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Commissioner of Income Tax vs. Nalwa Investment Ltd. & Connected Matters (Delhi High Court, 2020) – Taxability of Shares Received in Amalgamation under Sections 45 & 47(vii) of the Income Tax Act
Facts of the CaseThe
case pertains to multiple appeals filed by the Revenue under Section 260A of
the Income Tax Act, 1961 against a common order of the Income Tax Appellate
Tribunal (ITAT). The
Respondent-assessees,...
Commissioner of Income Tax (International Tax), Delhi & Ors. vs Authority for Advance Ruling, Income Tax, New Delhi & Anr. (2020) – Jurisdiction under Section 245R(2) of Income Tax Act
Facts of the CaseThe present writ petition was filed by the Income Tax
Department challenging the order dated 24 June 2019 passed by the Authority for
Advance Rulings (AAR). The challenge was based on the contention th...
BT Global Communications India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2020) – Challenge to Adjustment of Refund under Sections 143(1) & 245 of Income Tax Act
Facts of the CaseThe petitioner, BT Global Communications India Private
Limited, filed two writ petitions challenging actions of the Income Tax
Department regarding adjustment of refunds.
In
W.P.(C) 5415/2020, ...
BT Global Communications India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. | Delhi High Court | Section 143(1) & 245 Income Tax Act | Refund Adjustment Without Hearing Set Aside
Facts of the Case
The
petitioner, BT Global Communications India Pvt. Ltd., filed writ
petitions against actions of the Income Tax Department.
One
petition challenged an order dated 03 July 2020 pa...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Compliance of Prior Orders & Disposal of Writ Petitions (2020:DHC:3946-DB)
Facts of the Case
The
petitioner, MUFG Bank Ltd., filed multiple writ petitions before the Delhi
High Court challenging actions of the Income Tax Department.
During
the course of proceedings, earli...
Nokia Solutions and Networks India Pvt. Ltd. vs Additional Commissioner of Income Tax & Ors. (Delhi High Court, 2020) – Adjustment of Refund Against Tax Demand under Section 244A
Facts of the Case
The
petitioner, Nokia Solutions and Networks India Pvt. Ltd., filed:
An
application seeking compliance with a prior court order and release of
interest under Section 244A.
...
M/s Gateway Global Buildwell Pvt. Ltd. vs Income Tax Officer, Ward-10(1), Delhi (2020) – Challenge to Bank Account Attachment under Section 226(3) of Income Tax Act
Facts of the Case
The
petitioner challenged a notice dated 12 February 2020 issued under Section
226(3) of the Income Tax Act.
The
respondent attached the petitioner’s bank account without decidi...
Shanghai Electric Group Co. Ltd. vs Commissioner of Income Tax & Anr. | Delhi High Court | Vivaad Se Vishwas Scheme | Appeals Disposed as Infructuous
Facts of the CaseThe appellant, Shanghai Electric Group Co. Ltd., had filed
appeals before the Delhi High Court challenging certain income tax matters
under the Income Tax Act. During the pendency of the appeals, the d...
Shanghai Electric Group Co. Ltd. vs Commissioner of Income Tax & Anr. | Delhi High Court | Vivaad Se Vishwas Scheme | Appeals Disposed as Infructuous
Facts of the CaseThe appellant, Shanghai Electric Group Co. Ltd., had filed
appeals before the Delhi High Court challenging certain income tax matters
under the Income Tax Act. During the pendency of the appeals, the d...
Monica Sehgal vs Principal Commissioner of Income Tax-1 (Delhi High Court) – Appeal Withdrawal under Vivad Se Vishwas Scheme | ITA 805/2019 & ITA 806/2019
Facts of the CaseThe appellant, Monica Sehgal, filed appeals before the Delhi
High Court challenging orders passed by the Income Tax authorities. During the
pendency of the appeals, the appellant opted to resolve the d...