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Commissioner of Income Tax–VI vs Hutchinson Essar Telecom Pvt. Ltd. | Delhi High Court | Deductibility of Telecom Licence Fee – Revenue Expenditure vs Capital Expenditure under Section 35ABB of the Income Tax Act, 1961
Facts of the
Case
The respondent company was engaged in the business of providing
telecommunication services and related value-added services.
Initially, telecom licences had been granted pursuant to agreement...
Commissioner of Income Tax v. Bharti Cellular Ltd. & Connected Matters – Delhi High Court on Tax Treatment of Telecom Licence Fees under Section 35ABB of the Income Tax Act, 1961 (Capital vs Revenue Expenditure)
Facts of the
CaseTelecom companies including Bharti Cellular Ltd.,
Bharti Hexacom Ltd., Bharti Airtel Ltd., Bharti Telenet Ltd., and Hutchison
Essar Telecom Pvt. Ltd. obtained licences to establish, maintain and opera...
Pr. Commissioner of Income Tax-1 vs Aggarwal Plasto Chem (P) Ltd. | Delhi High Court | Withdrawal of Income Tax Appeals with Liberty to Refile | Maintainability & Delay Clarification
Facts of the CaseThe Revenue
had instituted three income tax appeals against Aggarwal Plasto Chem (P) Ltd.
before the Delhi High Court. At the hearing stage, it was brought to the
Court’s notice by the Revenue’s c...
Commissioner of Income Tax v. Bharti Hexacom Ltd. & Connected Matters | Delhi High Court on Telecom Licence Fee – Capital vs Revenue Expenditure under Section 35ABB of the Income Tax Act
Facts of the
Case
The respondent companies were engaged in telecommunication and
value-added services businesses.
Initially, licences were granted under agreements executed in 1994.
Under the 1994 telecom re...
M/s MDLR Resorts Pvt. Ltd. vs Commissioner of Income Tax & Others – Delhi High Court on Validity of Section 153A Proceedings, Search Warrants and Panchnama Defects | 2013:DHC:6583-DB
Facts of the
CaseSearch and seizure proceedings under Section 132 of
the Income Tax Act, 1961 were conducted on 31 January 2008 against the MDLR
Group. Notices under Section 153A were subsequently issued requiring fil...
Pr. Commissioner of Income Tax-1 vs Aggarwal Plasto Chem (P) Ltd. | Delhi High Court | Withdrawal of Income Tax Appeals with Liberty to Refile | Maintainability & Delay Clarification
Facts of the CaseThe Revenue
had instituted three income tax appeals against Aggarwal Plasto Chem (P) Ltd.
before the Delhi High Court. At the hearing stage, it was brought to the
Court’s notice by the Revenue’s c...
M/s MDLR Resorts Pvt. Ltd. vs Commissioner of Income Tax & Others | Delhi High Court on Validity of Section 153A Proceedings, Search Warrants and Panchnama under Income Tax Act, 1961
Facts of the
CaseSearch and seizure operations under Section 132 of
the Income Tax Act were conducted on 31 January 2008 against the MDLR Group and
its associated entities. Several notices under Section 153A were subs...
Panache Infrastructure Pvt. Ltd. / Laurel Infrastructure Pvt. Ltd. / Zest Infrastructure Pvt. Ltd. / Surge Infrastructure Pvt. Ltd. vs Commissioner of Income Tax (Central)-III & Anr.
Facts of the CaseThe
petitioners, namely Panache Infrastructure Pvt. Ltd., Laurel Infrastructure
Pvt. Ltd., Zest Infrastructure Pvt. Ltd., and Surge Infrastructure Pvt. Ltd.,
instituted writ petitions before the Delhi...
Commissioner of Income Tax vs Virendara Kumar Gupta & Sharad Jain – Penalty under Section 271AAA Cannot be Imposed Where Undisclosed Income Was Properly Disclosed and Taxes Were Paid | Delhi High Court
Facts of the
Case
A search operation was conducted and ₹20 crores was surrendered as
undisclosed income through a statement under Section 132(4).
Out of the surrendered amount:
₹7.50 crores related t...
PGS Exploration (Norway) AS vs Additional Director of Income Tax (Delhi High Court) – Taxability of Seismic Survey Receipts under Section 44BB vs Section 115A of Income Tax Act
Facts of the CaseThe
assessee, PGS Exploration (Norway) AS, a company incorporated in Norway, was
engaged globally in providing geophysical services, including acquisition and
processing of 2D and 3D seismic data for ...