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Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act, 1961
Facts of the CaseThe respondents/assessees approached the Income Tax
Settlement Commission for settlement of tax liabilities. During the
proceedings, based on the Revenue’s report, additions were made beyond the
inc...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation under Sections 153A, 153B & 153C of Income Tax Act
Facts of the
Case
Search warrants under Section 132 were issued on 20 March 2007
against multiple group entities.
Search operations commenced on 21 March 2007 across business
premises and lockers....
PCIT Central-3 vs Surya Vinayak Industries Ltd. & Ors. – Delhi High Court Clarifies Limitation Period for Search Assessments under Sections 153A/153C read with Section 153B
Facts of the
CaseThe Revenue filed multiple appeals under Section
260A of the Income Tax Act, 1961 against various assessees including PPC
Business and Products Pvt. Ltd., Surya Vinayak Industries Ltd., J.H. Business
...
Nokia India Private Limited vs Deputy Commissioner of Income Tax | Delhi High Court on Limitation for Fresh Assessment under Section 153(2A) of the Income Tax Act, 1961
Facts of the CaseThe petitioner, Nokia India Private Limited,
engaged in the manufacture and sale of mobile handsets, filed its return for
Assessment Year 2007–08 declaring taxable income exceeding ₹810 crores. Sin...
Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act
Facts of the CaseThe Revenue filed writ petitions before the Delhi High Court
challenging the order passed by the Income Tax Settlement Commission (ITSC)
dated 27 June 2013, specifically to the extent that immunity fro...
Sabh Infrastructure Ltd. vs Assistant Commissioner of Income Tax Reopening of Assessment under Sections 147/148 of the Income Tax Act on Alleged Bogus Share Capital Entries – Delhi High Court
Facts of the CaseThe petitioner company, engaged in real estate and
property development, filed its return for AY 2008–09 declaring taxable income.
During scrutiny assessment under Section 143(3), the Assessing Offic...
Pr. Commissioner of Income Tax, Central-3 Vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation under Sections 153A, 153B & 153C of Income Tax Act
Facts of the
CaseThe Revenue initiated search and seizure
proceedings on 21 March 2007 against multiple business entities and
individuals, including PPC Business and Products Pvt. Ltd., Surya Vinayak
Industries Ltd.,...
Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court on Section 260A Income Tax Appeals and Applicability of Earlier Binding Precedents
Facts of the CaseThe Revenue preferred multiple appeals before the Delhi High
Court against the common order of the ITAT dismissing its appeals. The dispute
related to tax matters concerning Sahara India Financial Corp...
Radico NV Distilleries Maharashtra Ltd. Vs. Commissioner of Income Tax (Central)-III, New Delhi – Delhi High Court on Rejection of Settlement Application under Sections 245C & 245D of the Income Tax Act, 1961
Facts of the CaseThe petitioner company was subjected to a search
operation under Section 132 of the Income Tax Act on 15 February 2011.
Consequent proceedings under Section 153A were initiated for Assessment Yea...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd Korea | Delhi High Court on Taxability of Offshore Supply under Section 9, Income-tax Act & India-Korea DTAA
Facts of the CaseThe Revenue filed multiple writ petitions challenging the
common order dated 9 May 2016 passed by the Authority for Advance Rulings
(AAR). The AAR had ruled in favour of LS Cable & Systems Lt...