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Rahul Anand vs Assistant Commissioner of Income Tax (International Tax), Delhi – Delhi High Court Sets Aside Section 148A(d) Order Due to Violation of Natural Justice (2023)
Facts of the
CaseThe petitioner challenged the order dated
13.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961, along with
the consequential notice dated 14.04.2023 issued under Section 148. The petiti...
Commissioner of Income Tax (International Taxation)-1 vs Bellsea Ltd. – No Permanent Establishment under Article 5(2)(g) of India-Cyprus DTAA due to Non-Exceeding 12-Month Threshold (Delhi High Court)
Facts of the
Case
The Respondent, Bellsea Ltd., was engaged in installation-related
activities in India.
The Revenue challenged ITAT orders for AY 2008-09 and 2009-10.
The Revenue argued that activities be...
Commissioner of Income Tax (International Taxation)-1 vs Bellsea Ltd. | Delhi High Court | Permanent Establishment under Article 5(2)(g) India-Cyprus DTAA | AY 2008-09 & 2009-10
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the orders of the Income Tax Appellate Tribunal (ITAT) for
Assessment Years 2008-09 and 2009-10. The core issue revolved around whether
the r...
Vidisha Singhal vs Income Tax Officer Ward 29(1) Delhi & Ors – Delhi High Court Sets Aside Defective Reassessment Proceedings under Sections 148, 148A(b) & 148A(d) of Income Tax Act, 1961
Facts of the
Case
Notice issued under Section 148A(b) dated 29 May 2022
Order passed under Section 148A(d) dated 22 July 2022
Consequential notice issued under Section 148 dated 23 July
2022
The petition...
Commissioner of Income Tax (International Taxation)-3 vs Starwood Hotel and Resorts Worldwide Inc. | Delhi High Court | Section 9(1)(vii) – FTS vs Included Services under Indo-US DTAA
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 29 April 2022 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2015–16. The dispute pertained to payment...
Openwave Mobility Inc. vs Deputy Commissioner of Income Tax & Anr (Delhi High Court, 2023) – Section 197 TDS Certificate | Taxability of Software License Fees | No Permanent Establishment in India
Facts of the CaseThe petitioner, Openwave Mobility Inc., a tax
resident of the United States, filed a writ petition challenging the denial of
a certificate under Section 197 of the Income Tax Act for deduction of tax a...
Principal Commissioner of Income Tax-7 vs Rishikesh Buildcon Pvt. Ltd. & Ors. | Section 275(1)(c) Limitation for Penalty u/s 271D – Delhi High Court
Facts of the
CaseThe present case involves three connected appeals
filed by the Revenue against different assessees, namely Rishikesh Buildcon
Pvt. Ltd., Rishikesh Properties Pvt. Ltd., and Rupa Promoters Pvt. Ltd., f...
Principal Commissioner of Income Tax-7 vs Rishikesh Buildcon Pvt. Ltd. & Ors. (Delhi High Court) – Limitation for Penalty u/s 271D read with Section 275(1)(c) of Income Tax Act
Facts of the CaseThe present appeals were filed by the Revenue
against a common order passed by the ITAT concerning Assessment Year 2006-07.
The Assessees were engaged in land development activities and had
...
Principal Commissioner of Income Tax-7 vs Rishikesh Buildcon Pvt. Ltd. & Ors. | Section 275(1)(c) Limitation on Penalty u/s 271D – Delhi High Court
Facts of the
Case
The Assessees (Rishikesh Buildcon Pvt. Ltd., Rishikesh Properties
Pvt. Ltd., and Rupa Promoters Pvt. Ltd.) were engaged in land development
business.
During assessment proceedings (AY ...
PR. Commissioner of Income Tax-10 vs M/s Rajat Finvest (Delhi High Court) – Bogus LTCG Allegation, Section 68 & 147 Reopening – No Addition Without Evidence
Facts of the
Case
A survey under Section 133A was conducted on 07.08.2012.
The Revenue alleged that the assessee introduced unaccounted income
in the guise of LTCG through transactions in shares of REI ...