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Commissioner of Income Tax (Exemptions), Delhi vs. Servants of People Society (2022) – Exemption under Section 11 allowed despite income-generating activities; Proviso to Section 2(15) not attracted
Facts of the CaseThe present appeals were filed by the Commissioner of Income
Tax (Exemptions), Delhi challenging the order of the Income Tax Appellate
Tribunal (ITAT), which had dismissed the Revenue’s appeals for A...
PR. Commissioner of Income Tax (Central)-2 vs S.S. Con Build Pvt. Ltd. | Section 153A & 68 Income Tax Act | No Addition Without Incriminating Material – Delhi High Court
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 8 April 2021 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2007–08. The Assessing Officer had made an...
Rahul Biala vs Income Tax Officer Ward 61(1) Delhi & Anr. – Reassessment Order Set Aside Due to Violation of Natural Justice (Sections 147 & 144B, Income Tax Act, 1961)
Facts
of the CaseThe
present writ petition was filed challenging the reassessment order dated 31st
March 2022 passed under Sections 147 read with Section 144B of the Income Tax
Act, 1961 for the Assessment Year 2016â...
Devshi Earthmovers Private Limited vs Assistant Commissioner of Income Tax Central Circle-8, Delhi & Anr. – Challenge to Reassessment Notice under Sections 147 & 148 of Income Tax Act (Delhi High Court)
Facts of the CaseThe petitioner, Devshi Earthmovers Private Limited,
filed the present writ petition challenging:
Notice
dated 28 March 2021 issued under Section 148 of the Income Tax Act
Order
dated 04...
Jindal Exports and Imports Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle 13-1 & Ors. (2022:DHC:1698-DB) | Reassessment Invalid Due to Violation of Natural Justice & Notice to Non-Existing Entity
Facts of the
CaseThe petitioner company challenged reassessment
notices dated 27th and 28th March 2021 issued under Section 148 for AY 2014-15
and 2015-16, along with assessment orders dated 30th March 2022 passed und...
Seven Seas Hospitality Private Limited vs Principal Commissioner of Income Tax Central, Delhi-3 & Ors. (2022:DHC:1695-DB)
Facts of the
CaseThe Petitioner, Seven Seas Hospitality Private
Limited, filed a writ petition challenging orders dated 31 March 2022 and 13
December 2021 passed by the tax authorities, alleging that its submissions w...
Google Asia Pacific Pte Ltd vs Commissioner of Income Tax & Anr (2022:DHC:440-DB) – Delhi High Court on Section 195 TDS, Equalisation Levy & DTAA Withholding Tax
Facts of the Case
The
petitioner, Google Asia Pacific Pte Ltd, entered into a Google Cloud
Services Reseller Agreement with Google Cloud India Pvt. Ltd.
The
Income Tax Department issued a certifica...
Goel Road Carriers Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle-10(2), Delhi & Anr. (Delhi High Court, 2022) – Refund of Excess Tax Recovery Beyond 20% Disputed Demand
Facts of the
CaseThe petitioner, Goel Road Carriers Private
Limited, filed a writ petition seeking refund of ₹57,65,410/- which had
been recovered by the Income Tax Department in excess of 20% of the disputed
tax d...
Qualcomm Technologies, Inc. vs Deputy Commissioner of Income Tax (International Tax Circle) & Ors. | Delhi High Court | Refund with Interest | AY 2014-15
Facts of the Case
The
Petitioner, Qualcomm Technologies, Inc., filed its return of income for AY
2014–15.
The
grievance of the Petitioner was that despite completion of proceedings,
the Res...
Jindal Dyechem Industries Pvt. Ltd. (Successor to Lumax Caplease Pvt. Ltd.) vs Deputy Commissioner of Income Tax, Circle 13(1) & Ors. – Reassessment Invalid Due to Violation of Natural Justice & Notice to Non-Existing Entity
Facts of the
Case
The petitioner company is the successor entity of Lumax Caplease
Pvt. Ltd., which had merged with it effective from 01 April 2013 pursuant
to a High Court order.
A reassessment notice ...