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PR. Commissioner of Income Tax–16, New Delhi vs Maharani Enterprises (Delhi High Court) – Disallowance under Section 40(a)(i) for Non-Deduction of TDS on Export Commission
Facts of the CaseThe Revenue filed an appeal under Section 260A challenging the
order of the Income Tax Appellate Tribunal (ITAT), which upheld the decision of
the Commissioner of Income Tax (Appeals).The dispute perta...
Principal Commissioner of Income Tax (Central)-3 vs Bhilwara Energy Ltd. | Section 14A Disallowance Not Applicable in Absence of Exempt Income (Delhi High Court)
Facts of the Case
The
Revenue filed appeals against a common order passed by the ITAT dated
02.08.2022.
The
dispute related to Assessment Years:
2014–15
2015–16
201...
Principal Commissioner of Income Tax (Central)-3 vs Bhilwara Energy Ltd | Section 14A Disallowance Not Applicable Where No Exempt Income Earned | Delhi High Court
Facts of the Case
The
Revenue filed appeals against a common order dated 02.08.2022 passed by
the ITAT.
The
appeals related to Assessment Years:
2014–15
2015–16
201...
Principal Commissioner of Income Tax-6 vs Nokia Siemens Networks India Pvt. Ltd. | Delhi High Court | Section 37 & Section 41(1) | Provision for Liquidated Damages as Ascertained Liability
Facts of the CaseThe present appeal pertains to Assessment Year 2004–05,
where the Revenue challenged the order of the Income Tax Appellate Tribunal
(ITAT) dated 31.01.2018. The respondent/assessee, Nokia Siemens Net...
Principal Commissioner of Income Tax (Central)-3 vs Bhilwara Energy Ltd. | Section 14A Disallowance Not Applicable Where No Exempt Income Earned | Delhi High Court
Facts of the Case
The
Revenue filed appeals against a common order of the Income Tax Appellate
Tribunal (ITAT) dated 02.08.2022.
The
Tribunal had deleted disallowance made under Section 14A for
...
AVS Infrabuild Private Limited vs Assistant Commissioner of Income Tax & Ors. – Invalid Reassessment Notice under Section 148 due to Jurisdictional Errors | Section 148, 148A(d), 292B Income Tax Act
Facts of
the CaseThe petitioner, AVS Infrabuild Private Limited, challenged
reassessment proceedings initiated by the Income Tax Department for AY 2014–15.
The challenge was directed against:
Notice
under Se...
Principal Commissioner of Income Tax (Central)-3 vs Bhilwara Energy Ltd | Section 14A Disallowance Not Applicable Where No Exempt Income Earned (Delhi High Court)
Facts of the CaseThe Revenue filed multiple appeals challenging a common order
passed by the Income Tax Appellate Tribunal (ITAT) dated 02.08.2022. The
Tribunal had deleted the disallowance made under Section 14A of th...
Pr. Commissioner of Income Tax-7 vs Yakult Danone India Pvt. Ltd. – AMP Expenses & Bright Line Test Not an International Transaction | Delhi High Court (ITA 208/2023)
Facts of the CaseThe present appeal was filed by the Revenue (Pr. Commissioner
of Income Tax-7) before the Delhi High Court challenging the order of the
Income Tax Appellate Tribunal (ITAT) dated 06.10.2020 for Assessm...
Pr. Commissioner of Income Tax–6 vs Nokia Solutions & Networks India Pvt. Ltd. (Delhi High Court) – Provision for Liquidated Damages & Unascertained Liability under Income Tax Act, 1961
Facts of the CaseThe appeal was filed by the Revenue challenging the order
passed by the Income Tax Appellate Tribunal dated 31.01.2018.The dispute pertained to deletion of an addition amounting to ₹3,24,11,982,
whic...
PR. Commissioner of Income Tax–7, Delhi vs M/s Reservation Data Maintenance India Pvt. Ltd. (Delhi High Court) – Exclusion of Comparables in Transfer Pricing (AY 2009–10)
Facts of the CaseThe present appeal pertains to Assessment Year 2009–10,
wherein the assessee, engaged in Information Technology Enabled Services
(ITES)/BPO services and online data processing, filed its return decla...