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Convergys Customer Management Group Inc. vs Director of Income Tax (International Taxation) & Commissioner of Income Tax (Delhi High Court) – Withdrawal of Appeals Pursuant to Mutual Agreement Procedure (MAP) under Section 90 of the Income Tax Act read with Article 27 of the India–USA DTAA
Facts of the CaseThe present matter pertained to multiple income tax appeals
filed by Convergys Customer Management Group Inc. against the Revenue
Authorities concerning international taxation issues for various assess...
Meera Gupta vs Deputy Commissioner of Income Tax Circle-20(1) & Ors. | Delhi High Court on Maintainability of Writ Petition Against Section 153A Assessment 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 Delhi High Court by way of writ
petitions. The grievance raised was that the assessment orde...
Meera Gupta vs Deputy Commissioner of Income Tax Circle-20(1) & Ors. | Delhi High Court on Maintainability of Writ Petition Against Section 153A Assessment Order under Income Tax Act, 1961
Facts of the CaseThe petitioner challenged multiple assessment orders passed
under Section 153A of the Income Tax Act before the Delhi High Court through
writ petitions. During the hearing, it was admitted by the petit...
M/s. Ambience Hospitality Pvt. Ltd. Vs. Deputy Commissioner of Income Tax | Recall/Rectification of Judicial Order Cannot Be Used as Re-hearing Mechanism | Delhi High Court
Facts of the CaseThe petitioner, M/s. Ambience Hospitality Pvt. Ltd.,
filed an application seeking recall/rectification of the order dated 23.11.2017
passed by the Delhi High Court. The petitioner alleged that certain ...
Rajesh Gupta HUF vs Principal Commissioner of Income Tax-11 & Anr. | Section 50C Income Tax Act on Transfer of Perpetual Leasehold Rights in Agricultural Land | Delhi High Court
Facts of the CaseThe assessee, Rajesh Gupta HUF, filed its return
declaring total income including Long Term Capital Gains (LTCG) arising from
the transfer of agricultural land situated in Alwar, Rajasthan. During
rea...
Nokia India Private Limited vs Additional Commissioner of Income Tax & Another: Delhi High Court Clarifies Validity and Limitation of Special Audit under Sections 142(2A), 142(2C) and 153 of the Income Tax Act, 1961
Facts of the CaseNokia India Private Limited filed its return of income for
Assessment Year 2009–10 declaring total income of approximately ₹826.92 crores.
The return was selected for scrutiny and notice under Sect...
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...