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Oracle India Pvt. Ltd. vs Commissioner of Income Tax-V, Delhi & Anr. | Special Audit under Section 142(2A) of the Income Tax Act – Delhi High Court
Facts of the CaseOracle India Pvt. Ltd. was subjected to directions for special
audit by the Income Tax Authorities under Section 142(2A) for multiple
assessment years.The petitioner challenged the legality and procedu...
Oracle India Pvt. Ltd. vs Commissioner of Income Tax-V Delhi & Anr. | Delhi High Court on Special Audit under Section 142(2A) of the Income Tax Act, 1961
Facts of the CaseOracle India Pvt. Ltd. was subjected to Special Audit
proceedings by the Income Tax Department for several Assessment Years. The
dispute arose regarding the terms of reference for such audit and the pr...
Delhi High Court | Withdrawal of Cross Appeals Pursuant to Mutual Agreement Procedure (MAP) Resolution under Section 90 of the Income-tax Act, 1961 read with Article 27 of the India–USA DTAA
Facts of the CaseConvergys Customer Management Group Inc., the
appellant/assessee, had filed multiple appeals before the Delhi High Court
relating to international taxation disputes for several assessment years.
Durin...
Convergys Customer Management Group Inc. vs Director of Income Tax – I (International Taxation) & Commissioner of Income Tax – I (International Taxation), New Delhi (Section 90, Income Tax Act, 1961)
Facts of the CaseThe appellant, Convergys Customer Management Group Inc.,
had preferred multiple income tax appeals before the Delhi High Court
concerning various assessment years involving international taxation dispu...
Convergys Customer Management Group Inc. Vs Director of Income Tax (International Taxation) | Delhi High Court | Withdrawal of Tax Appeals Pursuant to Mutual Agreement Procedure (MAP) under Section 90 of the Income Tax Act read with Article 27 of India-USA DTAA
Facts of the CaseConvergys Customer Management Group Inc., the
appellant/assessee, had multiple pending appeals before the Delhi High Court
concerning income tax disputes involving international taxation for various
a...
Convergys Customer Management Group Inc. vs Director of Income Tax (International Taxation) & Commissioner of Income Tax (Delhi High Court) – Withdrawal of Appeals Pursuant to MAP Resolution under Section 90 of the Income Tax Act read with Article 27 of India-USA DTAA
Facts of the CaseThe assessee, Convergys Customer Management Group Inc.,
had filed multiple income tax appeals before the Delhi High Court against
orders concerning international taxation issues for various assessment ...
Jaya Aggarwal vs Income Tax Officer (Delhi High Court) – Section 68 Income Tax Act | Addition on Cash Re-Deposit After Withdrawal for Property Purchase Deleted
Facts of the CaseThe assessee, Mrs. Jaya Aggarwal, filed her return for
Assessment Year 1998–99 declaring a loss. During scrutiny assessment, the
Assessing Officer observed a cash deposit of ₹1,60,000 in the assess...
Krishan Kumar Sethi (Proprietor of M/s Sethi Auto Centre) vs Commissioner of Income Tax-XX & Anr. | Delhi High Court | Section 68 Income Tax Act | Unexplained Cash Deposits and Bogus Property Advance Transactions
Facts of the CaseThe assessee was engaged in the business of sale, purchase and
financing of three-wheelers and scooters on commission basis and also earned
rental income from house property. For Assessment Year 2005-0...
Shri Rakesh Kumar Gupta vs Commissioner of Income Tax-XIII & Anr. | Delhi High Court on Short-Term Capital Gain vs Business Income Classification under Income Tax Act
Facts of the CaseThe assessee declared income from various sources for
Assessment Year 2010-11, including substantial income from sale and purchase of
shares, claiming the same under the head capital gains. During scru...
Vedanta Limited (Successor to Cairn India Ltd.) Vs Principal Commissioner of Income Tax-9, New Delhi | Delhi High Court | Section 14A, Section 32(1)(iia), Section 92C Income Tax Act | Mandatory Additional Depreciation & Transfer Pricing Adjustment
Facts of the CaseThe assessee, Vedanta Limited (successor to Cairn India
Limited), filed its revised return claiming normal depreciation of ₹503.24
crore and additional depreciation of ₹538.66 crore under Section 3...