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Shiv Sai Infrastructure Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment u/s 147/148 Quashed Due to Vague Reasons to Believe
Facts of the CaseThe petitioner, Shiv Sai Infrastructure Pvt. Ltd.,
challenged reassessment notices issued for Assessment Years 2008–09 and
2009–10. The Assessing Officer reopened the assessment on the basis of
in...
M/s Sony India Pvt. Ltd. vs Commissioner of Income Tax-II & Ors. (Delhi High Court, 2018) – Transfer Pricing on AMP Expenses & Depreciation on Computer Peripherals u/s 32
Facts of the CaseThe present matter involves cross appeals filed by M/s Sony
India Pvt. Ltd. (assessee) and the Revenue before the Delhi High Court
concerning Assessment Years 2007–08 and 2008–09. The dispute arise...
M/s Sony India Pvt. Ltd. vs Commissioner of Income Tax & Ors. (Delhi High Court) – Advertisement Expenses, Transfer Pricing & Depreciation on UPS
Facts of the CaseThis case involves cross appeals filed by M/s Sony
India Pvt. Ltd. (assessee) and the Income Tax Department (Revenue)
concerning Assessment Years 2007–08 and 2008–09. The appeals arose from
the or...
M/s Sony India Pvt. Ltd. vs Commissioner of Income Tax & Ors. | Delhi High Court | ITA 508/2013, 509/2013, 148/2014 & 149/2014 | Section 32 & Transfer Pricing (AMP Expenses)
Facts of the CaseThe present matter involves cross appeals filed by M/s
Sony India Pvt. Ltd. (Assessee) and the Revenue (Commissioner of Income
Tax) before the Delhi High Court concerning Assessment Years 2007–08 and...
Alpasso Industries Pvt. Ltd. vs Income Tax Officer Ward-1(3) – Disallowance of Commission Expenditure u/s 37 & Scope of Section 260A (Delhi High Court)
Facts of the CaseThe present appeal was filed under Section 260A of the
Income Tax Act, 1961 by the assessee, Alpasso Industries Pvt. Ltd., against the
order of the Income Tax Appellate Tribunal concerning Assessment Y...
Commissioner of Income Tax vs. Sinochem India Co. Pvt. Ltd. (2018) – Depreciation on Intellectual Property Rights Allowed under Section 32
Facts of the CaseThe respondent-assessee, Sinochem India Co. Pvt. Ltd., had
acquired intellectual property rights (IPRs) from Monsanto India Limited,
including trademarks, business information, and related commer...
Commissioner of Income Tax (Exemption) vs Lahore Hospital Society & Pr. Commissioner of Income Tax (Central-3) vs Hazoorilal & Sons Jewellers Pvt. Ltd. | Delhi High Court | CBDT Circular No. 3/2018 | Low Tax Effect Appeals Dismissed
Facts of the CaseThe Revenue filed two separate appeals before the Delhi High
Court under the Income Tax Act. During the hearing, the learned counsel for the
Revenue submitted that the tax effect involved in both appea...
The Principal Commissioner of Income Tax vs Umbrella Projects Pvt. Ltd. & Connected Appeals (Evergreen International Ltd. & Jasisa Tyres Pvt. Ltd.) – Delhi High Court | Low Tax Effect | CBDT Circular No. 3/2018
Facts of the CaseThe appeals were filed by the Principal Commissioner of
Income Tax against three different assessees, namely Umbrella Projects Pvt.
Ltd., Evergreen International Ltd., and Jasisa Tyres Pvt. Ltd., befor...
PR. Commissioner of Income Tax vs Umbrella Projects Pvt. Ltd. & Connected Appeals (Evergreen International Ltd. & Jasisa Tyres Pvt. Ltd.) [Delhi High Court | ITA 774/2018, 776/2018 & 777/2018] – Tax Effect Below ₹50 Lakhs, Appeal Dismissed Without Adjudication of Question of Law
Facts of the CaseThe present matter consists of three connected income tax
appeals filed by the Principal Commissioner of Income Tax against different
assessees, namely:
Umbrella
Projects Pvt. Ltd.
Eve...
Principal Commissioner of Income Tax vs Umbrella Projects Pvt. Ltd. & Connected Appeals (Evergreen International Ltd. / Jasisa Tyres Pvt. Ltd.) – Delhi High Court | Low Tax Effect Appeals Dismissed u/s CBDT Circular No. 3/2018
Facts of the CaseThe present matter comprises three connected appeals filed
by the Revenue (Principal Commissioner of Income Tax) against different
assessees, namely Umbrella Projects Pvt. Ltd., Evergreen Interna...