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Commissioner of Income Tax – International Taxation–3 vs Rolls Royce PLC (Delhi High Court) – Attribution of Profits to Indian PE @ 35% Upheld
Facts of the
CaseThe present appeals were filed by the Revenue
against a common order dated 28.05.2019 passed by the ITAT, New Delhi Bench,
concerning Assessment Years 2004-05, 2006-07, 2007-08, and 2009-10. The dispu...
Commissioner of Income Tax (International Taxation)-3 vs Rolls Royce PLC (2020) – Delhi High Court | Attribution of Profits to Indian PE @ 35% Upheld
Facts of the
Case
The appeals were filed by the Commissioner of Income Tax
(International Taxation)-3 against a common order of the ITAT dated
28.05.2019.
The dispute covered Assessment Years: 2004-05, ...
Rajesh Khetarpal & Ors. vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment Notices under Section 148 & Applicability of Amended Provisions Post Finance Act 2021
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued after 1 April 2021 under the old provisions of Section 148.
The Finance Act, 2021 introduced a new reassessment reg...
Shree Khetrapal vs Assistant Commissioner of Income Tax & Ors. (2021:DHC:4492-DB) – Reassessment Notices u/s 148 Quashed for Non-Compliance with Amended Law
Facts of the
CaseA batch of writ petitions, including Shree
Khetrapal vs ACIT, challenged reassessment notices issued after 01 April
2021.The petitioners contended that:
The impugned notices were issued under the ol...
Meera Gupta vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court on Maintainability of Writ Petition Against Section 153A Assessment Order When Statutory Appeal is Already Filed
Facts of the CaseThe petitioner challenged assessment orders passed under Section
153A of the Income Tax Act, 1961 before the High Court through writ
petitions. Simultaneously, it was admitted before the Court that the...
Nimit Builders Pvt. Ltd. & Ors. vs Principal Commissioner of Income Tax–4 & Anr. | Delhi High Court on Issuance of Revised Form-3 under the Direct Tax Vivad Se Vishwas Act, 2020
Facts of the CaseThe petitioners had approached the Delhi High Court seeking
appropriate directions against the Income Tax Department concerning the
issuance of revised Form-3 under the Direct Tax Vivad Se Vishwas Sche...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021) – Writ Petitions Declared Infructuous Due to Issuance of Revised Form-3
Facts of the Case
Multiple
writ petitions were filed before the Delhi High Court by different
assessees raising similar grievances.
The
grievance primarily related to incorrect or disputed computat...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021) – Writ Petitions Disposed as Infructuous upon Issuance of Revised Form-3 under Income Tax Law
FACTS OF THE CASEMultiple writ petitions were filed by different petitioners
including Nimit Builders Private Limited and others before the Delhi High
Court. The petitions were directed against actions of the Principal...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (2021:DHC:4480-DB) – Delhi High Court | Revised Form-3 Issued – Writ Petitions Disposed as Infructuous
Facts of the CaseThe petitioners filed multiple writ petitions before the
Delhi High Court challenging issues relating to non-issuance or incorrect
issuance of Form-3 by the Income Tax Department under the applicable t...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021) – Writ Petitions Disposed as Infructuous After Issuance of Revised Form-3
Facts of the CaseThe petitioners, including Nimit Builders Private Limited
and other connected assessees, filed multiple writ petitions before the
Delhi High Court challenging issues related to the processing of their
...