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The Pr. Commissioner of Income Tax-7 vs Rambagh Palace Hotels Pvt. Ltd. (2018) – Ad Hoc Disallowance on Repairs & Maintenance Deleted | Section 260A, 147, 148 Income Tax Act
Facts of the Case
The
case pertains to Assessment Year 2003-04.
The
Assessing Officer reopened the assessment under Sections 147 and 148 based
on a complaint.
The
assessee claimed ex...
PR. Commissioner of Income Tax-4 vs Green Delhi BQS Ltd. (2018) – Section 260A | Revenue vs Capital Expenditure on Encashment of Bank Guarantee
Facts of the Case
The
respondent-assessee was engaged in the business of developing,
maintaining, and operating Bus-Q-Shelters (BQS) and similar
infrastructure.
It
entered into a conces...
Commissioner of Income Tax, Central-I vs M/s Seasons Textiles Ltd. (Delhi High Court) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018
Facts of the CaseThe Revenue preferred two appeals before the Delhi High
Court against the respondent, M/s Seasons Textiles Ltd. The appeals were filed
under Section 260A of the Income Tax Act, 1961.During the course o...
Maharaja Prithvi Raj & Ors. vs Commissioner of Income Tax & Ors. (Delhi High Court, 2018) – Consolidated Income Tax Appeals & Wealth Tax References
Facts of the CaseThe present matter is a batch of connected appeals and
references involving multiple assessees including members of erstwhile
royal families such as Maharaja Prithvi Raj and Maharaja Jai Singh.The case...
Commissioner of Income Tax vs Bhawani Singhji & Connected Royal Jaipur Estate Cases (2018:DHC:6485-DB) – HUF vs Individual Status, Impartible Estate & Primogeniture Explained
Facts of the CaseThe present case arises from a batch of connected matters
relating to income tax, wealth tax, and gift tax involving the erstwhile Jaipur
royal family. The lead matter concerned late Maharaja Saw...
Commissioner of Income Tax vs Maharaja Prithvi Raj & Others | Delhi High Court | Multiple ITA & ITR Matters | Taxation of Royal Estate & Connected Proceedings
Facts of the Case
The
matter involves a large batch of connected income tax appeals (ITA),
income tax references (ITR), and wealth tax references (WTR) filed
over several decades.
The
...
Maharaja Prithvi Raj & Ors. vs Commissioner of Income Tax & Ors. (2018:DHC:6484-DB) ( Income Tax Act, 1961)
Facts of the Case
The
matter consists of numerous appeals and references spanning several
assessment years.
The
parties include members of erstwhile royal families (including Maharaja
Prithvi...
Maharaja Prithvi Raj & Ors. vs Commissioner of Income Tax & Ors. | Delhi High Court | ITA 152/2001 & Connected Matters | Sections Involved under Income Tax & Wealth Tax Laws
Facts of the
CaseThe present matter consists of a large batch of
appeals and references involving multiple assessment years and connected
proceedings filed by and against members of the erstwhile royal family,
includ...
Maharaja Prithvi Raj & Maharaja Jai Singh vs Commissioner of Income Tax & Others (Delhi High Court, 2018) – Consolidated Tax Appeals | Reference to GTR No. 2/1981
FACTS OF
THE CASE
The
matter comprises a large batch of connected appeals and references
involving royal family members including Maharaja Prithvi Raj and
Maharaja Jai Singh and other assessee...
Maharaja Prithvi Raj & Maharaja Jai Singh vs Commissioner of Income Tax & Others (Delhi High Court, 2018) – Income Tax Appeals & Wealth Tax References on Assessment, Tax Liability & Connected Matters
Facts of the Case
Multiple
appeals and references were filed before the Delhi High Court involving
Maharaja Prithvi Raj, Maharaja Jai Singh, and other related parties.
The
matters arose from ...