Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Commissioner of Income Tax vs. Smt. Anjali Dua: Validity of Section 148 Reassessment Notice Issued by an Assessing Officer Lacking Territorial Jurisdiction After Transfer of Case Records
Facts of the Case
Parties
and Period: The Revenue (Appellant) preferred an appeal
against the Income Tax Appellate Tribunal's (ITAT) order dated August 13,
2007, in ITA No. 4827/Del/2004, concerning A...
M/s Dalmia Dairy Industries Ltd. v. Commissioner of Income Tax (Delhi Central-I) | Delhi High Court | Assessment Year 1978-79 | Sections 217, 215, 256(1) of the Income-tax Act, 1961
Facts of the CaseThe case arose from three references under Section
256(1) of the Income-tax Act, 1961 relating to Assessment Year 1978-79
involving M/s Dalmia Dairy Industries Ltd. and the Commissioner of Income Tax.T...
Commissioner of Income Tax v. M/s Indus Valley Promoters Ltd. – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) of the Income-tax Act and Impact of Section 271(1B)
Facts of the CaseA batch of appeals filed by the Revenue, including the appeal
against M/s Indus Valley Promoters Ltd., arose from orders passed by the Income
Tax Appellate Tribunal. The Tribunal had decided the matter...
M/s Dalmia Dairy Industries Ltd. vs Commissioner of Income Tax, Delhi Central-I – Delhi High Court on Litigation Expenses, Waiver of Interest under Section 217, Sales Tax Liability and Additional Grounds before ITAT [Sections 217, 256(1), 254 & Rule 40 of the Income Tax Rules]
Facts of the
CaseThe assessee, M/s Dalmia Dairy Industries Ltd., was
involved in litigation relating to recovery of sale proceeds from Pakistan and
incurred substantial legal and court expenses. The assessee claimed d...
Commissioner of Income Tax v. Woodward Governor India Private Limited (Through context of ITA 657/2008) | Deductibility of Foreign Exchange Fluctuation Losses as Business Expenditure Under Section 37(1) of the Income Tax Act, 1961
Facts of the CaseThe Revenue (Appellant), represented by learned counsel Ms.
Prem Lata Bansal, preferred a statutory tax appeal designated as ITA No. 657 of
2008 before the Hon’ble High Court of Delhi. Alongside the ...
Commissioner of Income Tax vs M/s India Crafts & Connected Appeals – Recording of Satisfaction under Section 271(1)(c) and Retrospective Applicability of Section 271(1B) of the Income Tax Act | Delhi High Court
Facts of the CaseA large number of income tax appeals filed by the Revenue were
pending before the Delhi High Court involving a common question relating to
penalty proceedings under Section 271 of the Income Tax Act.Th...
M/s Dalmia Dairy Industries Ltd. vs Commissioner of Income Tax, Delhi Central-I & Commissioner of Income Tax, Delhi Central-I vs M/s Dalmia Dairy Industries Ltd. | Delhi High Court | Assessment Year 1978-79 | Sections 217, 256(1), 251 & Rule 40 of the Income-tax Rules, 1962
Facts of the
CaseThe Delhi High Court disposed of three connected
Income Tax References arising from Assessment Year 1978-79 involving M/s Dalmia
Dairy Industries Ltd. and the Commissioner of Income Tax. The reference...
Commissioner of Income Tax-XVII vs. Dhir Global Industries Pvt. Ltd.: Deletion of Penalty Under Section 272A(2)(g) of the Income Tax Act When Delay in TDS Deposit and Issuance of TDS Certificates Stems From a Common Accepted Explanation
Facts of the Case
The
Revenue preferred appeals (ITA Nos. 677/2008 & 679/2008) against a
common order passed by the Income Tax Appellate Tribunal (ITAT) dated
August 3, 2007, for the Assessment Ye...
Commissioner of Income Tax vs. M/s India Crafts & Connected Assessees – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) and Impact of Section 271(1B) of the Income-tax Act, 1961
Facts of the Case
Multiple
appeals filed by the Revenue involved a common legal issue relating to
initiation of penalty proceedings under Section 271(1)(c) of the
Income-tax Act, 1961.
The
Inc...
ITA No. 872/2008 vs Section 271(1)(c) Penalty Proceedings – Delhi High Court Remands Matter to ITAT After Retrospective Insertion of Section 271(1B) by Finance Act, 2008
Facts of the CaseThe appeal before the Delhi High Court concerned
the validity of penalty proceedings initiated under Section 271(1)(c) of the
Income Tax Act, 1961. The primary controversy was whether the Assessing
Of...