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Commissioner of Income Tax (Exemptions), Delhi vs Indian Evangelical Team (Delhi High Court) – No Substantial Question of Law – Appeal Dismissed for AY 2014-15
Facts of the Case
The Revenue (Commissioner of Income Tax – Exemptions) filed an
appeal against the Tribunal’s order.
There was a delay of 457 days in re-filing the appeal, which
was condoned b...
Commissioner of Income Tax (Exemptions), Delhi vs Canara Bank Relief and Welfare Society – Section 11(2) | Filing of Form 10 During Reassessment Proceedings | Delhi High Court
Facts of the
CaseThe case pertains to Assessment Year 2008–09, where
the respondent-assessee, a charitable society registered under Section 12A of
the Income-tax Act, 1961, filed its return declaring nil income.In t...
Principal Commissioner of Income Tax (Central-1) vs Oxygen Business Park Pvt. Ltd. (Delhi High Court) – Section 153A | No Addition Without Incriminating Material
Facts of the
CaseThe respondent/assessee, Oxygen Business Park Pvt.
Ltd., was engaged in development of a Special Economic Zone (SEZ) in Noida. It
filed its return for AY 2011–12, which was processed under Section 1...
Commissioner of Income Tax (International Taxation)-3 vs Travelport Global Distribution System B.V. – No Substantial Question of Law on Attribution of Profits to Indian Operations (Delhi High Court)
Facts of the
CaseThe Revenue filed multiple appeals challenging a common
order of the Income Tax Appellate Tribunal dated 13.10.2021 concerning
various assessment years.The dispute centered around profit attribution
...
Indian Renewable Energy Development Agency Ltd. vs Pr. Commissioner of Income Tax (Delhi High Court, 2023) – Limitation under Section 153 IT Act on Set-Aside Assessments
Facts of the
CaseThe petitioner, Indian Renewable Energy
Development Agency Ltd., filed income tax returns for Assessment Years (AY)
1998–99 to 2009–10 under Section 139 of the Income Tax Act, 1961. These were
sc...
Commissioner of Income Tax (International Taxation)-3 vs Travelport Global Distribution System B.V. – No Substantial Question of Law on Profit Attribution (Delhi High Court)
Facts of the
CaseThe present matter pertains to multiple appeals
filed by the Revenue before the Delhi High Court challenging a common order
dated 13.10.2021 passed by the Income Tax Appellate Tribunal (ITAT) concerni...
Commissioner of Income Tax (International Taxation)-3 vs UT Starcom Inc. (Delhi High Court) – Deduction of Liquidated Damages under Income Tax Act (AY 2008–09)
Facts of the
CaseThe present appeal pertains to Assessment Year
2008–09, wherein the Revenue challenged the order of the Income Tax
Appellate Tribunal dated 28.07.2021.The respondent/assessee had initially created a...
PR. Commissioner of Income Tax-7 vs Trojan Developers Pvt. Ltd. (Delhi High Court) – Section 263 Revision Invalid Where AO Conducted Proper Inquiry on Share Premium u/s 56(2)(viib)
Facts of the
CaseThe present appeal pertains to Assessment Year
2014–15, wherein the assessee, Trojan Developers Pvt. Ltd., filed its return
declaring income of ₹11,43,240. The case was selected for limited scruti...