Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
M/s LG Electronics India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2022) – Rectification under Section 154 & Wrong Tax Rate Application under Section 143(1)
Facts of the CaseThe Petitioner, M/s LG Electronics India Private Limited,
filed a writ petition challenging the intimation dated 31st March 2021 issued
under Section 143(1) of the Income Tax Act, 1961. Alternatively, ...
Jai Singh Goel vs Chief Commissioner of Income Tax (Central) & Anr. (2022) – Delhi High Court | Compounding of Offences under Sections 276CC & 278E Income Tax Act
Facts
of the Case The petitioner
filed a writ petition challenging:
Order
dated 21.08.2018 rejecting his application for compounding of offences
under Sections 276CC ...
Star Realcon Pvt. Ltd. vs Pr. Commissioner of Income Tax & Anr. (Delhi High Court, 2022) – Disallowance under Section 40A(3) on Cash Payment for Land Purchase & Scope of Rule 6DD Exception
Facts of the CaseThe appellant, Star Realcon Pvt. Ltd., filed its
return of income for AY 2013–14 declaring NIL income. The case was selected for
scrutiny, and assessment was completed under Section 143(3) of the Inc...
Principal Commissioner of Income Tax (Central)-3 vs M/s GTM Builder and Promoters Pvt. Ltd. (Delhi High Court) – Bogus Purchases, Natural Justice & AS-7 Accounting Method
Facts of the CaseA search and seizure operation under Section 132 of the Income
Tax Act, 1961 was conducted against the assessee company and related entities.
Subsequently, the case was selected for scrutiny and ...
Commissioner of Income Tax (Exemptions), Delhi vs M/s Shugan Chandra Kothari Trust (2022) – Section 263 & 260A Income Tax Act | Delhi High Court
Facts of the CaseThe present appeal was filed by the Commissioner of Income
Tax (Exemptions), Delhi challenging the order of the Income Tax Appellate
Tribunal (ITAT), which had set aside the revisionary order passed un...
Principal Commissioner of Income Tax (Central)-3 vs Ishwar Chand Mittal (Delhi High Court) – Reassessment u/s 148 Invalid When No New Material & LTCG Already Disclosed u/s 153A
Facts of the CaseThe respondent/assessee filed the original return of income on
27th July 2011 for Assessment Year 2011-12. A search operation was conducted on
22nd March 2012, and assessment was completed under ...
Kurz India Private Limited vs Principal Commissioner of Income Tax-5, New Delhi & Ors. (2022:DHC:817-DB) Reopening of Assessment under Section 148 Invalid in Absence of Fresh Material and Due to Non-Application of Mind
Facts of the CaseThe petitioner, Kurz India Private Limited, filed a
writ petition challenging the notice dated 28 March 2021 issued under Section
148 of the Income Tax Act, 1961 for Assessment Year 2015–16.The reope...
Commissioner of Income Tax (Exemptions) Delhi vs India Trade Promotion Organisation (2022) – Interpretation of “Charitable Purpose” under Section 2(15) read with Section 10(23C)(iv) of the Income Tax Act
Facts of the CaseThe present appeal was filed by the Commissioner of Income Tax
(Exemptions), Delhi challenging the order dated 13.09.2019 passed by the Income
Tax Appellate Tribunal (ITAT) for Assessment Year 2009–1...
Ericsson India Private Limited vs Assistant Commissioner of Income Tax, New Delhi & Anr. (Delhi High Court, 2022) – Refund Withholding under Section 241A Held Unsustainable
Facts of the CaseThe petitioner, Ericsson India Private Limited, challenged
an order dated 28.04.2020 passed by the Revenue under Section 241A of the
Income Tax Act, 1961, whereby a refund of ₹349.41 crores for Asses...
Commissioner of Income Tax (International Taxation)-2 vs. Gracemac Corporation (Delhi High Court, 2022) – Software Licensing Not Taxable as Royalty under Section 9(1)(vi)
Facts of the CaseThe Revenue filed appeals under Section 260A challenging the
order of the Income Tax Appellate Tribunal (ITAT) for Assessment Years 2005-06
and 2007-08. The dispute concerned whether payments received ...