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PRINCIPAL COMMISSIONER OF INCOME TAX VS JAYPEE FINANCIAL SERVICES LTD.
HIGH COURT OF DELHI, Jul 20, 2021

1. The hearing has been conducted through video conferencing. 2. The present appeal under Section 260A is directed against the order dated 05th September, 2019 passed by...

Legislation Referred To : Section 142(2A), 153A, 260A

M/S HIGH WINGS CONSTRUCTION PVT. LIMITED VS INCOME TAX OFFICER
DELHI TRIBUNAL, Jul 19, 2021

This appeal filed by the assessee is directed against the order dated 04.07.2018 of the learned CIT(A)-35, New Delhi, relating to Assessment Year 2014-15. 2. Facts of the...

Legislation Referred To : Section 56(2)(viib), 68, 142(1), 143(2), 144

DEPUTY COMMISSIONER OF INCOME TAX AND ANR. VS SAHARA INDIA SAHKARI AWAS SAMITI LTD. AND ANR.
DELHI TRIBUNAL, Jul 19, 2021

Restriction on extent of commercial space in housing project imposed by way of amendment to section 80IB(10) w.e.f. 01.04.2005 does not apply to housing projects approved...

Subject : Deductions
Legislation Referred To : Section 80IB(1), 80IB(10), 80IB(10)(d), 254
In Favour Of : Matter remanded

INCOME TAX OFFICER VS KISHORE KUMAR ATHOTA
HYDERABAD TRIBUNAL, Jul 19, 2021

Addition on account of unexplained cash credits is justified where the assessee could not furnish proper evidence to establish that the parties from whom the assessee had...

Subject : Income
Legislation Referred To : Section 143(3)
In Favour Of : Revenue

DR. SUDHIR SRIVASTAVA VS DEPUTY COMMISSIONER OF INCOME TAX
LUCKNOW TRIBUNAL, Jul 19, 2021

Section 54F nowhere envisages that the sale consideration obtained by assessee from the original capital asset is mandatorily required to be utilized for purposes of...

Subject : Capital gains
Legislation Referred To : Section 2(22)(e), 54F
In Favour Of : Assessee

RANI PROMOTER PRIVATE LIMITED VS ADDITIONAL COMMISSIONER OF INCOME TAX
HIGH COURT OF DELHI, Jul 19, 2021

CM APPL. 20993/2021 1. Allowed, subject to all just exceptions. 2. Accordingly, the application stands disposed of. W.P.(C) 6662/2021 3. The petition has been heard by way...

Legislation Referred To : Section 143(3A), 144B(1)(xvi)

NTT DATA GLOBAL DELIVERY SERVICES LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, Jul 16, 2021

1. This appeal was initially disposed of by the Tribunal on 6.4.2016. The assessee, inter alia, had raised following three grounds with regard to the eligibility of...

Legislation Referred To : Section 10A

THREE C HOMES PVT. LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
HIGH COURT OF DELHI, Jul 16, 2021

1. The hearing has been conducted through video conferencing. 2. Present writ petition has been filed challenging the assessment order dated 01st June 2021. Petitioner has...

Legislation Referred To : Section 65B, 142(1), 143(3)

BROACH TEXTILE MILLS LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
SURAT TRIBUNAL, Jul 16, 2021

1. Captioned two appeals filed by the assessee pertaining to assessment year 1998-99, are directed against the separate orders passed by the ld. Commissioner of Income Tax...

Legislation Referred To : Section 143(3), 271(1)(c)

ASHISH SUBODCHANDRA SHAH VS PRINCIPAL COMMISSIONER OF INCOME TAX
AHMEDABAD TRIBUNAL, Jul 16, 2021

When the Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic transaction of purchase from...

Subject : Revision
Legislation Referred To : Section 92BA, 143(3), 263
In Favour Of : Assessee