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Actis Advisers Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2021) – Withdrawal of Appeal under Direct Tax Vivad Se Vishwas Act, 2020
Facts of the CaseThe appellant/assessee, Actis Advisers Pvt. Ltd., filed an
application seeking permission to withdraw the present appeal. The request was
made on the ground that the assessee had initiated steps to res...
Shyam Sunder Sethi vs Pr. Commissioner of Income Tax-10 & Ors (Delhi High Court, 2021) – Rejection of Vivad Se Vishwas Application Without Reasons Held Invalid | Section 2(1)(a), Direct Tax Vivad Se Vishwas Act, 2020
Facts of the CaseThe petitioner, Shyam Sunder Sethi, filed his income tax
return for AY 2011–12 declaring income of ₹49,32,900 and claimed exemption
under Section 54 of the Income Tax Act, 1961, resulting in nil ca...
Commissioner of Income Tax (International Taxation)-3 vs M/s Sheraton International LLC (Delhi High Court) – Applicability of Precedent & Disposal of Revenue Appeals [ITA 176/2020 & Connected Matters]
Facts of the CaseThe Revenue filed multiple appeals (ITA 176/2020, 177/2020,
178/2020, and 202/2020) before the Delhi High Court against M/s Sheraton
International LLC concerning issues under international taxation.Dur...
Commissioner of Income Tax (International Taxation)-3 vs M/s Sheraton International LLC (2021) – Delhi High Court | Appeal Disposed Following Precedent u/s Income Tax Act
Facts of the CaseThe present matter concerns multiple appeals filed by the
Revenue before the Delhi High Court against M/s Sheraton International LLC. The
appeals raised certain questions of law relating to internation...
Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC | Delhi High Court | ITA 176/2020 & Connected Matters | Covered by Earlier Precedent
Facts of the CaseThe present matter concerns multiple appeals filed by the Revenue
(Commissioner of Income Tax – International Taxation) against M/s Sheraton
International LLC. The appeals arose from disputes r...
Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC (2021:DHC:4505-DB) | Delhi High Court | Appeals Disposed Following Binding Precedent
Facts of the CaseThe present matter involves multiple appeals filed by the
Revenue (Commissioner of Income Tax – International Taxation) against M/s
Sheraton International LLC.During the hearing, the Revenue submitte...
PR. Commissioner of Income Tax-5 vs M/s Landbase India Ltd (2021) – Taxability of Refundable Security Deposit on Golf Club Membership | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 26.08.2019 passed by the Income Tax Appellate Tribunal concerning Assessment
Year 2005–2006.The Assessing Officer had made an a...
BT (India) Private Limited vs Income Tax Officer & Anr. (2021:DHC:1017-DB) – Delhi High Court on Jurisdiction under Sections 201(1), 201(1A) & Applicability of Section 195 of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple
writ petitions challenging the initiation of proceedings under Sections 201(1)
and 201(1A) of the Income Tax Act, 1961 by the Income Tax Offic...
BT (India) Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdictional Requirement Before Initiating Proceedings Under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the Case
The
petitioner, BT (India) Private Limited, filed multiple writ petitions
challenging show cause notices issued by the Income Tax Department.
The
proceedings were initiated under ...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdictional Requirement Before Initiating Proceedings under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple
writ petitions challenging show cause notices issued by the Income Tax
Department under Sections 201(1) and 201(1A) of the Income Tax Act, 196...