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Pr. Commissioner of Income Tax (Central-1/6/Exemption) vs Ajnara India Ltd. & Ors. | Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018 – Delhi High Court
FACTS OF THE
CASEThe Revenue (Income Tax Department) filed multiple
appeals before the Delhi High Court against different assessees, namely Ajnara
India Ltd., Moonrock Hospitality Pvt. Ltd., and N.P. Goel Education Tr...
Principal Commissioner of Income Tax vs Ajnara India Ltd. & Connected Matters (Delhi High Court) – Appeal Dismissed on Low Tax Effect under CBDT Circular No. 3/2018
Facts of the
CaseThe present batch of appeals was filed by the
Revenue (Principal Commissioner of Income Tax) against multiple assessees,
namely Ajnara India Ltd., Moonrock Hospitality Pvt. Ltd., and N.P. Goel
Educat...
PR. Commissioner of Income Tax (Central-1) vs Ajnara India Ltd. & Connected Appeals (Moonrock Hospitality Pvt. Ltd. & N.P. Goel Education Trust) – Delhi High Court | Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018
Facts of the
Case
The Revenue filed multiple appeals before the Delhi High Court
against different assessees.
During the hearing, the counsel for the Revenue submitted that the
tax effect in the appeals...
PR. Commissioner of Income Tax (Central)-II vs M/s S3H Builders Pvt. Ltd. | Delhi High Court | Low Tax Effect Appeals Dismissed under CBDT Circular No. 3/2018
Facts of the
Case
The Revenue filed appeals against the respondent assessee, M/s S3H
Builders Pvt. Ltd.
The appeals pertained to issues arising under the Income Tax Act.
At the time of hearing, it was subm...
PR. Commissioner of Income Tax (Central)–II vs M/s S3H Builders Pvt. Ltd. | Delhi High Court | Low Tax Effect Appeals Dismissed | CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against the respondent assessee, M/s S3H Builders Pvt. Ltd. However,
during the hearing, it was stated by the counsel for the Revenue that the tax...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) (2018) – Delay in TDS Deposit, Criminal Liability under Section 276B Income Tax Act
Facts of the
CaseThe petitioner company deducted Tax Deducted at
Source (TDS) but failed to deposit the same with the Government Treasury within
the prescribed time. The delay ranged between 12 to 17 months, during
w...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) Through Narinder Juyal | Section 276B & 278AA Income Tax Act | Delhi High Court Judgment (2018)
Facts of the
CaseThe petitioner, Viraj Exports Pvt. Ltd.,
deducted Tax Deducted at Source (TDS) as required under law but failed to
deposit the same into the Government Treasury within the prescribed time. The
delay ...
Viraj Exports Pvt. Ltd. vs Income Tax Officer (ITO) (Delhi High Court, 2018) – Conviction under Section 276B Income Tax Act for Delay in TDS Deposit
Facts of the
CaseThe petitioner, Viraj Exports Pvt. Ltd., deducted
tax at source (TDS) but failed to deposit the same into the Government Treasury
within the prescribed statutory period. The delay extended from approx...
PR. Commissioner of Income Tax, Delhi–2 vs Ashwani Kapoor (Delhi High Court) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax,
Delhi-2) filed appeals before the Delhi High Court against the respondent,
Ashwani Kapoor. During the hearing, the counsel for the Revenue submitted ...
Principal Commissioner of Income Tax, Delhi-8 vs. M/s Samtel Machines and Projects Ltd. (Delhi High Court) – No Disallowance Without Exempt Income [Sections 14A, Income Tax Act]
Facts of the
CaseAs noted in the order dated 22.10.2018, the Revenue
filed appeals against the assessee, M/s Samtel Machines and Projects Ltd.,
for Assessment Years 2008-09 and 2009-10.During proceedings, it was admit...