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Reassessment Quashed for Lack of Tangible Material to Establish Permanent Establishment in India; Survey Findings of Group Entity Insufficient: GE Renewables Grid LLC vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, GE Renewables Grid LLC, formerly
known as Alstom Grid Inc./Alstom Grid LLC, is a company incorporated in the
United States of America and is not a tax resident of India. It is engaged ...
Delay of One Month in Filing Form 10B Due to Genuine Hardship Must Be Condoned under Section 119(2)(b); Exemption Cannot Be Denied on Technical Lapse: FIITJEE Foundation vs. CIT (Exemption) (Delhi HC)
Facts of the
CaseThe petitioner, FIITJEE Foundation for Education
Research and Trainings, is a charitable organisation consistently availing
exemption under Sections 11 and 12 of the Income-tax Act. For Assessment Yea...
Reassessment and Faceless Assessment Quashed for Want of Valid Sanction under Section 151 and Limitation under Section 149: CPI (Marxist) vs. Income Tax Department (Delhi HC)
Facts of the
CaseThe petitioner, Communist Party of India (Marxist),
is a national political party registered under Section 29A of the
Representation of the People Act, 1951. For Assessment Year 2016-17, it filed
its...
Reasonable Salary Paid to Related Trustee Does Not Violate Section 13(1)(c); Exemption under Sections 11–12 Cannot Be Denied: CIT (Exemption) vs. IILM Foundation (Delhi HC)
Facts of the
CaseThe respondent, IILM Foundation (formerly Ram
Krishna Kulwant Rai Charitable Trust), is a charitable trust registered under
Section 12A of the Income-tax Act and engaged in imparting education through...
Addition on Alleged Gifts of Artwork Set Aside; Estimation Without Valuation and Rejection on Surmises Impermissible – Rohit Gandhi vs. ITO (Delhi HC)
Facts of the
CaseThe assessee, Rohit Gandhi, an individual and
Director of M/s Cue Apparel Private Limited, was subjected to a search under
Section 132 of the Income-tax Act, 1961 at his residential premises. During t...
Revival of Abated Reassessment Proceedings Held Illegal; Second Section 148 Notice Time-Barred – Pratistha Garg vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, Pratistha Garg, filed a writ
petition challenging the continuation of reassessment proceedings for
Assessment Year 2016–17 pursuant to an order dated 31.08.2024 passed under
Section...
RPM Upheld as Most Appropriate Method for Distributor with No Value Addition; Aggregation of Warranty and Reimbursement Costs Rejected – PCIT-1 vs. D Light Energy Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 against the order dated 10.06.2024 passed by the
Income Tax Appellate Tribunal in ITA No. 516/Del/2022 for Assessment Year
2...
Payments for Off-the-Shelf Software Not Royalty under Indo-NZ DTAA; No TDS Obligation under Section 195 – CIT (IT)-3 vs. XIOCOM (NZ) Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order dated 17.02.2022 passed by the
Income Tax Appellate Tribunal, whereby the ITAT dismissed the Revenue’...
No Permanent Establishment in India for Offshore Projects; Earlier Years Binding and No Stay by Supreme Court – CIT (IT)-2 vs. National Petroleum Construction Company (Delhi HC)
Facts of the
CaseThe Revenue filed three appeals under Section 260A
of the Income-tax Act, 1961 being ITA Nos. 361/2025, 362/2025 and 368/2025,
challenging the common order dated 22.06.2023 and the order dated 21.06.2...
Reopening Cannot Be Tested on Criminal Law Standards; ITAT Erred in Applying “Beyond Reasonable Doubt” Test to Section 148 – PCIT-1 vs. East Delhi Leasing Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 against the order dated 10.04.2024 passed by the
Income Tax Appellate Tribunal, whereby the ITAT dismissed the Revenue’s ap...