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Commissioner of Income Tax (International Taxation)-2 vs. Sh. Hotchand Techchand Punjabi (Delhi High Court) – Section 250(4), Rule 46A, Sections 147, 148, 69B of Income Tax Act – Admission of Additional Evidence & Scope of CIT(A) Powers
Facts of the
CaseThe present matter pertains to Assessment Year
2012–13, wherein the Assessing Officer (AO) initiated reassessment
proceedings under Sections 147 and 148 of the Income Tax Act, 1961 based
on informa...
Commissioner of Income Tax (Exemptions), Delhi vs Indian Evangelical Team – No Substantial Question of Law – Appeal Dismissed (Delhi High Court, AY 2013–14, ITA 699/2023)
Facts of the
CaseThe present appeal was filed by the Commissioner
of Income Tax (Exemptions), Delhi (Appellant/Revenue) against the order
dated 24.03.2021 passed by the Income Tax Appellate Tribunal (ITAT) for the Ass...
Principal Commissioner of Income Tax-7, Delhi vs M/s Timex Group India Ltd. | Delhi High Court | AY 2009-10 | AMP Expenses & International Transactions
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 27.03.2023 passed by the Income Tax Appellate
Tribunal. The dispute pertains to the Assessment Year 2009–10.The Revenue raised...
PR. Commissioner of Income Tax-1 vs M/s Ansal Properties and Infrastructure Ltd (Delhi High Court) – Deduction under Section 35D on QIB Share Issue | AY 2011-12
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal dated 16.07.2021 for
Assessment Year 2011-12.The Respondent/Assessee, M/s Ansal Properties and
I...
Commissioner of Income Tax (International Taxation)–3 vs Travelport L.P., USA (Delhi High Court, ITA 708/2023 & ITA 709/2023) – Section 153 vs Section 144C | Limitation & PE Attribution
Facts of the CaseThe
present appeals were filed by the Revenue challenging the order dated
09.11.2020 passed by the Income Tax Appellate Tribunal. The Tribunal had
dismissed the Revenue’s appeals primarily on the gr...
Principal Commissioner of Income Tax–7 vs ST Microelectronics Pvt. Ltd. (Delhi High Court) – Software License & Training Expenses Held Revenue in Nature u/s 37 of Income Tax Act
Facts of the
CaseThe appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 28.09.2020 concerning
Assessment Year 2008–09. The dispute primarily revolved around:
Tr...
Commissioner of Income Tax (International Taxation)-3 vs Travelport L.P. USA – Delhi High Court | Section 153 & 144C Income Tax Act | Limitation vs Draft Assessment Order
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
09.11.2020. The Tribunal had dismissed the Revenue’s appeal concerning
...
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...