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Commissioner of Income Tax vs. Kohinoor Foods Limited (2019) – Scope of Revision under Section 263 of Income Tax Act | No Error Without Proper Finding
Facts of the
Case
The assessee, Kohinoor Foods Ltd., was engaged in manufacturing and
trading of rice.
Assessments for AY 1999–2000, 2000–2001, and 2001–2002 were
completed under Section 143...
The Principal Chief Commissioner of Income Tax & Ors. vs Deepak & Ors. | Delhi High Court | Counting Past Service After Compassionate Transfer for Promotion Eligibility
Facts of the CaseThe petitioners, being the Principal Chief Commissioner of
Income Tax and others, challenged an order dated 31.10.2019 passed by the
Central Administrative Tribunal. The Tribunal had ruled in favor of ...
Commissioner of Income Tax (Exemption), New Delhi vs U.P. Distillers Association (2019) – Section 153A Invalid Without Search | Loose Papers Not Admissible Evidence u/s 68
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the appeals of the assessee and deleted additions made by the Assessi...
Experion Developers Pvt. Ltd. & Anr. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2020) – Reassessment under Sections 147/148 on Foreign Investment Valid
Facts of the Case
The
petitioners, Experion Developers Pvt. Ltd. and Experion
Hospitality Pvt. Ltd., were engaged in real estate development.
Original
assessments for AY 2012–13 were completed un...
Commissioner of Income Tax (Exemption), New Delhi vs U.P. Distillers Association (Delhi High Court, 2019) – Invalidity of Section 153A Assessment Without Search & Evidentiary Value of Loose Papers
Facts of the CaseThe Revenue conducted a search and seizure operation under
Section 132 of the Income Tax Act at the residence of the Secretary General of
the assessee association and collected documents allegedly indi...
Commissioner of Income Tax vs. Kohinoor Foods Limited (2019) – Scope of Revision under Section 263 of Income Tax Act | No Error Without Proper Finding
Facts of the
Case
The assessee, Kohinoor Foods Ltd., was engaged in manufacturing and
trading of rice.
Assessments for AY 1999–2000, 2000–2001, and 2001–2002 were
completed under Section 143...
Principal Commissioner of Income Tax, Delhi-2 vs MLS CBRE South Asia Pvt. Ltd. | Section 36(1)(ii) Disallowance on Director’s Commission – Delhi High Court (2020)
Facts of the CaseThe respondent-assessee, a private limited company, filed
its return declaring substantial income for AY 2009–10. During assessment under
Section 143(3), the Assessing Officer made a disallowance of ...
M/s JBM Industries Ltd vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Disallowance of Foreign Education Expenses under Section 37(1) of the Income Tax Act
Facts of the Case
The
assessee company claimed deduction of substantial expenditure incurred on
foreign education (MBA at Boston University, USA) of Ms. Esha Arya,
daughter of one of its Directors.
...
Commissioner of Income Tax vs. Kohinoor Foods Limited (2019) – Section 263 Revision | Suppression of Sales & Assessment Inquiry Dispute
Facts of the
CaseThe assessee, Kohinoor Foods Limited, engaged in
manufacturing and trading of rice, filed returns for AYs 1999–2000, 2000–2001,
and 2001–2002, which were scrutinized and assessed under Sec...
M/s JBM Industries Ltd. vs Commissioner of Income Tax, New Delhi (Delhi High Court, 2019) – Disallowance of Foreign Education Expenses under Section 37(1) of the Income Tax Act
Facts of the CaseThe assessee, M/s JBM Industries Ltd., claimed
deduction of expenses incurred towards the foreign education of Ms. Esha Arya,
daughter of one of its Directors, for Assessment Years 2001–02 to 2004–...