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Principal Commissioner of Income Tax (Central)-I vs Smt. Ritu Singal | Delhi High Court on Penalty u/s 271AAA for Failure to Substantiate Manner of Earning Undisclosed Income During Search Proceedings
Facts of the CaseThe matter arose from search and seizure proceedings conducted
under Section 132 on the Bhushan Steel Group on 03.03.2010, wherein the
respondent-assessee was also covered. During the search proceeding...
Vinod Kumar Gupta vs Deputy Commissioner of Income Tax (Central Circle-17) – Scope of Section 153A & Section 153C in Joint Search Assessments under the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseA search and seizure operation under Section 132 of the Income
Tax Act was conducted at the residential premises of the assessee, Vinod Kumar
Gupta, and his brother Suresh Kumar Gupta. Although both br...
Indo Arya Central Transport Ltd. & Ors. vs Commissioner of Income Tax (TDS), Delhi-1 & Anr. | Delhi High Court on Prosecution for Delayed Deposit of TDS under Sections 276B, 278B, 278AA & 279(1) of the Income Tax Act, 1961
Facts of the CaseThe petitioners challenged the sanction order dated 14.03.2017
issued by the Commissioner of Income Tax (TDS), Delhi-1 under Section 279(1) of
the Income Tax Act for launching criminal prosecution.The ...
Virag Tiwari vs Principal Commissioner of Income Tax-21 & Ors. (Delhi High Court) – Pradhan Mantri Garib Kalyan Yojana (PMGKY), 2016 | Adjustment of Advance Tax Against PMGKY Declaration Not Permissible | Interpretation of Sections 199A–199M of Finance Act, 2016 and Sections 115BBE & 271AAC of Income-tax Act, 1961
Facts of the CaseThe Petitioner, an advocate and income-tax practitioner, had
deposited substantial cash amounting to Rs. 2,40,46,000/- in bank
accounts after demonetisation. Prior to introduction of PMGKY, he had depo...
Convergys Customer Management Group Inc. vs Director of Income Tax (International Taxation) & Commissioner of Income Tax (Delhi High Court) – Withdrawal of Cross Appeals Pursuant to MAP Resolution under Section 90 of the Income-tax Act read with Article 27 of India–USA DTAA
Facts of the
Case
The assessee, Convergys Customer
Management Group Inc., had preferred multiple appeals before the Delhi
High Court relating to international taxation disputes.
The disputes pertained t...
Convergys Customer Management Group Inc. vs Director of Income Tax & Commissioner of Income Tax (International Taxation) | Delhi High Court | Withdrawal of Appeals Pursuant to MAP Resolution under Section 90 of the Income Tax Act, 1961 read with Article 27 of Indo-US DTAA
Facts of the CaseConvergys Customer Management Group Inc., being the
appellant/assessee, had preferred multiple appeals before the Delhi High Court
concerning international taxation matters. During the pendency of thes...
Oracle India Pvt. Ltd. vs Commissioner of Income Tax-V, Delhi & Anr. | Special Audit under Section 142(2A) of the Income Tax Act – Delhi High Court
Facts of the CaseOracle India Pvt. Ltd. was subjected to directions for special
audit by the Income Tax Authorities under Section 142(2A) for multiple
assessment years.The petitioner challenged the legality and procedu...
Oracle India Pvt. Ltd. vs Commissioner of Income Tax-V Delhi & Anr. | Delhi High Court on Special Audit under Section 142(2A) of the Income Tax Act, 1961
Facts of the CaseOracle India Pvt. Ltd. was subjected to Special Audit
proceedings by the Income Tax Department for several Assessment Years. The
dispute arose regarding the terms of reference for such audit and the pr...
Delhi High Court | Withdrawal of Cross Appeals Pursuant to Mutual Agreement Procedure (MAP) Resolution under Section 90 of the Income-tax Act, 1961 read with Article 27 of the India–USA DTAA
Facts of the CaseConvergys Customer Management Group Inc., the
appellant/assessee, had filed multiple appeals before the Delhi High Court
relating to international taxation disputes for several assessment years.
Durin...
Convergys Customer Management Group Inc. vs Director of Income Tax – I (International Taxation) & Commissioner of Income Tax – I (International Taxation), New Delhi (Section 90, Income Tax Act, 1961)
Facts of the CaseThe appellant, Convergys Customer Management Group Inc.,
had preferred multiple income tax appeals before the Delhi High Court
concerning various assessment years involving international taxation dispu...