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Director of Income Tax (Exemption) vs The Delhi Public School Society | Delhi High Court | Tax Exemption for Educational Institutions | Sections 10(23C), 11 & 12 of the Income-tax Act
Facts of the CaseThe dispute arose between the Director of Income Tax
(Exemption) and the Delhi Public School Society regarding income-tax exemption
claimed by the Society in its capacity as an educational institution....
Director of Income Tax (Exemption) vs. Delhi Public School Society | Delhi High Court | Section 10(23C)(vi), Section 11(4A), Section 2(15), Section 143(3), Section 148, Section 260A Income Tax Act
Facts of the CaseThe Delhi Public School Society (“DPS Society”), a society
registered under the Societies Registration Act, 1860, was engaged in
establishing and running educational institutions across India and a...
Vidit Jain vs Income Tax Officer (Delhi High Court) – Addition under Section 68 for Cash Deposits, Cash Withdrawals and Gift from In-Laws | Scope of Interference under Section 260A of Income Tax Act
Facts of the CaseThe assessee filed his return declaring total income of
₹6,92,424/- comprising salary income, rental income, interest income and
dividend income. During scrutiny assessment proceedings, the Assessing...
Oriflame India Pvt. Ltd. Vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Transfer Pricing Comparable Selection under Section 92A & Rule 10B of Income Tax Rules
Facts of the CaseThe assessee, Oriflame India Private Limited, is a wholly
owned subsidiary of Oriflame Investments Limited, Mauritius, engaged in the
business of distribution and sale of cosmetic products through a di...
Oriflame India Private Limited vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Transfer Pricing Adjustment and Income Tax Appeal under Section 260A of the Income-tax Act, 1961
Facts of the CaseOriflame India Private Limited preferred multiple connected
appeals against different tax authorities, namely the Assistant Commissioner of
Income Tax, Deputy Commissioner of Income Tax, and Additional...
Oriflame India Private Limited vs Assistant Commissioner of Income Tax & Connected Appeals | Delhi High Court | Transfer Pricing | RPM vs TNMM | Comparable Selection under Section 92C & Rule 10B of Income-tax Act
Facts of the CaseOriflame India Private Limited, engaged in the import and sale
of cosmetic and personal care products, filed returns for the relevant
assessment years and furnished transfer pricing documentation for i...
Oriflame India Private Limited vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Transfer Pricing Comparable Selection under Section 92A & Section 92C of the Income Tax Act, 1961
Facts of the CaseOriflame India Private Limited, a wholly owned subsidiary of
Oriflame Investments Limited, Mauritius, was engaged in direct selling and
distribution of cosmetic products in India through consultants.Fo...
PR. Commissioner of Income Tax–2 vs M/s ChrysCapital Investment Advisors Pvt. Ltd. & Connected Appeals (Delhi High Court, 2018) – Transfer Pricing Comparable Selection under Sections 92CA & 260A
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income
Tax Act, 1961 challenging the order of the Income Tax Appellate Tribunal
(ITAT) concerning determination of Arm’s Length Price (ALP) under S...
PR. Commissioner of Income Tax vs ChrysCapital Ltd. & Anr. | Delhi High Court | ITA 346/2018 & ITA 349/2018 | Dismissal of Revenue Appeals Referring Earlier Judgment
Facts of the CaseThe present matter involves two appeals filed by the Revenue,
namely:
ITA
346/2018: PR. Commissioner of Income Tax vs ChrysCapital Ltd.
ITA
349/2018: Pro Commissioner of Income Tax-2 vs...
Oriental Bank of Commerce vs Additional Commissioner of Income Tax (Delhi High Court, 2018) – Appeals Allowed with Reference to Connected Judgment (ITA 129/2018)
Facts of the CaseThe appellant, Oriental Bank of Commerce, along with its
Central Accounts Office, filed appeals before the Delhi High Court against
orders passed by the Additional Commissioner of Income Tax. The matte...