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Rajesh Projects (India) Pvt. Ltd. vs Commissioner of Income Tax (TDS)-II & Ors. Delhi High Court Clarifies TDS Liability on Lease Premium, Annual Lease Rent and Interest Payable to GNOIDA under Sections 194-I, 194A, 201 & 221 of the Income-tax Act, 1961
Facts of the
CaseThe petitioners, being real estate developers,
builders, and financial institutions, had entered into long-term lease
agreements (90 years) with the Greater Noida Industrial Development Authority
(GN...
Rajesh Projects (India) Pvt. Ltd. vs Commissioner of Income Tax (TDS) & Ors. | Delhi High Court on TDS Applicability on Lease Premium, Lease Rent and Interest Paid to GNOIDA under Sections 194-I, 194A, 201 & 221 of the Income Tax Act, 1961
Facts of the
CaseThe petitioners, being real estate developers and
banking institutions, entered into long-term lease agreements of 90 years with
Greater Noida Industrial Development Authority (GNOIDA) for devel...
Pr. Commissioner of Income Tax, Central-3 vs Suncity Projects Pvt. Ltd. | Delay Condonation Rejected for Failure to Explain 86 Days Delay | Section 260A Income Tax Act
Facts of the
CaseThe Income Tax Department preferred multiple
appeals before the Delhi High Court against the order of the Income Tax
Appellate Tribunal dated 21.03.2016. The appeals were filed with a delay of 86
day...
Pr. Commissioner of Income Tax (Central)-3 vs Suncity Projects Pvt. Ltd. | Delay Condonation Rejected for Failure to Explain 86 Days’ Delay | Delhi High Court | Section 260A Income Tax Act
Facts of the CaseThe Income Tax Department preferred multiple
appeals before the Delhi High Court against the order passed by the Income Tax
Appellate Tribunal dated 21.03.2016. However, the appeals were filed with a
...
Pr. Commissioner of Income Tax (Central)-3 vs Suncity Projects Pvt. Ltd. | Delhi High Court | Condonation of Delay Rejected for Failure to Explain 86 Days’ Delay under Section 260A of the Income Tax Act
Facts of the
Case
The Revenue preferred multiple appeals against the order of the
Income Tax Appellate Tribunal.
There was a delay of 86 days in filing the appeals before
the High Court.
Applications...
Pr. Commissioner of Income Tax–4 vs. Gunvardhan Vyapar Pvt. Ltd. | Delhi High Court | Scope of Addition under Section 153A in Absence of Incriminating Material | Sections 132 & 153A of the Income-tax Act, 1961
Facts of the CaseThe Revenue preferred appeals before the Delhi High
Court challenging the order passed in favour of Gunvardhan Vyapar Pvt. Ltd. The
dispute arose in the context of assessment proceedings under Section ...
Rollatainers Ltd. vs Commissioner of Income Tax (Delhi High Court) – Section 80HHC Deduction on Export Profits, Indirect Costs & Written Back Liabilities under Explanation (baa) | AY 1994-95
Facts of the
CaseThe assessee, Rollatainers Ltd., was engaged in
multiple business divisions including packaging, paper board, machinery
manufacture, specialty paper, and machine trading. During the relevant
assessme...
Pr. Commissioner of Income Tax-4 vs Gunvardhan Vyapar Pvt. Ltd. | Delhi High Court on Scope of Section 153A Assessments in Absence of Incriminating Material
Facts of the
CaseThe Revenue preferred appeals against the assessee
challenging the order passed by the Income Tax Appellate Tribunal. The dispute
arose from assessment proceedings initiated pursuant to search proceed...
Shanghai Electric Group Co. Ltd. vs Deputy Commissioner of Income Tax & Anr. | Delhi High Court on Stay of Tax Demand in Permanent Establishment (PE) Taxation Dispute under Income Tax Act
Facts of the
Case
The petitioner is a multinational company engaged in multiple
projects in India.
The Revenue authorities held that the petitioner had a Permanent
Establishment (PE) in India and was li...
Shanghai Electric Group Co. Ltd. vs Deputy Commissioner of Income Tax & Anr. | Delhi High Court on Stay of Tax Demand, Permanent Establishment (PE) Dispute and ITAT Expedited Hearing
Facts of the
CaseThe petitioner, Shanghai Electric Group Co. Ltd.,
had pending appeals before the ITAT for Assessment Years 2007–08 to 2011–12,
where recovery proceedings had remained stayed. For Assessment Years ...