Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Commissioner of Income Tax vs FLT LT Rajan Dhall Charitable Trust Regd. (2022:DHC:509-DB) – Exemption under Sections 11 & 12 upheld on Principle of Consistency
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 28th August 2019 passed by the Income Tax Appellate Tribunal
(ITAT), Delhi Bench ‘B’ for Assessment Year 2012–13. The core ...
Qualcomm Incorporated vs Deputy Commissioner of Income Tax (Delhi High Court) – Refund Delay, TDS Credit & Rectification under Income Tax Act | AY 2009-10 to 2012-13
Facts of the Case
The
Petitioner filed multiple writ petitions seeking directions for:
Processing
of income tax returns
Grant
of correct TDS credit
Issuance
of refunds along wi...
Saif II Mauritius Company Ltd. & Ors. vs Assistant Commissioner of Income Tax Circle Int Tax 3(1)(2), Delhi & Anr. (2022) – Validity of Reassessment Notice under Section 148 of Income Tax Act
Facts of the
Case
The petitioners (Mauritius-based companies) challenged notices
dated 30 March 2021 issued under Section 148 for AY 2016–17 and 2017–18.
The reassessment was initiated based on NMS ...
Principal Commissioner of Income Tax Circle-2 vs M/s Central Cottage Industries Corporation of India Ltd (2022) – Reassessment Invalid on Change of Opinion under Sections 143(3), 147 & 154 of Income Tax Act
Facts of the CaseThe present appeal was filed by the Revenue
challenging the order passed by the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2007–08. The dispute arose from reassessment proceedings
init...
PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONSORTIUM NUSSLI COMFORT NET | Section 143(2), 292BB & 124(3) IT Act | Non-Issue of Notice Cannot Be Cured by 292BB
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 23rd March 2021 passed by the Income Tax Appellate Tribunal (ITAT)
for Assessment Year 2011–12. The core contention of the Reve...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. | Delhi High Court | Rectification of Form-3 under DTVSV Act for Challan Head Error
Facts of the CaseThe petitioners, including Celerity Infrastructure Pvt. Ltd.
and other associated entities, filed declarations under the DTVSV Act through Forms
1 and 2 on 26 March 2021. However, while filing, they in...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. | Delhi High Court | Rectification of Form-3 under DTVSV Act for Challan Head Error
Facts of the CaseThe petitioners, including Celerity Infrastructure Pvt. Ltd.
and other associated entities, filed declarations under the DTVSV Act through Forms
1 and 2 on 26 March 2021. However, while filing, they in...
Saif II Mauritius Company Limited & Anr. vs Assistant Commissioner of Income Tax Circle Int Tax 3(1)(2) Delhi & Anr. (2022:DHC:1112-DB)
Facts of the
CaseThe petitioners challenged reassessment notices
dated 30 March 2021 issued under Section 148 of the Income Tax Act for
Assessment Years 2016–17 and 2017–18. The notices were issued on the basis th...
PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONSORTIUM NUSSLI COMFORT NET | Section 143(2), 292BB & 124(3) IT Act | Non-Issue of Notice Cannot Be Cured by 292BB
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 23rd March 2021 passed by the Income Tax Appellate Tribunal (ITAT)
for Assessment Year 2011–12. The core contention of the Reve...
PR Commissioner of Income Tax Central-II vs M/s Sharp Mint Limited (Delhi High Court) – No Addition under Section 153A in Absence of Incriminating Material
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the
Revenue’s appeal and deleted the disallowance of deduction under...