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Commissioner of Income Tax (Exemptions), Delhi vs Hamdard National Foundation (India)| Sections 11, 12, 13(2)(b), 13(3) of Income Tax Act, 1961
Facts of the
Case
The assessee, a charitable foundation, received:
Donations and corpus contributions from Hamdard Dawakhana
(Wakf).
Rental income from properties leased to the same entity.
The...
Sony India Pvt. Ltd. vs. Assistant Commissioner of Income Tax & Ors. (2021:DHC:4065-DB) – Delhi High Court | Sections 200A & 206CB | Stay on Demand Due to Pending Rectification
Facts of the
CaseThe Petitioner, Sony India Pvt. Ltd., filed
a writ petition challenging an intimation/order-cum-deemed demand notice dated
31 October 2021 issued under Sections 200A and 206CB of the Income Tax Act,
...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Adequacy of Rent under Section 13(2)(b) of Income Tax Act, 1961
Facts of the CaseThe respondent, Hamdard National Foundation (India), a
charitable institution, had leased its properties to Hamdard Dawakhana (Wakf),
a related entity contributing substantial donations. The Assessing ...
EY Global Services Ltd. & EYGBS (India) Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court (2021) | Software Payments Not Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the
CaseThe petitioners, EY Global Services Ltd. (UK)
and EYGBS (India) Pvt. Ltd., challenged the rulings dated 10.08.2016
passed by the Authority for Advance Rulings (AAR).EY Global Services Ltd. (UK) provid...
EY Global Services Ltd. & Anr. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court on Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the Case
EY Global Services Ltd. (UK) provided technology services,
software licenses, and support services to EY network entities
globally.
EYGBS (India) Pvt. Ltd. entered into agreements to re...
Alcatel Lucent International vs Income Tax Officer, TDS Ward-1(1)(1), International Taxation (Delhi High Court, 2021) – Delay in Disposal of Section 197 Application and Mandamus for Time-Bound Decision
Facts of the
CaseThe petitioner, Alcatel Lucent International, filed
an application dated 30 August 2021 under Section 197 of the Income Tax Act for
issuance of a certificate authorizing lower or nil deduction of tax ...
RAJESH BHATIA (LR of Late Ram Lal Bhatia) vs INCOME TAX OFFICER WARD 35(1), NEW DELHI (Delhi High Court, 2021) – Illegal Property Attachment Despite No Outstanding Tax Demand under Sections 132 & 153A Income Tax Act
Facts of the
CaseThe present writ petition was filed challenging the
attachment and creation of charge on a residential property situated at
Navi Mumbai. The petitioner also sought damages on account of arbitrary acti...
PR. Commissioner of Income Tax-4 vs M/s Giesecke & Devrient (India) Pvt. Ltd. | Delhi High Court | Section 271(1)(c) Penalty | Transfer Pricing | AY 2007-08
Facts of the
CaseThe Respondent, a wholly owned subsidiary of
Giesecke & Devrient GmbH, was engaged in the business of wholesale trading
of currency verification and processing systems (CVPS), SIM card systems, an...
Galderma Pharma SA vs Income Tax Officer (Delhi High Court, 2021) – Applicability of MFN Clause for Lower Withholding Tax under India–Switzerland DTAA
Facts of the
CaseThe Petitioner, Galderma Pharma SA, a Swiss
entity, challenged a certificate dated 18 November 2021 issued by the
Respondent (Income Tax Officer), directing deduction of tax at source (TDS) at 10%
on...
PR. Commissioner of Income Tax-12 vs Ms. Reeshu Goel | Section 68 Income Tax Act | Bogus LTCG on Penny Stock | Delhi High Court (2021:DHC:4171-DB)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 7th October 2019 passed by the Delhi Bench of the
ITAT in ITA No. 1691/Del/2019. The Assessing Officer had made an addition of
...