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Sanjay Sawhney vs Principal Commissioner of Income Tax (Delhi High Court) – Scope of Rule 27 ITAT & Validity of Section 153C Proceedings
Facts of the
Case
A search under Section 132 was conducted on Kouton Group.
During search, a Memorandum of Understanding (MOU) relating
to share transactions was seized.
Based on this, proceedings under Se...
Principal Commissioner of Income Tax-7 vs Open Solutions Software Services Pvt. Ltd. (Delhi High Court | Section 260A, 92C, 92CA, 10B of Income Tax Act, 1961 | Transfer Pricing – TNMM – Functional Comparability Analysis)
Facts of the
Case
The respondent-assessee was engaged in software development
services for its Associated Enterprise (AE) in the USA.
The assessee applied the Transactional Net Margin Method (TNMM)
and ...
M/s FIS Payment Solutions & Services India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (2020) – Refund Withholding under Section 241A of Income Tax Act
Facts of the
CaseThe petitioner, M/s FIS Payment Solutions &
Services India Pvt. Ltd., filed a writ petition under Articles 226/227 of
the Constitution of India seeking directions for the release of a substantial
...
Clean Wind Power Kurnool Pvt. Ltd. vs Deputy Commissioner of Income Tax (TDS Circle 73(1)) & Ors. (2020:DHC:2249-DB) – Delhi High Court | TDS Refund | TRACES Portal Glitch | Section 200A Income Tax Act
Facts of the
CaseThe petitioner, Clean Wind Power Kurnool Private
Limited, filed a writ petition seeking relief against technical issues in the
TRACES portal which prevented it from claiming a refund of excess Tax Ded...
Savita Kapila (Legal Heir of Late Mohinder Paul Kapila) vs Assistant Commissioner of Income Tax, Circle 43(1), Delhi
Facts of the
CaseAs per the record, the Assessing Officer received
information that the assessee had made substantial cash deposits and other
financial transactions during FY 2011–12, which were not disclosed in any...
M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax (Delhi High Court, 2020) – Refund Claim u/s 119(2)(b) on Land Acquisition Interest
Facts of the
CaseThe petitioners filed multiple writ petitions
before the Delhi High Court seeking directions to the Income Tax Department to
adjudicate their applications filed under Section 119(2)(b) of the Income
...
M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax (Delhi High Court, 2020) – Refund of Tax on Land Acquisition Interest under Section 119(2)(b) of Income Tax Act
Facts of the
CaseThe petitioners filed writ petitions seeking a
direction to the Income Tax Department to decide their applications filed under
Section 119(2)(b) of the Income Tax Act for refund of income tax. The tax...
M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax (Delhi High Court, 2020) – Refund Claim under Section 119(2)(b) on Interest under Land Acquisition Act
Facts of the
CaseThe petitioners, including M/s Umesh Atree (HUF)
and others, filed writ petitions seeking directions to the Income Tax
Department to adjudicate their applications filed under Section 119(2)(b) of
the...
M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax-11 & Ors. (Delhi High Court, 2020) – Refund of Tax Paid on Land Acquisition Interest under Section 119(2)(b) of Income Tax Act
Facts of the
Case
Petitioners had received interest under Section 28 of the Land
Acquisition Act.
Income tax was paid on such interest.
Subsequently, petitioners claimed that such interest is not taxable
...
M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax (Delhi High Court, 2020) – Refund of Tax on Land Acquisition Interest under Section 119(2)(b)
Facts of the
CaseThe petitioners, including M/s Umesh Atree (HUF)
and others, filed writ petitions seeking directions to the Income Tax
Department to decide their applications filed under Section 119(2)(b) of the
Inc...