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PR. Commissioner of Income Tax-6 vs Nazar Trading Pvt. Ltd. (2018) – Remand of Assessment Without Framing Substantial Question of Law | Delhi High Court
Facts of the CaseThe Revenue filed several appeals before the Delhi High
Court against the orders of the Tribunal in relation to the respondent
assessee. During the hearing, counsel for the assessee submitted that the
...
Principal Commissioner of Income Tax-3, New Delhi vs HFCL Infotel Ltd. | Section 35ABB, Interest Disallowance & Club Membership Expenses – Delhi High Court (2018)
Facts of the CaseThe present appeals were filed by the Revenue against the
assessee, HFCL Infotel Ltd., pertaining to Assessment Years 2008-09 and
2009-10. The appeals arose from orders passed by the Income Tax Appella...
Principal Commissioner of Income Tax–3, New Delhi vs HFCL Infotel Ltd. (Delhi High Court) – Section 35ABB, Interest Disallowance & Club Membership Expenses
Facts of the CaseThe present appeals (ITA No. 218/2018 and ITA No. 484/2018)
were filed by the Revenue before the Delhi High Court in the case concerning
HFCL Infotel Ltd. for the Assessment Years 2008–09 and 2009–...
Pr. Commissioner of Income Tax-7 vs Oracle India Pvt. Ltd. (Delhi High Court, 2018) – Withdrawal of Writ Petition by Revenue Income Tax Act, 1961
Facts of the CaseThe petitioner, i.e., the Principal Commissioner of Income
Tax-7, filed writ petitions before the Delhi High Court against Oracle India
Pvt. Ltd. During the course of proceedings, the counsel for the R...
PR. Commissioner of Income Tax-7 vs Oracle India Pvt. Ltd. | Delhi High Court | W.P.(C) 121/2018 & 1058/2018 | Withdrawal of Writ Petition by Revenue
Facts of the Case
The
Revenue filed writ petitions before the Delhi High Court against Oracle
India Pvt. Ltd.
During
the hearing, counsel for the petitioner (Revenue) informed the Court that
...
Seema Jain vs Assistant Commissioner of Income Tax, Circle-59(1), New Delhi (Delhi High Court) – Addition under Section 68 upheld for Bogus Loan Transactions
Facts of the CaseThe appellant, an individual assessee, declared income from
salary, house property, and other sources. During the relevant assessment year,
she recorded a loan of ₹1 crore taken from M/s Pediment Tie...
Commissioner of Income Tax vs Steag Energy Services GmbH (2018) – Delhi High Court | Settlement Commission Interference, Royalty on Software, TDS & Transfer Pricing Adjustments
Facts of the CaseThe present writ petition was filed by the Revenue
challenging the order of the Income Tax Settlement Commission dated 26.10.2017
for Assessment Years 2009–10 to 2014–15. The respondent, Steag Ener...
PR. Commissioner of Income Tax vs Brahm Dev Gupta (2018) – Delhi High Court | Appeal Allowed | Reference to ITA 907/2017
Facts of the CaseThe present appeal was filed by the Principal Commissioner
of Income Tax before the Delhi High Court against the respondent, Brahm Dev
Gupta. The matter arose from proceedings under the Income Tax Act,...
PR. Commissioner of Income Tax-II vs Shri Braham Dev Gupta (2018) – Scope of Section 263 Revision for Lack of Inquiry by AO | Delhi High Court
Facts of the CaseThe assessee, Shri Braham Dev Gupta, was subjected to a
survey under Section 133A wherein he surrendered additional income of
approximately ₹18.25 crores due to excess stock. The returns for AY 2011-...
Shiv Sai Infrastructure Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment Notices Quashed for Lack of Specific “Reasons to Believe” under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner challenged reassessment notices issued for
Assessment Years 2008-09 and 2009-10. The notices were based on information
received from the Investigation Wing alleging that the assessee had...