Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Commissioner of Income Tax-IV vs M/s Dixon Technologies (India) Pvt. Ltd. – Delhi High Court on Section 80-IC Deduction for Manufacturing Activity and Eligibility of Units Situated in Notified Areas under the Income Tax Act, 1961
Facts of the
Case
The Revenue filed appeals pertaining to Assessment Years 2004-05
and 2006-07 challenging the grant of deduction under Section 80-IC of the
Income Tax Act.
The assessee was engaged in ma...
Pr. Commissioner of Income Tax (TDS)-I vs M/s Catholic Relief Services (Delhi High Court) – Scope of Interest Liability under Section 201(1A) of the Income Tax Act on Delayed TDS Deposit and Shortfall in Tax Deduction
Facts of the Case
The assessee was
responsible for deducting tax at source on payments made, including salary
components involving expatriate employees.
During assessment
proceedings, certain short...
Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. (Delhi High Court) – Reassessment Invalid Without Mandatory Notice Under Section 143(2) After Section 148 Proceedings
Facts of the CaseThe
assessee filed its return of income for Assessment Year 2008–09, which was
initially accepted under Section 143(1). Thereafter, the Assessing Officer
initiated reassessment proceedings under Sec...
Pr. Commissioner of Income Tax-6 vs Nazar Trading Pvt. Ltd. | Delhi High Court | Withdrawal of Income Tax Appeals with Liberty to Refile | Maintainability & Delay Clarification
Facts of the CaseThe
Revenue, through the Principal Commissioner of Income Tax-6, instituted
multiple income tax appeals before the Delhi High Court against Nazar Trading
Pvt. Ltd. However, during the course of hearin...
Commissioner of Income Tax–VI vs Hutchinson Essar Telecom Pvt. Ltd. | Delhi High Court | Deductibility of Telecom Licence Fee – Revenue Expenditure vs Capital Expenditure under Section 35ABB of the Income Tax Act, 1961
Facts of the
Case
The respondent company was engaged in the business of providing
telecommunication services and related value-added services.
Initially, telecom licences had been granted pursuant to agreement...
Commissioner of Income Tax v. Bharti Cellular Ltd. & Connected Matters – Delhi High Court on Tax Treatment of Telecom Licence Fees under Section 35ABB of the Income Tax Act, 1961 (Capital vs Revenue Expenditure)
Facts of the
CaseTelecom companies including Bharti Cellular Ltd.,
Bharti Hexacom Ltd., Bharti Airtel Ltd., Bharti Telenet Ltd., and Hutchison
Essar Telecom Pvt. Ltd. obtained licences to establish, maintain and opera...
Pr. Commissioner of Income Tax-1 vs Aggarwal Plasto Chem (P) Ltd. | Delhi High Court | Withdrawal of Income Tax Appeals with Liberty to Refile | Maintainability & Delay Clarification
Facts of the CaseThe Revenue
had instituted three income tax appeals against Aggarwal Plasto Chem (P) Ltd.
before the Delhi High Court. At the hearing stage, it was brought to the
Court’s notice by the Revenue’s c...
Commissioner of Income Tax v. Bharti Hexacom Ltd. & Connected Matters | Delhi High Court on Telecom Licence Fee – Capital vs Revenue Expenditure under Section 35ABB of the Income Tax Act
Facts of the
Case
The respondent companies were engaged in telecommunication and
value-added services businesses.
Initially, licences were granted under agreements executed in 1994.
Under the 1994 telecom re...
M/s MDLR Resorts Pvt. Ltd. vs Commissioner of Income Tax & Others – Delhi High Court on Validity of Section 153A Proceedings, Search Warrants and Panchnama Defects | 2013:DHC:6583-DB
Facts of the
CaseSearch and seizure proceedings under Section 132 of
the Income Tax Act, 1961 were conducted on 31 January 2008 against the MDLR
Group. Notices under Section 153A were subsequently issued requiring fil...
Pr. Commissioner of Income Tax-1 vs Aggarwal Plasto Chem (P) Ltd. | Delhi High Court | Withdrawal of Income Tax Appeals with Liberty to Refile | Maintainability & Delay Clarification
Facts of the CaseThe Revenue
had instituted three income tax appeals against Aggarwal Plasto Chem (P) Ltd.
before the Delhi High Court. At the hearing stage, it was brought to the
Court’s notice by the Revenue’s c...