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Commissioner of Income Tax-VIII vs Ms. Kiran Kapoor – Eligibility of Section 10B Deduction for Customized Electronic Data and Export of Computer Software | Delhi High Court
Facts of the CaseThe
assessee, Ms. Kiran Kapoor, claimed a deduction under Section 10B of the Income
Tax Act, 1961, for the assessment years 2003-04 to 2006-07 on the income
derived from her software export business t...
Commissioner of Income Tax-VIII vs. Ms. Kiran Kapoor | ITA Nos. 13/2015 to 15/2015 | Exemption under Section 10B of the Income Tax Act, 1961 for Software Exporter
Facts of the Case:Ms.
Kiran Kapoor, the assessee, claimed exemption under Section 10B of the Income
Tax Act, 1961, for income earned from the export of software. The assessee, an
individual, had filed returns claiming...
Director of Income Tax (International Taxation) vs GE Energy Parts Inc. & Connected Matters | Delhi High Court on Taxability of International Transactions and Reference to Earlier Detailed Judgment | ITA 353/2014 to ITA 402/2014
Facts of the CaseThe Revenue Department preferred multiple appeals before the
Delhi High Court against several foreign GE group entities engaged in
cross-border transactions and international business operations. The d...
Director of Income Tax (International Taxation) vs GE Group Entities – Delhi High Court on Taxability of Offshore Supply and Permanent Establishment under the Income Tax Act & DTAA | ITA 353/2014 to 402/2014
Facts of the CaseThe present batch of appeals was filed by the Director of
Income Tax (International Taxation) against various GE Group entities including
GE Packaged Power Inc., GE Jenbacher GmbH & Co. OHG, GE Nuo...
Director of Income Tax (International Taxation) vs GE Group Entities | Delhi High Court on Taxability of Offshore Supply & International Taxation Issues under the Income Tax Act
Facts of the Case
The
appeals were filed by the Director of Income Tax (International Taxation)
against multiple GE Group entities including GE Packaged Power Inc., GE
Jenbacher GmbH & Co. OHG, GE...
Commissioner of Income Tax XIII vs Bharat Bhushan Jain & Connected Assessees – Delhi High Court on Section 68 Addition, Accommodation Entries, Burden of Proof and Unexplained Cash Credits | ITA Nos. 669/2009 to 1326/2010
Facts of the CaseThe Revenue preferred a batch of appeals against several
assessees on the allegation that amounts received by them represented
accommodation entries and unexplained cash credits liable to addition unde...
Commissioner of Income Tax (Central)–I/III vs Mohan Meakins Ltd. & Connected Matters – Delhi High Court on Validity of Penalty Proceedings under Section 271E Read with Section 269T of the Income Tax Act
Facts of the CaseThe Revenue preferred multiple appeals before the Delhi High
Court against different assessees including Mohan Meakins Limited and other
connected entities. The dispute arose from proceedings concernin...
Commissioner of Income Tax vs. Mohan Meakins Ltd. & Others: Scope of "Belongs To" under Section 153C of the Income Tax Act
Facts of the CaseOn February 14, 2006, the Revenue Department conducted
search proceedings at the premises of M/s Radico Khaitan and Mr. R.K. Miglani,
who served as the Secretary General of the Uttar Pradesh Distillery...
Commissioner of Income Tax (CIT) vs M/s Escorts Ltd. & Connected Matters | Section 15 | Criminal Contempt Proceedings Against Intervener for Allegations Against Revenue Officials and Counsel | Delhi High Court
Facts of the CaseSeveral income tax appeals and a writ petition involving
Escorts Ltd., Big Apple Clothing Pvt. Ltd., and Dr. Naresh K. Trehan were
pending before the Delhi High Court. During these proceedings, an inte...
Commissioner of Income Tax-VIII vs Indian Farmer Fertilizer Co-Operative Ltd. (IFFCO) | Interest on Delayed Refund under Section 244A of Income Tax Act | Delhi High Court
Facts of the
Case
The case before the Delhi High Court arose from an
appeal filed by the Income Tax Department under Income Tax Act, 1961 against
the order of the Income Tax Appellate Tribunal (ITAT). The Assessing...