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Shanghai Electric Group Company Limited vs Commissioner of Income Tax (Delhi High Court) – Appeal Disposed as Infructuous under Vivad se Vishwas Scheme [ITA 639/2017 & Connected Matters | 2020:DHC:3903-DB]
Facts of the
CaseThe present matter pertains to multiple income tax
appeals filed by Shanghai Electric Group Company Limited before the
Delhi High Court, being ITA Nos. 639/2017, 717/2017, 718/2017, 720/2017,
721/201...
Brijbasi Education and Welfare Society vs Principal Commissioner of Income Tax, Central III, New Delhi (Delhi High Court) – Reopening of Assessment u/s 147 & Addition u/s 68 on Bogus Donations Upheld
Facts of the
CaseThe assessee, a registered educational trust
enjoying exemption under Section 12AA and 80G, filed nil income returns for AY
2006-07 and AY 2007-08. Initially, assessments were completed under Section
...
Brijbasi Education and Welfare Society vs Principal Commissioner of Income Tax, Central-III, New Delhi (Delhi High Court) – Reopening of Assessment & Bogus Donations under Sections 147, 148 & 68 of Income Tax Act
Facts of the
CaseThe assessee, an educational trust registered under
Section 12AA and enjoying exemption under Section 80G, filed nil income returns
for AY 2006-07 and AY 2007-08. Initially, assessments were completed...
Camions Logistics Solutions Pvt. Ltd. vs Joint Commissioner of Income Tax, TDS Circle-73-1, New Delhi & Anr. (2020:DHC:3717-DB) – Section 197 & Rule 28AA Non-Application of Mind Case
Facts of the
CaseThe petitioner, Camions Logistics Solutions Private
Limited, filed a writ petition challenging the certificate dated 30 June 2020
issued under Section 197(1) of the Income Tax Act, whereby the respond...
IFFC Ltd. vs Joint Commissioner of Income Tax (Delhi High Court, 2020) – Deduction under Section 80-I & Withdrawal under Vivad Se Vishwas Scheme
Facts of the
CaseThe appellant/assessee, IFFC Ltd., had filed
an appeal before the Delhi High Court concerning deduction under Section 80-I
of the Income Tax Act, 1961.A substantial question of law had earlier been
f...
Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt. Ltd. (2020) – Section 144C Non-Compliance Renders Assessment Void Ab Initio
Facts of the
CaseThe respondent-assessee, Headstrong Services India
Pvt. Ltd., filed its return declaring income for AY 2007–08. The case was
selected for scrutiny, and reference was made to the Transfer Prici...
PR. Commissioner of Income Tax-3, New Delhi vs DKG Finance & Chit Fund Pvt. Ltd. | Delhi High Court | Low Tax Effect Appeal Dismissed under CBDT Circular 17/2019
Facts of the
CaseThe present appeal was filed by the Revenue before
the Delhi High Court against the respondent/assessee, DKG Finance & Chit
Fund Pvt. Ltd. During the proceedings, the respondent filed an applicati...
Microsoft India (R&D) Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Transfer Pricing – Comparable Selection & Section 92B(2), 10A, 143(3), 144C Analysis
Facts of the
Case
The assessee, Microsoft India (R&D) Pvt. Ltd., is
engaged in software development and IT-enabled services and is a
subsidiary of Microsoft Ireland Research Ltd.
For AY 2011-12, the...
Microsoft India (R&D) Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Section 260A | Transfer Pricing – Exclusion of Comparables & Remand by ITAT
Facts of the
Case
The Assessee, Microsoft India (R&D) Pvt. Ltd., is engaged in
software development and IT-enabled services.
For AY 2011-12, it declared income of over ₹201 crore.
The case was referr...
Microsoft India (R&D) Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Transfer Pricing | Section 92B, Rule 10B, Section 260A | Exclusion of Comparables & Remand Jurisdiction
Facts of the
CaseThe Assessee, Microsoft India (R&D) Pvt. Ltd.,
a subsidiary of Microsoft Corporation USA, is engaged in software development
and IT-enabled services. It filed its return declaring income of
₹2,...