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]

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 4
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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

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 13
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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

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 19
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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

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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

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 11
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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

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 18
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 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

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 20
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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

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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

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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

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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,...