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Commissioner of Income Tax (International Taxation)-3 vs Sheraton International LLC – Taxability of Centralized Services as FTS/FIS under Indo-US DTAA (Delhi High Court ITA 265/2023)
Facts of the
CaseThe present appeal pertains to Assessment Year
2012–13, wherein the Revenue challenged the order dated 17.10.2019 passed
by the Income Tax Appellate Tribunal. The core issue revolved around payments...
PC Commissioner of Income Tax–20 vs M/s Fish Poultry and Egg Marketing Committee (Delhi High Court) – Section 10(26AAB) Deduction on APMC Income Including Fish, Poultry & Eggs
Facts of the
CaseThe present appeal was filed by the Revenue against
the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal
concerning Assessment Year 2012–13.The respondent/assessee, being an ...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr. – Delhi High Court Directs Expeditious Disposal of Appeal under Sections 11, 12 & 13(1)(b) of Income Tax Act
Facts of the Case
The
petitioner challenged an assessment order dated 21.12.2019 for AY
2012–13.
The
assessment order was based on a reassessment order dated 31.12.2016
concerning another e...
AC Infrastructures Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 148A Quashed for Non-Supply of Material | Accommodation Entry Allegation
Facts of the CaseThe petitioner filed a writ petition challenging the notice
issued under Section 148A(b) dated 27.05.2022 and the order passed under
Section 148A(d) dated 22.07.2022 for Assessment Year 2013–14. The ...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...
PR. Commissioner of Income Tax-7 vs R.K Jain Infra Projects Pvt. Ltd. (Delhi High Court) – Section 263 Revision Not Valid Where AO Conducted Adequate Inquiry on Job Work Expenses
Facts of the CaseThe assessee filed its return declaring income of Rs. 7.19
crores. The case was selected for limited scrutiny under CASS, and
notices under Sections 143(2) and 142(1) were issued. The assessee furnishe...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...
PR. Commissioner of Income Tax-7 vs R.K. Jain Infra Projects Pvt. Ltd. (Delhi High Court) – Section 263 Revision Not Sustainable Without Error in Assessment Order
Facts of the CaseThe respondent/assessee filed its return declaring income of
₹7,19,24,790. The case was selected for limited scrutiny under CASS, and
notices under Sections 143(2) and 142(1) of the Income Tax Act,
...
PR. Commissioner of Income Tax (Central)-2 vs Green Mark Infra Ltd. | Delhi High Court | Section 254(2) of Income Tax Act | Recall of Ex Parte Order Valid on Grounds of Natural Justice
Facts of the CaseThe present appeals were filed by the Revenue against the
order dated 01.04.2022 passed by the Income Tax Appellate Tribunal (ITAT)
concerning Miscellaneous Applications arising out of earlier ap...
THE NORTHERN INDIA ZONAL ASSEMBLY OF THE MAR THOMA CHURCH vs. INCOME TAX OFFICER (EXEMPTIONS) & ANR.
Facts of the CaseThe petitioner, a charitable entity, challenged an
assessment order dated 28.03.2022 for AY 2014–15. The assessment order was
based on a reassessment order dated 31.12.2016 passed in the case of anot...