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Rolls-Royce Plc vs Deputy Director of Income Tax (International Taxation), Delhi High Court – Permanent Establishment & Profit Attribution under Section 9(1) of Income Tax Act
Facts of the Case
Rolls-Royce
Plc (assessee) supplied aero engines and spare parts to Indian customers.
Its
wholly owned subsidiary, RRIL, operated in India and maintained a liaison
office.
Earl...
Commissioner of Income Tax vs. M.S. Aggarwal (2019) – Dismissal of Appeal Due to Low Tax Effect under CBDT Circular No. 17/2019 | Delhi High Court
Facts of the
CaseThe present matter pertains to appeals filed by the
Commissioner of Income Tax before the Delhi High Court against the respondent,
M.S. Aggarwal. The appeals were registered as ITA 169/2005 and ITA 89...
Commissioner of Income Tax vs. M.S. Aggarwal (2019:DHC:7386-DB) – Dismissal of Appeals on Low Tax Effect under CBDT Circular No. 17/2019
Facts of the
CaseThe present matter involves appeals filed by the
Revenue (Commissioner of Income Tax) against the respondent, M.S. Aggarwal,
before the Delhi High Court. The appeals pertained to income tax disputes;
...
FIITJEE Ltd. (Successor of Times A & M (India) Ltd.) vs Pr. Commissioner of Income Tax–2 | Delhi High Court | Disallowance of Bogus Advertisement Expenses & Software Depreciation u/s 32 & 37 of Income Tax Act
Facts of the CaseThe appellant, FIITJEE Ltd. (successor of Times A & M
(India) Ltd.), claimed deductions for web advertisement expenses and depreciation
on purchase of customized software for Assessment Years 2004â...
Aradhana Drinks and Beverages Pvt. Ltd. & Anr. vs Commissioner of Income Tax | Delhi High Court | ITA 52/2019 & ITA 53/2019 | Appeal Withdrawn After Success in Remand Proceedings
Facts of the
CaseThe appellants, Aradhana Drinks and Beverages
Pvt. Ltd. and Aradhana Foods and Juice Pvt. Ltd., had filed appeals
before the Delhi High Court against orders passed by the Commissioner of Income
Tax.D...
FIITJEE Ltd. (Successor of Times A & M (India) Ltd.) vs Principal Commissioner of Income Tax-2 | Delhi High Court | Disallowance of Bogus Web Advertisement & Software Depreciation Claims | Sections 131, 133(6), 143, 147 Income Tax Act
Facts of the CaseThe appellant, FIITJEE Ltd. (successor of Times A & M
(India) Ltd.), claimed deductions for:
Web
advertisement expenses, and
Depreciation
on purchase of customized software
...
Aradhana Drinks and Beverages Pvt. Ltd. & Anr. vs Commissioner of Income Tax (Delhi High Court, 2019) – Appeal Withdrawn After Success in Remand Proceedings
Facts of the
CaseThe appellants, Aradhana Drinks and Beverages
Pvt. Ltd. and Aradhana Foods and Juice Pvt. Ltd., had filed appeals
before the Delhi High Court challenging orders under the Income Tax Act.During the pen...
Commissioner of Income Tax vs Suresh Mittal & Anr. | Low Tax Effect Appeals Dismissed by Delhi High Court (2019:DHC:7387-DB)
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court, including ITA No. 43/2010, ITA No. 47/2010, and ITA No. 1499/2010,
against the respondents (Suresh Mittal and Karan Sawhney).At th...
Genpact India Private Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2019) – Maintainability of Writ Petition vis-à -vis Section 115QA Buyback Tax Demand under Income Tax Act
Facts of the
CaseThe petitioner, Genpact India Private Limited,
challenged an assessment order dated 31 December 2016 passed under Section
143(3) of the Income Tax Act for AY 2014–15. The dispute primarily concerned...
Vedanta Limited vs Assistant Commissioner of Income Tax, Circle 26(1) & Anr. (2019) – Reopening of Assessment u/s 147/148 on Accommodation Entries
Facts of the CaseThe petitioner, Vedanta Limited (successor of Sterlite
Industries Pvt. Ltd.), challenged a reassessment notice issued under Section
148 of the Income Tax Act for AY 2012–13.
The
Assessing Off...