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PR. Commissioner of Income Tax–12 vs M/s New Delhi Tyre House (Delhi High Court, AY 2013–14) – Taxability of Marketing Assistance Programme (MAP) Receipts
Facts of the
CaseThe respondent/assessee, M/s New Delhi Tyre House,
acted as a distributor for Exxonmobil Lubricants Pvt. Ltd. under a Marketing
Assistance Programme (MAP) agreement.During Assessment Year 2013–14:
...
Pepsico India Holding Pvt. Ltd. vs Commissioner of Income Tax (Delhi High Court) – Ad Hoc Disallowance & Validity of Assessment in Amalgamation Cases (AY 2013–14)
Facts of the
Case
The appeal pertains to Assessment Year 2013–14.
The Assessing Officer (AO) disallowed 10% of miscellaneous
expenses claimed by the assessee.
The CIT(A) reduced this disallowance to 2%. ...
Gudwala and Sons & Anr. vs Assistant Commissioner of Income Tax, Central Circle-4, Delhi (Delhi High Court, AY 2019–20, Section 148A Income Tax Act) – Reassessment Quashed Due to Lack of Material Evidence
Facts of the CaseThe
present writ petition pertains to Assessment Year (AY) 2019–20, wherein the
petitioners were subjected to reassessment proceedings initiated under Section
148A(b) of the Income Tax Act.The...
Assistant Commissioner of Income Tax-27, New Delhi vs. Montage Enterprises Pvt. Ltd. – Section 68 & Section 80IB Income Tax Act | Delhi High Court Judgment (2023)
Facts of the
CaseThe present appeal pertains to Assessment Year
2007–08, wherein the Revenue challenged the order of the Income Tax
Appellate Tribunal dated 14.01.2019. The dispute revolved around two key issues:
...
Incredible Unique Buildcon Pvt. Ltd. vs Income Tax Officer Ward (12)(1), New Delhi – Delhi High Court (2023)
Facts of the
CaseThe petitioner, Incredible Unique Buildcon Pvt.
Ltd., filed a writ petition concerning Assessment Year 2011–12. The
petitioner had provided services to Clutch Auto Ltd., which deducted tax at
sourc...
Karuna Abhushan Private Limited vs Assessment Unit, Income Tax Department & Ors (2023) – Delhi High Court | Violation of Natural Justice under Faceless Assessment Scheme (AY 2017-18)
Facts of the
CaseThe petitioner, Karuna Abhushan Private Limited,
challenged the assessment order dated 18.05.2023 passed by the Income Tax
Department for Assessment Year 2017–18.The petitioner contended that:
A d...
Karuna Abhushan Private Limited vs Assessment Unit, Income Tax Department & Ors (2023) – Delhi High Court | Violation of Natural Justice under Faceless Assessment Scheme (AY 2017-18)
Facts of the
CaseThe petitioner, Karuna Abhushan Private Limited,
challenged the assessment order dated 18.05.2023 passed by the Income Tax
Department for Assessment Year 2017–18.The petitioner contended that:
A d...
Rajesh Kumar vs Commissioner of Income Tax & Anr. (Delhi High Court) – Disallowance under Section 40A(3) for Bearer Cheque Payments | AY 2013-14
Facts of the
CaseThe assessee, Rajesh Kumar, filed his return
declaring total income of ₹2,23,140. During assessment proceedings, the
Assessing Officer (AO) observed that purchases amounting to ₹2,77,13,513 were
...
Kamlesh Kumar Jha & Anr. vs Principal Commissioner of Income Tax-15, Delhi (Delhi High Court, 2023) – Invalid Transfer Order u/s 127 for Non-Speaking Order & Absence of DIN
Facts of the
CaseThe petitioners challenged transfer orders dated
06.09.2023 passed under Section 127(2) of the Income-tax Act, 1961, whereby
their cases were transferred from Delhi to Mumbai.The transfer was proposed...
Kamlesh Kumar Jha & Anr. vs Principal Commissioner of Income Tax-15, Delhi (Delhi High Court, 2023)
Facts of the
Case
The petitioners were assessees residing in Delhi and engaged in
business activities through companies operating from Delhi.
A search operation was conducted on the Suumaya Group in Mumbai an...