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delayed filing of tax return

Delhi H.C : Where petitioner had voluntarily agreed and undertaken to pay to department compounding charges and to withdraw his appeal, he is to be directed to be bound down by same

Avijit Das / January 23, 2018

High Court Of Delhi Vikram Singh vs. Union of India Section 279 Sanjiv Khanna And Ms. Prathiba M. Singh, JJ. […]

Delhi H.C : Where assessee raised objection before Tribunal regarding selection of comparables by TPO, in terms of rule 10B(2), read with rule 10B(3), Tribunal was required to undertake exercise of analyzing functions performed, assets employed and risks assumed by tested party and comparables

Avijit Das / September 18, 2017

High Court Of Delhi Corning Sas-India Branch Office Vs. Deputy Director of Income-tax Section 92C Assessment year 2008-09 S. Muralidhar

Section 211, Section 140A

Delhi H.C : There was no intention on part of assessee to avoid or intentionally delay payment of taxes as admitted under section 140A and belated payment was made voluntarily without resort to any coercisve steps, authorities were justified in restricting penalty to 25 per cent

Avijit Das / December 22, 2014

High Court Of Delhi CIT Vs. Naresh Kumar Jaggi Section 221, 140A Sanjiv Khanna And V. Kameswar Rao, JJ. IT

Allahabad H.C : Delay in filing application u/s 10(23C)(vi) beyond statutory date should have been condoned, had no merit and, impugned order of Chief Commissioner rejecting assessee’s application was to be confirmed

Avijit Das / October 28, 2014

High Court Of Allahabad I. D. Education Society Vs. Principal Chief Commissioner Of Income-Tax Section : 10(23c) Assessment Year ;

Andhra Pradesh H.C : The interest earned from trade debtors on account of delayed payment should be treated as profits ‘derived from’ the industrial undertaking of the assessee for the purpose of computing the relief under section 80HH

Avijit Das / October 15, 2014

High Court Of Andhra Pradesh CIT Vs. Surana Strips Ltd. Section : 80HH Assessment Year : 1993-94 L. Narasimha Reddy

Section 80, Section 139

Punjab & Haryana H.C : The ITAT was justified in confirming the action of the authorities below in allowing the rectification of subsequent orders without rectifying the initial order from where the dispute in question arose

Avijit Das / February 24, 2014

High Court Of Punjab & Haryana Rajiv Gupta vs. CIT Section : 80, 139 Assessment Year : 1997-98 Ajay Kumar

Sec. 271(1)(c )

Delhi H.C : As issue of allowance of non-compete fee as revenue expenditure or capital expenditure was debatable, disallowance of assessee’s claim could not be a ground to impose penalty under section 271(1)(c)

Avijit Das / August 12, 2013

High Court Of Delhi CIT vs. Electrolux Kelvenatro Ltd. Section : 271(1)(c) Sanjiv Khanna And Sanjeev Sachdeva, JJ. IT Appeal

Section 119, Section 139, Section 80P

Karnataka H.C : Landing and parking charges paid by airline to Airport Authority liable to TDS u/s 194C – Payment of landing and parking charges by an Airline to Airport Authority is payment to contractors and not payment of rent; TDS obligation is u/s 194C

Avijit Das / April 18, 2013

High Court Of Karnataka Arecanut Processing & Sale Co-Operative Society Ltd. vs. CIT Assessment Years : 1999-2000 And 2000-01 Section

Sec. 234A, Sec. 234B

Karnataka H.C : Where assessee had not brought any material to show that delay on part of revenue in giving seized material was reason for delay in filing return of income, it could not be granted any relief under sections 234A and 234B

Avijit Das / March 12, 2013

High Court Of Karnataka Sri Sivapriya Shelters (P.) Ltd. vs. DCIT Section : 234A, 234B N. Kumar And B. Manohar,

Income Tax Case Laws, Sec. 206A, Section 206

S.C : There is inordinate delay in filing appeals before the High Court under Section 260A

Avijit Das / September 14, 2012

Supreme Court Of India Director Of Income Tax (International Taxation) vs. CITI BANKN.A. Section 260A S.H. Kapadia, CJ & A.K.

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