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PR. Commissioner of Income Tax, Delhi-9 vs Yum Restaurants India Pvt. Ltd. (2020) – Delhi High Court | Transfer Pricing | AMP Expenses | Sections 92C & 92CA of Income Tax Act

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25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 158
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Facts of the CaseThe Revenue filed an appeal challenging the order of the Income Tax Appellate Tribunal (ITAT), which had remanded the matter to the Transfer Pricing Officer (TPO) for reconsideration of the valuation ...

M/s Kalra Papers Private Limited vs Income Tax Officer (2020:DHC:3559-DB) – Ex-Parte ITAT Order Recall | Section 254(2) Income Tax Act | Rule 25 ITAT Rules | Principles of Natural Justice

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25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 118
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Facts of the CaseThe petitioner filed its return of income for AY 2009-10. An assessment under Section 143(3) was completed following a survey under Section 133A, resulting in additions to income. The Commissioner of I...

Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court) – Appeal Dismissed on Low Tax Effect under CBDT Circular No. 17/2019

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My Tax Expert
25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 116
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Facts of the CaseThe present matter consists of multiple appeals filed by the Commissioner of Income Tax (Exemption) against Mehta Charitable Prajanalaya Trust before the Delhi High Court. The appeals arose from orders...

Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajnalaya Trust (Delhi High Court) – Appeal Dismissed on Low Tax Effect under CBDT Circular No. 17/2019

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My Tax Expert
25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 131
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Facts of the CaseThe Revenue filed multiple appeals against Mehta Charitable Prajnalaya Trust relating to exemption matters under the Income Tax Act. During the hearing, it was acknowledged that the tax effect involved...

Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court, 2020) – Appeals Dismissed Due to Low Tax Effect under CBDT Circular No. 17/2019

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My Tax Expert
25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 125
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Facts of the CaseThe present batch of appeals was filed by the Commissioner of Income Tax (Exemption) against Mehta Charitable Prajanalaya Trust before the Delhi High Court. The appeals were heard through video confere...

Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court) – Dismissal of Appeals on Low Tax Effect under CBDT Circular No. 17/2019

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My Tax Expert
25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 127
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Facts of the CaseThe Revenue (Commissioner of Income Tax – Exemption) filed multiple appeals before the Delhi High Court against the respondent, Mehta Charitable Prajanalaya Trust. The appeals pertained to various as...

PR. Commissioner of Income Tax-Central-3 vs Allied Perfumers Pvt. Ltd. | Section 153C & 68 Income Tax Act | No Addition Without Incriminating Material (Delhi High Court)

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25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 134
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Facts of the CaseThe assessee, Allied Perfumers Pvt. Ltd., filed returns of income for AY 2001-02 and AY 2002-03, which were processed under Section 143(1) of the Income Tax Act, 1961. Subsequently, a search and seizur...

PR. Commissioner of Income Tax-Central-3 vs Allied Perfumers Pvt. Ltd. (Delhi High Court, 2020) – Scope of Section 153C & Requirement of Incriminating Material

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25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 112
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Facts of the CaseThe present appeals were filed under Section 260A of the Income Tax Act, 1961 against a common order of the Income Tax Appellate Tribunal (ITAT) concerning Assessment Years 2001-02 and 2002-03. The ass...

Ms. Monica Sehgal vs Principal Commissioner of Income Tax-1 (Delhi High Court, ITA 805/2019 & ITA 806/2019) – Appeal Withdrawn under Vivad Se Vishwas Scheme

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25/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 144
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Facts of the CaseThe present matter pertains to appeals filed by the Appellant, Ms. Monica Sehgal, before the Delhi High Court challenging proceedings under the Income Tax Act. The appeals (ITA 805/2019 and ITA 806/20...

Anuradha Sethi vs Commissioner of Income Tax (Appeals), Delhi-4 (2020:DHC:3833-DB) – Delay in Disposal of Stay Application by CIT(A)

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22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 184
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Facts of the CaseThe Petitioner, Anuradha Sethi, filed appeals along with applications for stay of demand before the Commissioner of Income Tax (Appeals) [CIT(A)]. These applications had been pending since 30 Septemb...