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Commissioner of Income Tax, Delhi vs Suidu Trade Links Ltd. – Depreciation on Leased Vehicles Used for Hire | Section 32 & Section 260A Income-tax Act
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the order dated 6 September 2002 passed by the
Income Tax Appellate Tribunal relating to Assessment Year 1995-96.T...
M/s Ramaditya Investments vs Commissioner of Income Tax (Delhi High Court) – Section 40A(3) read with Rule 6DD(j) | Cash Payments by Share Sub-Broker and Business Exigency Exception
Facts of the CaseThe assessee, M/s Ramaditya Investments, was engaged as a
sub-broker in the business of purchase and sale of shares and debentures.
During the relevant assessment year 1992-93, the assessee made cash p...
Himachal Futuristic Communication Ltd. vs Commissioner of Income Tax (Delhi High Court) – Territorial Jurisdiction in Income Tax Appeals under Section 260A of the Income-tax Act, 1961 | Appeal Returned for Presentation Before Competent High Court
Facts of the CaseThe appellant, Himachal Futuristic Communication Ltd.,
filed an appeal before the Delhi High Court under Section 260A of the
Income-tax Act, 1961, challenging an order passed in income-tax procee...
Director of Income Tax (International Taxation) vs M/s Sahara Airlines Ltd. (2003) – ITAT Rectification Order, Remand of Spare Parts Exchange Issue & Scope of Substantial Question of Law under Section 260A of the Income-tax Act
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
challenging an order dated 8 November 2002 passed by the Income Tax Appellate
Tribunal (ITAT), Delhi Bench-E, in the assessee’s miscellaneous a...
Commissioner of Income Tax vs Ms. Shehnaz Hussain (2003) – Deletion of Stock Difference Additions, Scope of Section 260A Appeal, and Meaning of “Substantial Question of Law” under the Income-tax Act, 1961
Facts of the CaseThe respondent-assessee, Ms. Shehnaz Hussain, was
engaged in the business of manufacturing and selling Ayurvedic herbs and
products through proprietary concerns namely M/s Shahnaz Herbal and M/s
Shahn...
Usha Housing Development Co. Ltd. vs Commissioner of Income Tax & Others (Delhi High Court) – Validity of Special Audit under Section 142(2A) of the Income-tax Act, 1961 and Scope of Judicial Review Against Special Audit Directions
Facts of the CaseThe petitioner, Usha Housing Development Co. Ltd.,
challenged an order dated 14.02.2003/21.02.2003 passed by the Assistant
Commissioner of Income Tax, Central Circle-9, New Delhi. By the impugned order...
M/s Monolex India Pvt. Ltd. vs Commissioner of Income Tax & Another (Delhi High Court) – Liability for Unearned Increase on DDA Leasehold Property Sold Through Income Tax Recovery Auction Under the Income-tax Act, 1961
Facts of the CaseThe dispute arose in relation to Industrial Plot No. A-35
situated in Mohan Cooperative Industrial Estate, Mathura Road, New Delhi. The
property had originally been allotted by DDA through a perp...
Britika Exports Pvt. Ltd. vs Commissioner of Income Tax-VIII, Delhi (Delhi High Court) – Effect of Kar Vivad Samadhan Scheme, 1998 on Pending Income Tax Appeals After Issuance of Certificate Under Section 90(2)
Facts of the CaseThe assessee, Britika Exports Pvt. Ltd., was involved
in income tax litigation concerning the Assessment Year 1992-93. During
the pendency of the appeal before the Delhi High Court, the assessee ...
Braham Parkash vs Income Tax Officer – Reassessment Notice Issued to Deceased Assessee Held Invalid | Sections 148, 156 & 221(1) of the Income-tax Act, 1961
Facts of the
CaseThe case arose from land acquisition proceedings
involving one Sheesh Ram, who was the original claimant. During the pendency of
the proceedings, Sheesh Ram passed away on 03.08.1986, and his se...
Commissioner of Income Tax vs M/s A.K.S. Credits Ltd. – Delhi High Court Dismisses Revenue’s Appeal under Section 260A as Issue Already Settled by Earlier Precedent
Facts of the CaseThe Revenue Department filed an appeal before the Delhi High
Court under Section 260A of the Income-tax Act, 1961 against the order passed
in favour of M/s A.K.S. Credits Ltd.The principal contention r...