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Cement Corporation of India Ltd. vs Assistant Commissioner of Income Tax Circle 5(2), New Delhi (Delhi High Court, 2023) – Recall of ITAT Ex Parte Order under Rule 24 vs Limitation under Section 254(2) of Income Tax Act
Facts of the
CaseThe petitioner, Cement Corporation of India Ltd.,
challenged the order dated 07.09.2022 passed by the Income Tax Appellate
Tribunal (ITAT), whereby its miscellaneous application seeking recall of an
...
PR. Commissioner of Income Tax-1 vs M/s Athena Energy Ventures Pvt. Ltd. (Delhi High Court) – Section 14A Disallowance Not Applicable in Absence of Exempt Income | ITA 71/2023
Facts of the
CaseThe present appeal was filed by the Revenue against
the order of the Income Tax Appellate Tribunal (ITAT) dated 17.02.2021. The
core issue pertained to disallowance of ₹3,14,71,557/- made by the Ass...
UPINDER KUMAR WANCHOO vs INCOME TAX OFFICER WARD 43(6), NEW DELHI & ANR. – Delhi High Court Judgment on Reassessment u/s 148A(d) Set Aside for Non-Application of Mind (AY 2016–17)
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2016–17, wherein the petitioner challenged:
Notice dated 17.02.2023 issued under Section 148A(b)
Order dated 30.03.2023 passed under Section...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton International LLC – Taxability of Centralized Services as FTS/FIS under Indo-US DTAA (Delhi High Court ITA 265/2023)
Facts of the
CaseThe present appeal pertains to Assessment Year
2012–13, wherein the Revenue challenged the order dated 17.10.2019 passed
by the Income Tax Appellate Tribunal. The core issue revolved around payments...
PC Commissioner of Income Tax–20 vs M/s Fish Poultry and Egg Marketing Committee (Delhi High Court) – Section 10(26AAB) Deduction on APMC Income Including Fish, Poultry & Eggs
Facts of the
CaseThe present appeal was filed by the Revenue against
the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal
concerning Assessment Year 2012–13.The respondent/assessee, being an ...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr. – Delhi High Court Directs Expeditious Disposal of Appeal under Sections 11, 12 & 13(1)(b) of Income Tax Act
Facts of the Case
The
petitioner challenged an assessment order dated 21.12.2019 for AY
2012–13.
The
assessment order was based on a reassessment order dated 31.12.2016
concerning another e...
AC Infrastructures Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 148A Quashed for Non-Supply of Material | Accommodation Entry Allegation
Facts of the CaseThe petitioner filed a writ petition challenging the notice
issued under Section 148A(b) dated 27.05.2022 and the order passed under
Section 148A(d) dated 22.07.2022 for Assessment Year 2013–14. The ...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...
PR. Commissioner of Income Tax-7 vs R.K Jain Infra Projects Pvt. Ltd. (Delhi High Court) – Section 263 Revision Not Valid Where AO Conducted Adequate Inquiry on Job Work Expenses
Facts of the CaseThe assessee filed its return declaring income of Rs. 7.19
crores. The case was selected for limited scrutiny under CASS, and
notices under Sections 143(2) and 142(1) were issued. The assessee furnishe...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...