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Commissioner of Income Tax vs Denso India Ltd. (Delhi High Court) – Scope of Rectification under Section 154 vis-à-vis Penalty under Section 271C for Failure to Deduct TDS on Expatriate Salary
Facts of the CaseThe assessee, Denso India Limited, engaged in manufacturing
operations in India, had expatriate technicians deputed by its Japanese parent
company for work at its Greater Noida manufacturing unit. Thes...
Pr. Commissioner of Income Tax–3 vs Delhi State Industrial Infrastructure Development Corporation Ltd. | Taxability of Maintenance Charges and Ground Rent under Section 260A of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe assessee, Delhi State Industrial Infrastructure
Development Corporation Ltd. (DSIIDC), was entrusted with development projects
by the Government of Delhi, including industrial relocation schemes an...
Commissioner of Income Tax (LTU) vs M/s ESPN Software India Ltd. – Delhi High Court Dismisses Revenue’s Income Tax Appeals
Facts of the Case
The
Revenue (Commissioner of Income Tax – LTU) challenged the findings/orders
passed in favor of M/s ESPN Software India Ltd.
Multiple
connected appeals were clubbed toget...
Employees’ Provident Fund Organisation (South), New Delhi vs Assistant Commissioner of Income Tax, Circle-76(1), New Delhi & Ors. | Delhi High Court | Maintainability of Writ Petition Against Income Tax Proceedings After ITAT Order | AYs 2008-09 to 2013-14
Facts of the
CaseThe Employees’ Provident Fund Organisation (South),
New Delhi filed multiple writ petitions before the Delhi High Court against
actions initiated by the Income Tax Department. However, in the petiti...
Commissioner of Income Tax Vs New Delhi Television Limited (Delhi High Court) – Deduction under Section 80HHE on Export of Television News Software as Customized Electronic Data
Facts of the CaseNew Delhi Television Limited (NDTV), engaged in the business
of producing television news software and programming, entered into an
agreement for production of a 24-hour Indian news channel. Under the
...
Principal Commissioner of Income Tax vs. Sarwar Agency Pvt. Ltd. Scope and Limitation of Reassessment under Section 153C of the Income Tax Act, 1961 – Determination of Relevant Block Period for ‘Other Person’ in Search Cases
Facts of the CaseA search and seizure operation under Section 132 of the
Income Tax Act, 1961 was conducted in the Tinna Group of cases on 11
November 2010. During the course of the search, certain documents
pertainin...
Employees’ Provident Fund Organisation (South), New Delhi vs Assistant Commissioner of Income Tax, Circle-76(1), New Delhi & Ors. | Delhi High Court on Maintainability of Writ Petition Against Adverse ITAT Order under the Income Tax Act
Facts of the
CaseThe Petitioner, Employees’ Provident Fund
Organisation (South), New Delhi, filed writ petitions before the Delhi High
Court challenging the income tax proceedings concerning the assessment years
un...
Pr. Commissioner of Income Tax-6 vs MakeMy Trip India Pvt. Ltd. | Delhi High Court on Transfer Pricing Methodology under Section 92C, Rule 10B & Section 260A of the Income Tax Act
Facts of the CaseThe assessee, MakeMy Trip India Pvt. Ltd., was
engaged in the travel and tourism business and provided online travel
solutions, including airline ticket bookings, hotel reservations, car rentals,
and ...
Yum! Restaurants Asia Pte. Ltd. vs Deputy Director of Income Tax & Ors. | Reassessment under Section 148 Quashed for Want of Valid Approval under Section 151(2) of the Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment notice dated 28
March 2012 issued under Section 148 seeking to reopen its assessment for AY
2005–06. The petitioner also challenged the order dated 25 Janua...
Jagdish Prasad Gupta vs Commissioner of Income Tax – Allowability of Enhanced Licence Fee as Accrued Liability under Section 37(1) & Reassessment under Sections 147/148 (Delhi High Court)
Facts of the Case
The
assessee, Jagdish Prasad Gupta, operated a petroleum storage depot
on railway land under licence.
Licence
fee was repeatedly enhanced by the Railways from nominal rates ...