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Shah-E-Naaz Judge vs Additional Director of Income Tax (Investigation) – Invalid Search & Seizure under Section 132 and Quashing of 153A Proceedings
Facts of the
CaseThe petitioners, Shah-E-Naaz Judge, Sandeep Kohli,
and Sahyr Kohli, challenged the legality of search warrants issued under
Section 132 and consequential notices under Section 153A of the Income Tax A...
PR. COMMISSIONER OF INCOME TAX-09 vs M/S VODAFONE MOBILE SERVICES LTD (2018) – Deduction under Section 80IA on Telecom Infrastructure Sharing & Ancillary Income
Facts of the
Case
The assessee, M/s Vodafone Mobile Services Ltd., was engaged in
providing telecommunication services.
It claimed deduction under Section 80IA(2A) for Assessment Year
2008–09.
The ...
PR. Commissioner of Income Tax-09 vs M/s Vodafone Mobile Services Ltd. (Delhi High Court) – Section 80IA Deduction on Telecom Infrastructure Sharing & Ancillary Charges
Facts of the
CaseThe present appeals were filed under Section 260A
of the Income Tax Act, 1961 by the Revenue against the order of the Income Tax
Appellate Tribunal concerning Assessment Year 2008–09. The dispute ar...
Principal Commissioner of Income Tax-8 vs M/s Shruti Fastners Ltd. (2018) 2018:DHC:8300-DB – Appeal Dismissed on Low Tax Effect under CBDT Monetary Limits with Liberty for Revival
Facts of the
CaseThe Revenue filed appeals against the
respondent-assessee. During the hearing, the counsel for the Revenue submitted
that the tax effect involved in the present appeals was below ₹50 lakhs.
Accordi...
M/s Infonox Software Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax (Delhi High Court, 2019) – Withdrawal of Criminal Petitions under Section 139(1) Income Tax Act
Facts of the CaseThe petitioners, M/s Infonox Software Pvt. Ltd. & others,
filed multiple petitions before the Delhi High Court challenging criminal
proceedings initiated by the Income Tax Department. The mat...
Pr. Commissioner of Income Tax-6 vs Macquarie Global Services Pvt. Ltd. (2018) – Section 10AA Deduction for SEZ Unit Not Denied Without Splitting or Reconstruction
Facts of the
CaseThe respondent-assessee, Macquarie Global Services
Pvt. Ltd., had an existing 100% Export Oriented Unit (EOU) eligible for
deduction under Section 10A up to AY 2011-12. Subsequently, the assessee
est...
The Pr. Commissioner of Income Tax-3 vs Fern Healthcare Pvt. Ltd. (2019) – Section 14A r/w Rule 8D Disallowance Limited to Exempt Income | Delhi High Court
Facts of the CaseThe present appeals were filed by the Revenue challenging a
common order passed by the Income Tax Appellate Tribunal (ITAT) for Assessment
Years 2008-09 and 2009-10. The ITAT had upheld the order of th...
Principal Commissioner of Income Tax-8 vs M/s Shruti Fastners Ltd. (Delhi High Court) – Appeal Dismissed on Low Tax Effect Below ₹50 Lakhs | Section 260A Income Tax Act
Facts of the
Case
The Revenue filed appeals before the Delhi High Court against the respondent-assessee.
During the hearing, counsel for the Revenue submitted that the tax
effect in the appeals was belo...
Commissioner of Income Tax (Exemption) vs Software Technologies Parks of India (Delhi High Court, 2019) – Sections 11 & 12, Form 10 Filing, Depreciation & Charitable Activity
Facts of the Case
The
assessee, Software Technologies Parks of India, claimed exemption under
Sections 11 and 12.
The
ITAT allowed the claims of the assessee across multiple assessment years
...
Varun Beverages Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2018) – Assessment in Wrong Name, Amalgamation & Section 292B Applicability
Facts of the
CaseAs observed in the judgment (pages 2–3) , the
appeals were filed by the assessee, Varun Beverages Limited, on behalf of Varun
Beverages International Limited, which had been amalgamated with it.The ...