Blog Categories
All Posts
Accounting Standard 8
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 4
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
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
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
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)
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
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 Monica Sehgal vs Principal Commissioner of Income Tax-1 (Delhi High Court, ITA 805/2019 & ITA 806/2019) – Appeal Withdrawn under Vivad Se Vishwas Scheme
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)
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...
Anuradha Sethi vs Commissioner of Income Tax (Appeals), Delhi-4 (2020) – Writ Jurisdiction under Articles 226/227 of Constitution | Delay in Disposal of Stay Application under Income Tax Act
Facts of the
CaseThe Petitioner had filed appeals along with stay
applications before the Commissioner of Income Tax (Appeals) [CIT(A)].
These applications remained pending since 30 September 2019 without
adjudicatio...
Commissioner of Income Tax (Exemption) vs Tata Community Initiatives Trust (Delhi High Court, 2020) – Scope of Section 12AA Registration & Powers of CIT(E)
Facts of the
CaseThe appeal was filed by the Commissioner of Income
Tax (Exemption) against the order of the Income Tax Appellate Tribunal dated 29
January 2019. The Tribunal directed that the respondent trust be gran...
Commissioner of Income Tax vs Sant Lal (Delhi High Court, 2020) – Addition under Sections 147/148/69A based on Third-Party Seized Documents Held Unsustainable
Facts of the
CaseThe respondent-assessee filed income tax return
declaring income of ₹2,91,670 for AY 2002–03. A search under Section 132 was
conducted in the case of Brij Mohan Gupta Group, where certain diaries ...
PR. Commissioner of Income Tax, Delhi-2 vs M/s BSES Yamuna Power Ltd. (2020) – Delhi High Court | Section 260A | Depreciation on Energy Meters @80% | Scope of Remand Proceedings
Facts of the
CaseThe present appeal was filed by the Revenue under Section
260A of the Income-tax Act, 1961 challenging the order of the Income Tax
Appellate Tribunal (ITAT) dated 25.03.2019 for Assessment Year 2006-0...