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Commissioner of Income Tax-XVI vs Sojitz Corporation as Agent [Delhi High Court] – Taxability of Salary Income, Foreign Expatriate Employees and Interpretation of Income Tax Act Provisions
Facts of the
CaseThe matter arose from a series of appeals filed by
the Income Tax Department concerning foreign employees and foreign corporations
operating through agents in India. The dispute centered upon whether ...
Section 115J of the Income Tax Act, 1961 – Treatment of Provision for Bonus and Bad & Doubtful Debts as Ascertained Liability: O.B.C. v. Commissioner of Income Tax-1 & Anr.
Facts of the Case
The
appeal under Section 260A of the Income Tax Act, 1961 was filed by the
assessee challenging the order of the Income Tax Appellate Tribunal
concerning Assessment Year 1989–90.
...
E.I. DuPont India Pvt. Ltd. & Anr. vs Deputy Commissioner of Income Tax – Section 148 & 147, Income Tax Act, 1961 | Delhi High Court
Facts of the Case:
The writ petition W.P.(C) 4507/2012 was filed by E.I. DuPont India Pvt. Ltd.
& Anr. against the Deputy Commissioner of Income Tax,
challenging the notice dated 27.03.2012 issued under Section 14...
Commissioner of Income Tax-XVI vs. Sh. Yashimitsu Zautsu | Delhi High Court | Taxability of Salary Income of Expatriate Employees and Interpretation of Section 9(1)(ii) of Income Tax Act
Facts of the
CaseThe Revenue preferred several Income Tax Appeals
involving expatriate employees and foreign personnel working in India. The
principal controversy centered around whether remuneration and related
empl...
Commissioner of Income Tax-XVI vs. Mohammad Rauff Nabi Bax & Connected Matters (Following Yoshio Kubo vs Commissioner of Income Tax): Taxability of Employer-Paid Taxes, Social Security Contributions and Non-Monetary Perquisites under Section 10(10CC) of the Income Tax Act
Facts of the CaseThe assessees were employees, largely expatriates
and foreign nationals employed in India, whose employers followed tax
equalization or tax-protection policies. Under these arrangements, employers
und...
Commissioner of Income Tax, Delhi Central-III vs Nirmal Bansal & Manju Bansal – Agricultural Land Beyond 8 KM Municipal Limits Not Taxable as Capital Asset under Section 2(14)(iii) of Income Tax Act | Delhi High Court
Facts of the
Case
The Revenue filed four appeals arising from a common order of the
Income Tax Appellate Tribunal pertaining to Assessment Years 2008-09 and
2009-10 involving assessees Smt. Nirmal Bansal a...
Commissioner of Income Tax, Delhi Central-III vs Nirmal Bansal & Manju Bansal – Exemption on Sale of Agricultural Land Beyond 8 KM Municipal Limits under Section 2(14)(iii) of Income Tax Act | Delhi High Court
Facts of the
Case
The assessees sold land situated at Village Hayatpur/Harsaru,
District Gurgaon.
The assessees claimed exemption from capital gains taxation on the
ground that the land constituted agric...
Commissioner of Income Tax, Delhi Central-III vs Nirmal Bansal & Manju Bansal – Exemption on Sale of Agricultural Land Beyond 8 KM Municipal Limits under Section 2(14)(iii) of the Income Tax Act, 1961 | Delhi High Court
Facts of the
Case
The assessees, namely Nirmal Bansal and Manju Bansal, sold plots of
land situated at Village Hayatpur/Harsaru, District Gurgaon.
The assessees claimed exemption from capital gains tax on the ...
Commissioner of Income Tax, Delhi Central-III vs Nirmal Bansal & Manju Bansal | Section 2(14)(iii) Income Tax Act – Agricultural Land Beyond 8 KM from Municipal Limits and Capital Gains Tax Exemption
Facts of the
Case
The Revenue filed four appeals against a common order of the Income
Tax Appellate Tribunal relating to Assessment Years 2008–09 and 2009–10
involving assessees Nirmal Bansal and Manju...
Commissioner of Income Tax Delhi-IV vs DLF Commercial Developers Limited | Taxability of One-Time Non-Refundable Membership Fees and Income Spread-Over Principle under Income Tax Act
Facts of the
Case
The assessee, DLF Commercial Developers Limited, provided access to
its Golf Course facilities through memberships.
It collected a one-time non-refundable membership fee from members.
The a...