax, Delhi (the Revenue Department), preferred a statutory tax appeal designated as ITA No. 211/2007 before the Hon’ble High Court of Delhi. The appeal targe...