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RAJEEV VERMA VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Jul 02, 2020

1. This appeal has been preferred by the assessee against order dated 21.09.2016 passed by the Ld. Commissioner of Income Tax 18, New Delhi {CIT (A)} for assessment year...

Legislation Referred To : Section 143(1)

ROHIT KAPUR VS ADDITIONAL COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Jul 01, 2020

1. This appeal is preferred by the assessee against order dated 27.09.2019 passed by the Ld. Commissioner of Income Tax (Appeals)- 8, New Delhi {CIT(A)} for Assessment...

Legislation Referred To : Section 57, 143(3)

SHALIMAR TOWN PLANNERS PVT. LTD. & ANR. VS ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

Legislation Referred To : Section 40A(3), 143(3), 153C

ASSISTANT COMMISSIONER OF INCOME TAX VS KUBER PRODUCTS PVT. LTD.
DELHI TRIBUNAL, Jun 30, 2020

1. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-30, New Delhi, Dated 29.11.2017, for the A.Y. 2009-2010 on the following ground: "On the...

Legislation Referred To : Section 132, 143(1), 153A(1)

FLUTURA BUSINESS SOLUTIONS PVT. LTD. VS INCOME TAX OFFICER
BANGALORE TRIBUNAL, Jun 30, 2020

Law contemplates invoking provisions of section 56(2)(viib) only in situations where shares are issued at a premium and at a value higher than fair market value.

Subject : Income from other sources
Legislation Referred To : Section 56(2)(viib)
In Favour Of : Matter remanded

SAI PANCHAMI DEVELOPERS VS INCOME TAX OFFICER
BANGALORE TRIBUNAL, Jun 30, 2020

Amendment in section 201 amended by Finance Act, 2012 is retrospective.

Subject : Business expenditure
Legislation Referred To : Section 40(a)(ia), 139, 191, 201
In Favour Of : Matter remanded

IKEA TRADING (INDIA) PRIVATE LIMITED & ANR. VS DEPUTY COMMISSIONER OF INCOME TAX & ANR.
DELHI TRIBUNAL, Jun 30, 2020

1. ITA No. 5568/Del/2011 & ITA No. 5877/Del/2011 are the Cross Appeals filed by the Assessee and the Revenue respectively against the very same order of the Ld....

Legislation Referred To : Section 68, 40(A)(2)(b), 133(6)
In Favour Of : Assessee

ASHISH SUBODHCHANDRA SHAH (HUF) VS PRINCIPAL COMMISSIONER OF INCOME TAX
AHMEDABAD TRIBUNAL, Jun 29, 2020

In view of the domestic transaction with AE not falling in the sweep of Section 92BA at the threshold, any alleged inaction attributable to the AO in this regard would not...

Subject : Revision
Legislation Referred To : Section 263
In Favour Of : Assessee

TOPCON SOKKIN INDIA PVT. LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Jun 29, 2020

When the assessee purchases the products from its AE's and resales the same without any further value addition or further processing then RPM is the most appropriate method...

Subject : Selection of method
Legislation Referred To : Section 92C(1), 143(3), 144C
In Favour Of : Assessee

TANGLIN DEVELOPMENTS LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, Jun 29, 2020

1. The assessee has filed this appeal challenging the revision order dated 23-03-2018 passed by Ld Pr.CIT, Bangalore for assessment year 2013-14 u/s 263 of the IT Act,...

Legislation Referred To : Section 11, 12, 115JB, 143(3)