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Rakesh Arora vs Assistant Commissioner of Income Tax (Delhi High Court) – Withdrawal of Appeal under Direct Tax Vivad Se Vishwas Scheme, 2020

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 124
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Facts of the CaseThe appellant, Rakesh Arora, had filed an appeal before the Delhi High Court under the Income Tax Act, 1961. During the pendency of the appeal, the appellant opted to settle the dispute under the Direc...

Pradeep Kumar Jindal vs PCIT-7 New Delhi: ITAT Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits – Delhi High Court Clarifies Rule 24 ITAT Rules

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 126
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Facts of the Case The petitioner filed an appeal before ITAT for Assessment Year 2008-09. The appeal was dismissed on 10 December 2015 due to non-appearance and alleged lack of prosecution. ...

Actis Advisers Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2021) – Withdrawal of Appeal under Direct Tax Vivad Se Vishwas Act, 2020

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 135
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Facts of the CaseThe appellant/assessee, Actis Advisers Pvt. Ltd., filed an application seeking permission to withdraw the present appeal. The request was made on the ground that the assessee had initiated steps to res...

Shyam Sunder Sethi vs Pr. Commissioner of Income Tax-10 & Ors (Delhi High Court, 2021) – Rejection of Vivad Se Vishwas Application Without Reasons Held Invalid | Section 2(1)(a), Direct Tax Vivad Se Vishwas Act, 2020

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 127
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Facts of the CaseThe petitioner, Shyam Sunder Sethi, filed his income tax return for AY 2011–12 declaring income of ₹49,32,900 and claimed exemption under Section 54 of the Income Tax Act, 1961, resulting in nil ca...

Commissioner of Income Tax (International Taxation)-3 vs M/s Sheraton International LLC (Delhi High Court) – Applicability of Precedent & Disposal of Revenue Appeals [ITA 176/2020 & Connected Matters]

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My Tax Expert
21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 149
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Facts of the CaseThe Revenue filed multiple appeals (ITA 176/2020, 177/2020, 178/2020, and 202/2020) before the Delhi High Court against M/s Sheraton International LLC concerning issues under international taxation.Dur...

Commissioner of Income Tax (International Taxation)-3 vs M/s Sheraton International LLC (2021) – Delhi High Court | Appeal Disposed Following Precedent u/s Income Tax Act

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My Tax Expert
21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 146
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Facts of the CaseThe present matter concerns multiple appeals filed by the Revenue before the Delhi High Court against M/s Sheraton International LLC. The appeals raised certain questions of law relating to internation...

Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC | Delhi High Court | ITA 176/2020 & Connected Matters | Covered by Earlier Precedent

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My Tax Expert
21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 132
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 Facts of the CaseThe present matter concerns multiple appeals filed by the Revenue (Commissioner of Income Tax – International Taxation) against M/s Sheraton International LLC. The appeals arose from disputes r...

Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC (2021:DHC:4505-DB) | Delhi High Court | Appeals Disposed Following Binding Precedent

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My Tax Expert
21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 124
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Facts of the CaseThe present matter involves multiple appeals filed by the Revenue (Commissioner of Income Tax – International Taxation) against M/s Sheraton International LLC.During the hearing, the Revenue submitte...

PR. Commissioner of Income Tax-5 vs M/s Landbase India Ltd (2021) – Taxability of Refundable Security Deposit on Golf Club Membership | Delhi High Court

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 130
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Facts of the CaseThe present appeal was filed by the Revenue challenging the order dated 26.08.2019 passed by the Income Tax Appellate Tribunal concerning Assessment Year 2005–2006.The Assessing Officer had made an a...

BT (India) Private Limited vs Income Tax Officer & Anr. (2021:DHC:1017-DB) – Delhi High Court on Jurisdiction under Sections 201(1), 201(1A) & Applicability of Section 195 of Income Tax Act

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21/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 154
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Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple writ petitions challenging the initiation of proceedings under Sections 201(1) and 201(1A) of the Income Tax Act, 1961 by the Income Tax Offic...