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Commissioner of Income Tax (TDS)-I vs. C.J. International Hotels Pvt. Ltd.: Adjudication on TDS Liability and Interconnected Tax Appeals under Section 194 and Section 201 of the Income Tax Act, 1961
Facts of the CaseThe Appellant, the Revenue department via the Commissioner of
Income Tax (TDS)-I, approached the High Court of Delhi by filing two
interconnected income tax appeals (ITA No. 67/2015 and ITA No. 68/2015...
Commissioner of Income Tax-XIV versus Vivek Aggarwal: Operational Primacy of Judicial Consistency and Binding Precedents in Batch Assessment Appeals under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe controversy traces its genesis to an extensive batch of
Income Tax Appeals—specifically registered as ITA Nos. 67/2014, 68/2014,
69/2014, 75/2014, 76/2014, and 77/2014 —instituted by the Revenu...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Unexplained Income Deletions and Loose Paper Additions under Section 132(4A) and Section 143(3) of Income Tax Act
Facts of the Case
The
Revenue preferred appeals against the order of the Income Tax Appellate
Tribunal (ITAT) which had concurrently favored the assessee, Vivek
Aggarwal.
The
dispute ori...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Determination of Substantial Questions of Law Under Section 260A of the Income-tax Act, 1961
Facts of the CaseThe Appellant, the Commissioner of Income Tax-XIV, filed a
batch of six interconnected income tax appeals against the Assessee, Vivek
Aggarwal. These matters, distinctly cataloged as ITA Nos. 67/2014, ...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Evidentiary Value of Unsigned Seized Material Under Section 132(4A)
Facts of the Case
The
Revenue preferred common appeals against the consolidated order of the
Income Tax Appellate Tribunal (ITAT) for the block assessment years
2001-02 to 2007-08.
The
case ar...
Commissioner of Income Tax-XIV vs Vivek Aggarwal – Delhi High Court | Section 2(22)(e) Deemed Dividend | Important Income Tax Case Law
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court
against the respondent assessee, Vivek Aggarwal. The dispute pertained to the
applicability and interpretation of provisions relating to d...
Commissioner of Income Tax-XIII vs M/s Oriental Structural Engineers Pvt. Ltd. & KMC Construction Pvt. Ltd. JV / M/s Oriental Structural Engineers Pvt. Ltd. & Gammon India Ltd. JV – Delhi High Court on Taxability of Joint Venture as AOP under Income Tax Act
Facts of the CaseThe assessees were Joint Ventures formed between:
M/s
Oriental Structural Engineers Pvt. Ltd. and M/s KMC Construction Ltd.
M/s
Oriental Structural Engineers Pvt. Ltd. and M/s Gammon Indi...
Commissioner of Income Tax vs. Ramesh Suri – Addition under Section 68 on Foreign Gift Held Not Taxable | Delhi High Court
Facts of the CaseThe matter arose from a reference under the erstwhile Section
256(2) of the Income Tax Act before the Delhi High Court. The issue pertained
to the taxability of a foreign gift amounting to US Dollars 1...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & Connected Matters | Reference to Detailed Judgment in ITA No. 19/2014 | Delhi High Court
Facts of the CaseThe appeals were filed by the Commissioner of Income Tax-II before
the Delhi High Court against M/s Micron Steels Pvt. Ltd. and connected parties
in ITA Nos. 20 to 24 of 2014. The matters were heard to...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & M/s Steels Pvt. Ltd. – Delhi High Court | Reference to Detailed Judgment in ITA No. 19/2014 | Sections 68 & 260A of Income Tax Act
Facts of the CaseThe present batch of appeals filed by the Revenue before the Delhi
High Court involved issues arising under the Income Tax Act, 1961 concerning
additions and related tax disputes. The appeals were regi...