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Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Taxability of Concessional Educational Facilities Provided to Employees’ Children under Rule 3(5) of the Income Tax Rules and TDS Liability under Sections 201(1) & 201(1A)
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, was subject to the provisions of Chapter XVII-B of the Income Tax Act.
During an inspection of its books of account covering the financ...
Commissioner of Income Tax-III vs. M/s SIEL Industrial Estate Ltd. (Delhi High Court) – Penalty Proceedings under Section 271(1)(c) Cannot Survive Without Recorded Satisfaction of the Assessing Officer
Facts of the Case
The Assessing Officer completed the assessment proceedings against
M/s SIEL Industrial Estate Ltd.
Subsequently, penalty proceedings under Section 271(1)(c) of the
Income Tax Act, 1961, ...
Commissioner of Income Tax v. M/s Samir Bio-Tech (Pvt.) Ltd. (2008:DHC:3236-DB): Deletion of Section 68 Additions on Share Application Money where Assessee Company Discharges Initial Onus of Proving Subscriber Identity, Genuineness of Banking Channel Transactions, and Creditworthiness Reflected in Audited Financial Statements
Facts of the CaseThe Revenue (Income Tax Department) preferred an appeal before
the High Court of Delhi against the order dated 23.03.2007 passed by the Income
Tax Appellate Tribunal (ITAT) in ITA 4213/Del/2001 for the...
Birla Vidya Niketan v. Income Tax Officer | Delhi High Court Upholds Taxability of Concessional School Fee Perquisite under Rule 3(5) of Income-tax Rules | Sections 201(1), 201(1A) & Rule 3(5)
Facts of the CaseThe assessee, Birla Vidya Niketan, is a public school run by a
registered society and subject to the provisions of Chapter XVII-B of the
Income-tax Act. During an inspection of the school’s books of ...
Commissioner of Income Tax vs. M/s India Crafts (and Connected Matters) – Interpretation of Section 271(1B) of the Income Tax Act, 1961, Regarding Retrospective Deemed Recording of Satisfaction for Initiation of Penalty Proceedings in Post-01.04.1989 Assessment Orders
Facts of the CaseThe present batch of appeals (including ITA No. 766/2006 and
other connected matters) was originally referred to a Full Bench of the Delhi
High Court by a Division Bench. The reference was made to addr...
Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Concessional Education Facility to Employees’ Children, Taxable Perquisite and Applicability of Rule 3(5) of Income Tax Rules
Facts of the CaseBirla Vidya Niketan, a public school run by a registered
society, was subject to the provisions of Chapter XVII-B of the Income-tax Act.
During an examination of its books of account conducted by the I...
Professional Legal Analysis: Whether Interconnect and Port Access Charges Qualify as ‘Fees for Technical Services’ under Section 194J – A Critical Review of the Delhi High Court Judgment in Commissioner of Income Tax vs. Bharti Cellular Ltd. & Ors.
Facts of the CaseThe respondents are engaged in providing cellular telephone
services. To facilitate calls between different networks, these providers must
route calls through the infrastructure of other entities like ...
Birla Vidya Niketan vs Income Tax Officer (Delhi High Court) – Whether Concessional School Fees Provided to Employees’ Children Qualify for Exemption under Rule 3(5) of the Income Tax Rules, 1962
Facts of the Case
Birla
Vidya Niketan is a public school run by a registered society and is
governed by the provisions of Chapter XVII-B of the Income Tax Act, 1961.
During
examination of the assess...
Are Interconnect/Port Access Charges "Fees for Technical Services" under Section 194J? – Commissioner of Income Tax vs. Bharti Cellular Ltd.
Facts of the CaseThe assessees are cellular mobile telephone service providers
licensed by the Department of Telecommunications. To facilitate calls between
subscribers of different networks, these assessees must inter...
Commissioner of Income Tax Vs M/s H.B. Estate Developers Ltd. [Delhi High Court] – Consistency in Treatment of Administrative & Professional Expenses – No Substantial Question of Law
Facts of the CaseThe assessee, M/s H.B. Estate Developers Ltd., was engaged in
the business of real estate construction and had various projects under
construction during Assessment Years 1996-97, 1997-98 and 1998-99.F...