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Pr. Commissioner of Income Tax-9 vs M/s Times Internet Ltd. | Delhi High Court on Allowability of Business Expenditure After Sale of Business & Website Development Expenses as Revenue Expenditure (Section 37(1), Income Tax Act, 1961)
Facts of the
CaseThe assessee, M/s Times Internet Ltd., had
filed returns for Assessment Years 2006-07 and 2008-09 and disclosed that
certain business segments had been transferred or withdrawn from its
operations. D...
Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2017:DHC:4548-DB/SMD18082017ITA2062005.pdf Disclaimer This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.
Facts of the CaseThe Petitioner, Principal Commissioner of Income Tax, Delhi-2,
filed writ petitions against:
Bose
Corporation India Pvt. Ltd.
Casio
India Co. Pvt. Ltd.
The petitions challenged issues...
Commissioner of Income Tax vs Denso India Limited (Delhi High Court) – Scope of Rectification under Section 154 vis-à-vis Penalty under Section 271C for Non-Deduction of TDS on Expatriate Salary
Facts of the CaseDenso India Limited, engaged in manufacturing operations in
India, had expatriate technicians deputed from its Japanese parent company for
services in India. These expatriate employees were paid salary...
Commissioner of Income Tax (LTU) vs ESPN Software India Ltd. (Delhi High Court) – Aggregation of Advertisement Airtime and Distribution Revenue for Arm’s Length Price Determination under Transfer Pricing Provisions
Facts of the CaseESPN Software India Ltd. was engaged in two
connected lines of business:
Distribution
of television channels
Sale
of advertisement airtime inventory
For transfer pricing purposes, the...
CIT vs Renu Constructions Pvt. Ltd. & Ankit Gupta | Delhi High Court on Validity of Section 153C Proceedings – Seized Documents Must “Belong To” Assessee
Facts of the
CaseA search and seizure operation was conducted in the
BM Gupta Group cases. During the course of the search, certain documents were
recovered by the Department. Based on these documents, notices under S...
Principal Commissioner of Income Tax–6, New Delhi vs Maruti Suzuki India Limited (Successor of Suzuki Powertrain India Ltd.) | Assessment on Non-Existent Entity after Amalgamation Invalid under Section 170(2) of the Income Tax Act
Facts of the CaseThe Revenue filed an appeal against the order passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2011–12. The original
return was filed by Suzuki Powertrain India Ltd. (SPIL), whi...
BSES Rajdhani Power Ltd. vs Principal Commissioner of Income Tax, Delhi-2 (ITA 387/2017) – Section 263 Revision, Scope of Inquiry, and Doctrine of Merger
Facts of the Case
The
assessee, BSES Rajdhani Power Ltd., filed its return for AY 2010–11
declaring nil income.
The
case was selected for scrutiny and a special audit under Section
142(2A) ...
Sky View Consultants Pvt. Ltd. vs Income Tax Officer, Ward 23(4) & Anr. | Delhi High Court on Reopening of Assessment under Sections 147, 148 & 131(1A) of the Income Tax Act, 1961
Facts of the
CaseThe Petitioner, Sky View Consultants Pvt. Ltd.,
was engaged in consultancy and product promotion services for products marketed
by Pernod Ricard India Ltd. For Assessment Year 2009–10, the Petitione...
Commissioner of Income Tax, Delhi-IX vs M/s Arya Exports & Industries – Section 80HHC Deduction to Supporting Manufacturer Allowed Despite Export House’s Technical Non-Compliance (Delhi High Court)
Facts of the Case
The
Assessee, M/s Arya Exports & Industries, acted as a supporting
manufacturer and supplied detergent to Ratan Exports & Industries
Ltd. (REIL), an Export Trading House.
...
Principal Commissioner of Income Tax, Delhi-2 vs Bose Corporation India Pvt. Ltd. & Casio India Co. Pvt. Ltd. – Writ Petitions Dismissed Following Pepsi Foods Precedent (Delhi High Court)
Facts of the CaseThe Petitioner, Principal Commissioner of Income Tax, Delhi-2,
filed writ petitions against Bose Corporation India Pvt. Ltd. and Casio India
Co. Pvt. Ltd. challenging issues arising out of reasse...