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Employees’ Provident Fund Organisation (South), New Delhi vs Assistant Commissioner of Income Tax, Circle-76(1), New Delhi & Ors. | Delhi High Court on Maintainability of Writ Petition Against Adverse ITAT Order under the Income Tax Act
Facts of the
CaseThe Petitioner, Employees’ Provident Fund
Organisation (South), New Delhi, filed writ petitions before the Delhi High
Court challenging the income tax proceedings concerning the assessment years
un...
Pr. Commissioner of Income Tax-6 vs MakeMy Trip India Pvt. Ltd. | Delhi High Court on Transfer Pricing Methodology under Section 92C, Rule 10B & Section 260A of the Income Tax Act
Facts of the CaseThe assessee, MakeMy Trip India Pvt. Ltd., was
engaged in the travel and tourism business and provided online travel
solutions, including airline ticket bookings, hotel reservations, car rentals,
and ...
Yum! Restaurants Asia Pte. Ltd. vs Deputy Director of Income Tax & Ors. | Reassessment under Section 148 Quashed for Want of Valid Approval under Section 151(2) of the Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment notice dated 28
March 2012 issued under Section 148 seeking to reopen its assessment for AY
2005–06. The petitioner also challenged the order dated 25 Janua...
Jagdish Prasad Gupta vs Commissioner of Income Tax – Allowability of Enhanced Licence Fee as Accrued Liability under Section 37(1) & Reassessment under Sections 147/148 (Delhi High Court)
Facts of the Case
The
assessee, Jagdish Prasad Gupta, operated a petroleum storage depot
on railway land under licence.
Licence
fee was repeatedly enhanced by the Railways from nominal rates ...
Pr. Commissioner of Income Tax-9 vs M/s Times Internet Ltd. | Delhi High Court on Allowability of Business Expenditure After Sale of Business & Website Development Expenses as Revenue Expenditure (Section 37(1), Income Tax Act, 1961)
Facts of the
CaseThe assessee, M/s Times Internet Ltd., had
filed returns for Assessment Years 2006-07 and 2008-09 and disclosed that
certain business segments had been transferred or withdrawn from its
operations. D...
Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2017:DHC:4548-DB/SMD18082017ITA2062005.pdf Disclaimer This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.
Facts of the CaseThe Petitioner, Principal Commissioner of Income Tax, Delhi-2,
filed writ petitions against:
Bose
Corporation India Pvt. Ltd.
Casio
India Co. Pvt. Ltd.
The petitions challenged issues...
Commissioner of Income Tax vs Denso India Limited (Delhi High Court) – Scope of Rectification under Section 154 vis-à-vis Penalty under Section 271C for Non-Deduction of TDS on Expatriate Salary
Facts of the CaseDenso India Limited, engaged in manufacturing operations in
India, had expatriate technicians deputed from its Japanese parent company for
services in India. These expatriate employees were paid salary...
Commissioner of Income Tax (LTU) vs ESPN Software India Ltd. (Delhi High Court) – Aggregation of Advertisement Airtime and Distribution Revenue for Arm’s Length Price Determination under Transfer Pricing Provisions
Facts of the CaseESPN Software India Ltd. was engaged in two
connected lines of business:
Distribution
of television channels
Sale
of advertisement airtime inventory
For transfer pricing purposes, the...
CIT vs Renu Constructions Pvt. Ltd. & Ankit Gupta | Delhi High Court on Validity of Section 153C Proceedings – Seized Documents Must “Belong To” Assessee
Facts of the
CaseA search and seizure operation was conducted in the
BM Gupta Group cases. During the course of the search, certain documents were
recovered by the Department. Based on these documents, notices under S...
Principal Commissioner of Income Tax–6, New Delhi vs Maruti Suzuki India Limited (Successor of Suzuki Powertrain India Ltd.) | Assessment on Non-Existent Entity after Amalgamation Invalid under Section 170(2) of the Income Tax Act
Facts of the CaseThe Revenue filed an appeal against the order passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2011–12. The original
return was filed by Suzuki Powertrain India Ltd. (SPIL), whi...