Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Delhi High Court

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the order of the AAC deleting the addition of Rs. 32 lakhs from the total income of the assessee?

Avijit Das / May 23, 2000

High Court Of Delhi CIT vs. Mineral & Metals Trading Corporation Of India Ltd. Sections 4 Asst. Year 1972-73 Arijit […]

Income Tax Case Laws

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that the sum of Rs. 55,45,658 received by the assessee-company as its share of shop deposits is not an income, which has been assessed by the AO on protective basis ?

Avijit Das / May 16, 2000

High Court Of Delhi CIT vs. Deeksha Holdings Pvt. Ltd. Arijit Pasayat, C.J. & D.K. Jain, J. ITC No. 49

Sec. 144B, Section 144

Delhi H.C : Whether, on the facts and circumstances of the case, the IAC during the proceedings under s. 144B(4) was right in refusing to entertain fresh evidence in the form of affidavit of legal heir of the deceased creditor ?

Avijit Das / March 20, 2000

High Court Of Delhi Ganesh Trading Co. vs. CIT Sections 144B Asst. Year 1975-76 Arijit Pasayat, C.J. & D.K. Jain,

Sec. 256(2), Section 192, Section 256

Delhi H.C : The assessee was under a bona fide belief that no tax is deductible at source from the conveyance allowance reimbursed to the employees when the same were not exempt under s. 10(14) of the IT Act and were also not disclosed by the assessee in Form No. 16 which contains a specific column for allowance exempt under s. 10(14)

Avijit Das / January 31, 2000

High Court Of Delhi CIT vs. Nestle India Ltd. Sections 192, 256(2) Asst. Year 1987-88, 1988-89, 1989-90, 1990-91, 1991-92, 1992-93,

Sec. 37(1), Section 37, Section 80J

Delhi H.C : Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 9,068 incurred by the assessee on the foreign tour of Dr. Bharat Ram to attend the meetings of the International Chamber of Commerce was deductible in computing its business income for the asst. yr. 1970-71 ?

Avijit Das / July 13, 1999

High Court Of Delhi CIT vs. Delhi Cloth & General Mills Co. Sections 37(1), 80J Asst. Year 1970-71 Arun Kumar

Income Tax Case Laws

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee-society is entitled to exemption is respect of the profits derived by it from marketing agricultural produce of its members under s. 80P(2)(a)(iii) of the IT Act, 1961, for the asst. yrs. 1970-71 and 1971-72 ?

Avijit Das / February 1, 1999

High Court Of Delhi CIT vs. National Agricultural Cooperation Marketing Federation Ltd. Devinder Gupta & J.B. Goel, JJ. ITR No.

Sec. 269UA, Sec. 269UC, Sec. 269UD, Sec. 269UL

Delhi H.C : The impugned orders passed by the Appropriate Authority are hereby set aside. Appropriate authority shall take decision afresh in each of the cases in accordance with law and consistently with the principles stated hereinabove which may be done within a period of three months.

Avijit Das / November 30, 1998

High Court Of Delhi Ansal Properties & Industries Ltd. vs. Appropriate Authority & Ors. Sections 269UA, 269UC, 269UD, 269UL, RULE

Income Tax Case Laws

Delhi H.C : All India Federation of Tax Practitioners, the petitioner, is a registered body having individual members from all over the country and also represents many associations having the object of protecting the interests of taxpayers and tax consultants and to ensure that the direct tax law are just and fair and are administered justly and fairly.

Avijit Das / November 17, 1998

High Court Of Delhi All India Federation Of Tax Practitioners vs. Union Of India & Ors. R.C. Lahoti & C.K.

Sec. 269SS, Sec. 271(1)(c ), Section 271D, Section 69

Delhi H.C : Penalty proceedings under s. 271(1)(c) for furnishing inaccurate particulars of income and under s. 271D for accepting the loan of Rs. 30,000 in cash in violation of the provisions of s. 269SS have been initiated separately.

Avijit Das / November 5, 1998

High Court Of Delhi Diwan Enterprises vs. CIT & Ors. Sections 69, 269SS, 271(1)(c), 271D Asst. year 1991-92 R.C. Lahoti

Sec. 256(2), Sec. 271(1)(c ), Section 256, Section 271

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in having failed to appreciate that the assessee-company had furnished inaccurate particulars of income in its return and also in deleting the penalty under s. 271(1)(c) imposed by the AO ?

Avijit Das / October 8, 1998

High Court Of Delhi CIT vs. Ram Commercial Enterprises Ltd. Sections 256(2), 271(1)(c) Asst. year 1986-87 R.C. Lahoti & C.K.

Post pagination

← Previous 1 … 167 168 169 … 180 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top