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Principal Commissioner of Income Tax–8 vs M/s Superior Films Private Limited (Delhi High Court) – Reassessment u/s 147 Invalid After 4 Years Without Failure to Disclose Material Facts
Facts of the
CaseThe respondent assessee filed its return of income
for AY 2004–05 under Section 139(1). The case was selected for scrutiny and
assessment was completed under Section 143(3), wherein certain addition...
Yum Restaurants Marketing Pvt. Ltd. vs Principal Commissioner of Income Tax-9 (Delhi High Court) – No Substantial Question of Law in Diversion of Income by Overriding Title | Section 260A Income Tax Act
Facts of the
CaseThe appellant, Yum Restaurants Marketing Pvt. Ltd.,
filed an appeal under Section 260A of the Income Tax Act, 1961 challenging the
order dated 09 September 2019 passed by the Income Tax Appellate Trib...
Commissioner of Income Tax (Central/Delhi-I) vs Oswal Chemicals & Fertilizers Ltd. | Delhi High Court | Vivaad Se Vishwas Scheme | ITA 459/2006 & ITA 108/2008
Facts of the
Case
The Revenue had filed income tax appeals against the respondent
company.
During pendency, the assessee opted for settlement under the Vivad
Se Vishwas (VSV) Scheme.
The design...
PR. Commissioner of Income Tax (Central)-3 vs M/s Jaypee Financial Services Ltd | Delhi High Court | Section 260A, 153A, 132 | Addition without Incriminating Material Invalid
Facts of the
CaseThe present appeal was filed by the Revenue under Section
260A of the Income Tax Act, 1961 against the order dated 05.09.2019 passed
by the Income Tax Appellate Tribunal (ITAT) for Assessment Year 200...
Principal Commissioner of Income Tax vs Servants of People Society (2021:DHC:3690-DB) – Exemption under Section 11 & Interpretation of Section 2(15) of Income Tax Act
Facts of the
CaseThe appellant (Principal Commissioner of Income
Tax) challenged the order of the Income Tax Appellate Tribunal (ITAT), which
had upheld the decision granting exemption under Section 11 to the re...
Riso India Private Limited vs Principal Commissioner of Income Tax-7, Delhi (Delhi High Court, 2021) – Revision under Section 264 Cannot Be Rejected Without Reasoned Order
Facts of the
CaseThe petitioner, Riso India Private Limited, a
wholly owned subsidiary of a Japanese company, remitted dividends to its parent
company. While doing so, it deducted tax at 20.35% under Section 115-O of ...
Ankit Kapoor vs Income Tax Officer Ward 63(4) & Anr. | Delhi High Court | W.P.(C) 6370/2021 | Principles of Natural Justice & Right to Fair Hearing under Income Tax Proceedings
Facts of the
CaseThe present writ petition was filed challenging the
order dated 27th February 2020 passed by the Income Tax Appellate Tribunal
(ITAT) in Miscellaneous Application No. 183/2019. The petitioner also sou...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B, 260A Income Tax Act | Software Payments Not Royalty
Facts of the
CaseThe Revenue filed multiple connected appeals
against various entities of Alcatel Lucent. The dispute arose from the
Tribunal’s findings that payments received from Indian customers for supply of
so...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B | Software Royalty & Withholding Tax Liability
Facts of the
CaseThe present appeals were filed by the Revenue under
Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax
Appellate Tribunal. The core issue pertained to the taxability of inco...
Virgin Atlantic Airways Ltd. vs. Pr. Commissioner of Income Tax, International Taxation-2 & Ors. (Delhi High Court, 2021) – Section 197 TDS Certificate & Rule 28AA Compliance
Facts of the
Case
The petitioner, a UK-based airline company, is a tax resident of
the United Kingdom and operates international air traffic.
It claimed that its income is not taxable in India under Article 8...