Delhi High Court

Income Tax Case Laws, Sec. 153B, Section 153

Delhi H.C : What is the correct interpretation to be placed on the expression “received by the assessee or the Principal Chief Commissioner or the Chief Commissioner or Principal Commissioner ” in Section 260A(2)(a) of the Act ? Does it mean “received” by any of the named officers including the Commissioner of Income-tax (Judicial)?

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High Court Of Delhi Surendra Kumar Jain & Ors. vs. Pr.CIT & Ors. Section 153(2A), 153B S. Ravindra Bhat & […]

Section 92C, Sec. 271(1)(c )

Delhi H.C : Present appeal by the Revenue under Section 260A of the Income Tax Act, 1961(the Act, for short) in the case of M/s Sinosteel India Limited (respondent-assessee, for short) impugns the order dated 29th January, 2018 passed by the Income Tax Appellate Tribunal (Tribunal) deleting penalty for concealment of income under Section 271(1)(c)

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High Court Of Delhi Pr.CIT vs. Sinosteel India Pvt. Ltd. Section 92C, 271(1)(c) Sanjiv Khanna & Chander Shekhar, JJ. Income

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