Facts of the
Case
The Revenue preferred an appeal before the Delhi High Court under
the Income-tax Act.
The dispute concerned a question already adjudicated by the Delhi
High Court in CIT v. Woodward Gov...
Facts of the
Case
The Revenue filed an appeal before the Delhi High Court under the provisions
of the Income-tax Act, 1961.
During the hearing, it was brought to the notice of the Court that
approval fro...
Facts of the Case
The
six interconnected appeals arose out of a common order passed by the
Income Tax Appellate Tribunal (ITAT) on September 17, 2001, concerning
multiple assessees belonging to the "T...
Facts of the CaseThe assessee was engaged in the business of booking
advertisements in various journals and publications and earned commission from
such publications.Payment to
Kush Printers Pvt. Ltd.
The assessee c...
Facts of the Case
The
six conjoined appeals arose out of a common order passed by the Income Tax
Appellate Tribunal (ITAT) on September 17, 2001.
The
Assessees belong to the "Tyagi Group" and held ...
Facts of the
CaseThe assessee, Jyoti Apparels, earned interest
amounting to ₹41,22,165 from Fixed Deposit Receipts (FDRs). The Income Tax
Appellate Tribunal (ITAT) held that such interest income constituted business...
Facts of the
CaseThe assessee, Shri Awanindra Singh, was alleged to
have made investments through Certificates of Deposit (CDs) with Wells Fargo
Bank, USA. During assessment proceedings for Assessment Year 1996-97, th...
Facts of the
CaseThe respondent, Angreji Hatao Nidhi, was a
charitable society engaged in the promotion of the Hindi language. The society
received a donation of ₹10 lakh from the Government of Uttar Pradesh along w...
Facts of the CaseThe assessee, General Engineering Works, had filed
its TDS returns. During scrutiny, the Income Tax Officer observed that the
assessee had failed to issue TDS certificates within the prescribed statuto...
Facts of the
CaseThe assessee had filed its TDS returns; however,
during scrutiny, the Income Tax Department noticed that the TDS certificates
had not been issued within the prescribed statutory period.Consequently, t...