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Pr. Commissioner of Income Tax (Central)-2 vs. Electrical and Electronic India Ltd. — Section 69 (Unexplained Investment) | Protective vs Substantive Addition | No Substantial Question of Law
Facts of the
Case
The assessee allegedly made investments amounting to ₹4,05,00,000
in the JP Minda Group.
The Assessing Officer made:
Substantive addition in
the hands of JP Minda Group.
...
P.R. Commissioner of Income Tax Central-02 vs B.L. Kashyap and Sons Ltd (Delhi High Court, 2023) – Section 142(2A), 142(2C) & 292B Analysis on Extension of Audit Time
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order dated 30.09.2020 passed by the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Years 2004-05 to 2008-09. The core is...
M/s Boston Beverages Pvt. Ltd. vs M/s Kingston Beverages & Ors. & Anr. (2014) – Delhi High Court on Territorial Jurisdiction under Section 138 Negotiable Instruments Act
Facts of the CaseThe petitioner company entered into an agreement with the
respondent firm and advanced money. In discharge of liability, the respondents
issued multiple post-dated cheques drawn on IDBI Bank, Hyderabad...
Lt. Col. Vijay Singh Sandhu vs Kingstar Entrepreneur Pvt. Ltd. | Section 11 Arbitration & Continuation of Interim Relief under Section 17 | Delhi High Court (2015)
Facts of the CaseThe Petitioner, Lt. Col. Vijay Singh Sandhu, filed a
petition under Section 11 of the Arbitration and Conciliation Act, 1996 seeking
appointment of an Arbitrator. The matter was listed for hearing on 9...
Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Anr. | Delhi High Court | Section 35G Central Excise Act | CESTAT Findings Upheld – No Substantial Question of Law
Facts of the Case
Searches
were conducted on 21 September 2005 at the premises of Vimla
Rolling Mills Pvt. Ltd. and its Director.
During
the search, a panchnama was drawn and unaccounted copper ing...
Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Rohit Agarwal (2017:DHC:8823-DB) – No Substantial Question of Law in Excise Duty Demand Based on Unreliable Evidence
Facts of the Case
The
Department conducted searches at the premises of Vimla Rolling Mills Pvt.
Ltd. and its director on 21 September 2005.
During
the search, unaccounted copper ingots and certain ...
Commissioner of Tax, GST Delhi East vs M/s Indian Railway Finance Corporation (2017) – No Penalty Under Section 78 in Absence of Intent to Evade Service Tax
Facts of the CaseThe respondent, M/s Indian Railway Finance Corporation, a
Government of India undertaking, was engaged in raising funds through various
modes including offshore borrowings for financing Indian Railways...
Radico Khaitan Limited vs Principal Commissioner of GST & Central Excise Delhi (2018:DHC:4249-DB) – Scope of CESTAT Remand Powers under Section 35G of Central Excise Act, 1944
Facts of the CaseThe appellant, Radico Khaitan Limited, was issued a show
cause notice alleging liability to pay service tax amounting to ₹1.37 crore for
services received from M/s Jefferies International Limited (JI...
Reliance Cable Industries vs Commissioner of GST (East) Delhi (2018) – Clandestine Removal, Duty Demand & Evidentiary Value of Diaries under Central Excise Act
Facts of the Case
The
petitioner, Reliance Cable Industries, is engaged in manufacturing
electrical wires and cables.
A
search and seizure operation was conducted on 08.08.2011 at its premises.
...
Reliance Cable Industries vs Commissioner of GST (East), Delhi (2018) – Clandestine Removal, Evidentiary Value of Diaries & Statements under Central Excise Law
Facts of the Case
The
petitioner, Reliance Cable Industries, is engaged in manufacturing
electrical wires and cables.
Search
and seizure operations were conducted on 08.08.2011, leading to
re...