M/S. KCC Buildtech Pvt. Ltd Vs DCIT
.... short ‘the Act’) at the resident of Shri Rajnish Talwar, a number of documents belonging to the assessee was found and seized. Hence, proceedings under section 153C/143 (3) of the Act were initiated for the concerned assessment years. AO in the assessment order did not refer to any seized mater ...
Income Tax Appellate Tribunal (Delhi C Bench)
Narwal Finance Private Limited Vs Income Tax Officer
.... nd not on surmises and conjectures as averred by appellant. In the appellate proceedings no fresh facts have been brought on record by the appellant for discharging its onus. Therefore, the grounds of appeal nos 1 to 6 are not tenable and hence they fail.” 5. Before us at the outset Ld. DR ...
Income Tax Appellate Tribunal (Delhi E Bench)
Jan Swasthya Sahyog Vs DCIT
.... passed an assessment order u/s 143(3) of the Act 24.02.2021, wherein no adverse remark was made by AO in respect of corpus fund of Rs.1,00,00,000/- received during the year. 14. It is further submitted that as per the provision of section 11(1)(d) of the Act voluntary contribution received ...
Income Tax Appellate Tribunal (Delhi C Bench)
Mewat Grit Udyog Vs Income Tax Officer
.... ccordance with the provisions of Section 139]. [(2) * Omitted w.e.f. 01.09,2019" (“In the prescribed form and verified in the prescribed manner.”) 17. Section 219 of the Act states that, “219. Credit for advance tax.—Any sum, other than a penalty or interest, paid by or reco ...
Income Tax Appellate Tribunal (Delhi E Bench)
Gurvinder Singh Duggal Vs ACIT
.... Nayyar Vs. ACIT in ITA Nos. 1282 to 1285/Del/2020; ITA No. 1078/Del/2021 and ACIT Vs. Shiv Kumar Nayyar in ITA No. 1867/Del/2021 dated 26.07.2023 wherein, this Tribunal had placed reliance on the decision of the Hon’ble Orissa High Court in case of ACIT Vs. M/s. Serajuddin and Co. in ITA Nos. 39 ...
Income Tax Appellate Tribunal (Delhi C Bench)
Kurukshetra Expressway Pvt. Ltd. Vs DCIT
.... f similar nature, being intangible assets" owned by an assessee and used for purposes of business. 15. Learned representative for appellant/assessee submitted that under the Concession Agreement, the Appellant is vested with the "license/ commercial rights" relating to collec ...
Income Tax Appellate Tribunal (Delhi C Bench)
M/S. Ganga Cotton & Allied Industries Ltd Vs ITO
.... Income declared Date of order of assessment Addition if any Under Section i) 2011-12 25.9.2011 3,31,000 7.1.2014 ...
Income Tax Appellate Tribunal (Delhi C Bench)
Raj Krishan Jain Charitable Trust Vs CIT (Exemption)
.... ties and perused the material available on the record. The Ld. Senior Counsel submitted that the appellant is a charitable trust and was established on 31.03.1958. He also submitted that trust has filed form 10AB on 30.09.2023 however, inadvertently due to typing error in column No.2 was mention ...
Income Tax Appellate Tribunal (Delhi F Bench)
Ramesh Singh Vs ITO
.... t nearest municipality and accordingly the land was not capital asset. 5. During hearing, the Bench had also directed the Ld. AR to ensure the filing of affidavit of one of the legal heirs of late Peetam Singh, who is contesting the appeal, containing details of all legal heirs, accordingly ...
Income Tax Appellate Tribunal (Delhi F Bench)
Instronics Limited Vs ITO
.... sed in the Board Meeting of Instronics Limited, wherein the amount due from UM Power Limited was decided to be written off. (vi) Copy of account of UM Power Limited for FY 2012-13, 2013-14 and 2014-15 (vii) Copy of account of interest received on loan for FY 2012-13, 2013-14 and 2014-1 ...
Income Tax Appellate Tribunal (Delhi C Bench)
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
