Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Principal Commissioner of Income Tax-1 vs Anand Divine Developers Pvt. Ltd. (Delhi High Court) – Disallowance of Management Fees & Onus of Proof under Income Tax Act
Facts of the
CaseThe respondent/assessee, Anand Divine Developers
Pvt. Ltd., filed its return of income declaring losses for AY 2013–14 and
AY 2014–15. During scrutiny proceedings initiated under Sections 143(2) a...
Principal Commissioner of Income Tax-1 vs Anand Divine Developers Pvt. Ltd. (Delhi High Court) – Disallowance of Management Fees & Onus of Proof under Income Tax Act
Facts of the
CaseThe respondent/assessee, Anand Divine Developers
Pvt. Ltd., filed its return of income declaring losses for AY 2013–14 and
AY 2014–15. During scrutiny proceedings initiated under Sections 143(2) a...
Principal Commissioner of Income Tax (International Tax)-1 vs GoDaddy.com LLC | Delhi High Court | Section 271(1)(c) Penalty on Alleged Royalty Income | AY 2013-14 & 2014-15
Facts of the
CaseThe dispute arose for Assessment Year 2014–15,
where the Revenue challenged the order of the Income Tax Appellate Tribunal
(ITAT), which upheld the deletion of penalty imposed under Section 271(1)(c...
PR. Commissioner of Income Tax–7 vs. Thapar Homes Ltd. (Delhi High Court) – Penalty Proceedings Time Limitation under Sections 271D, 269SS & 275(1)(c) of Income Tax Act
Facts of the
CaseThe Revenue filed an appeal challenging the order
of the Income Tax Appellate Tribunal (ITAT), which upheld the decision of the
Commissioner of Income Tax (Appeals) [CIT(A)].The case arose from allege...
Principal Commissioner of Income Tax (Central-1) vs Ashok Kumar Singh (Delhi High Court) – Protective Addition & Black Money Act Proceedings (AY 2014–15)
Facts of the
CaseThe present appeal pertains to Assessment Year
2014–15. The Revenue challenged the order of the Income Tax Appellate Tribunal
dated 19.04.2023.The Assessing Officer had made a protective
addition o...
Transcend India Private Limited vs Deputy Commissioner of Income Tax Delhi & Anr. | Delhi High Court | Section 244A Income Tax Act | Refund under Vivad Se Vishwas Scheme
Facts of the
Case
The petitioner, Transcend India Private Limited, filed a
writ petition seeking correction of a challan related to Assessment
Year 2003–04.
The issue arose because the challan payment...
Transcend India Private Limited vs Deputy Commissioner of Income Tax Delhi & Anr. | Delhi High Court | Section 244A Income Tax Act | Refund under Vivad Se Vishwas Scheme
Facts of the
Case
The petitioner, Transcend India Private Limited, filed a
writ petition seeking correction of a challan related to Assessment
Year 2003–04.
The issue arose because the challan payment...
The Principal Commissioner of Income Tax (Central-1) vs Ashok Kumar Singh – Delhi High Court | Protective Addition Deleted Due to Substantive Proceedings under Black Money Act, 2015
Facts of the
CaseThe present appeal was filed by the Revenue challenging
the order of the Income Tax Appellate Tribunal (ITAT), which upheld the
deletion of an addition of ₹2,43,11,824/- made by the Assessing Office...
Principal Commissioner of Income Tax (International Tax)-1 vs GoDaddy.com LLC – Penalty u/s 271(1)(c) Not Leviable on Debatable Issue of Royalty u/s 9(1)(vi)
Facts of the
Case
The present appeal was filed by the Revenue before the Delhi High
Court against the order of the Income Tax Appellate Tribunal dated
26.05.2023.
The dispute pertains to Assessment Year...
GE Capital Global Energy Investment BV vs Assistant Commissioner of Income Tax, Circle 1(3)(1), International Taxation & Anr. – Reassessment under Section 147/148 Set Aside Due to Absence of Accrued Income (Delhi High Court, 2023)
Facts of the
CaseThe petitioner, GE Capital Global Energy Investment
BV, challenged a reassessment notice dated 31.03.2021 issued under Section 148
for AY 2014–15. The Assessing Officer (AO) alleged that income amou...