Knowledge Portal

Click here to explore deep insights, FAQs, and comprehensive tax guides.

Explore Now

Intertek India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2021) – Rectification under Section 154 & Refund Direction Case

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 127
Read More »
Facts of the CaseThe petitioner, Intertek India Private Limited, filed a writ petition seeking a direction to the respondent (Assistant Commissioner of Income Tax) to dispose of its rectification application dated 24...

Paramount Residency Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2021) – Section 68 Income Tax Act | Remand for Fresh Adjudication on Merits

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 127
Read More »
Facts of the Case The appellant filed an appeal against the ITAT order dated 11 December 2020 for Assessment Year 2011–12. The ITAT had allowed the Revenue’s appeal and reversed the findings of...

Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors. | Delhi High Court | Section 9(1)(i), Section 147 Income Tax Act | Permanent Establishment & Income Attribution

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 126
Read More »
Facts of the CaseThe present appeals were filed by the Revenue challenging the order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the Revenue’s appeals and allowed the cross-objections of the asse...

Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors (2021:DHC:3050-DB) – No PE in India & No Substantial Question of Law under Section 147

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 115
Read More »
Facts of the CaseThe present appeals were filed by the Revenue challenging the order dated 20 October 2020 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had dismissed the appeals filed by the Revenue and...

Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors | Delhi High Court | Section 9(1)(i), Section 147, DTAA (Permanent Establishment)

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 130
Read More »
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi High Court challenging the order dated 20th October 2020 passed by the Income Tax Appellate Tribunal (ITAT). The Tribunal had dismissed th...

Paramount Residency Private Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Section 68 Addition, Remand for Fresh Adjudication on Merits

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 130
Read More »
Facts of the CaseThe present appeal was filed by the appellant, Paramount Residency Private Limited, challenging the order dated 11th December 2020 passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year...

Late Sh. Ram Avtar Bhageria (Through LRs) vs Assistant Commissioner of Income Tax Circle 61(1), New Delhi & Anr. (2021) – Invalid Reassessment Notice Issued in Name of Deceased Assessee u/s 148 Income Tax Act

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 128
Read More »
Facts of the CaseThe present writ petition was filed challenging a reassessment notice dated 24 June 2021 issued under Section 148 of the Income Tax Act, 1961 in the name of Late Shri Ram Avtar Bhageria for Assessment ...

Ramtech Consulting vs National E-Assessment Centre & Ors. (Delhi High Court, 2021) – Violation of Natural Justice under Section 144B of Income Tax Act

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 140
Read More »
Facts of the CaseThe petitioner challenged the draft assessment order dated 25 March 2021 and the final assessment order dated 24 May 2021 for Assessment Year 2017–18. The impugned orders were passed under Sections...

Commissioner of Income Tax (Exemptions), Delhi vs Association of State Road Transport Undertakings (Delhi High Court, 2021) – Charitable Purpose under Section 2(15) despite Commercial Receipts

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 141
Read More »
Facts of the CaseThe present appeal was filed by the Commissioner of Income Tax (Exemptions), Delhi challenging the order dated 25 February 2020 passed by the Income Tax Appellate Tribunal (ITAT), wherein the appeal of...

BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdiction under Section 201 & TDS on Payments to Non-Residents

Author
My Tax Expert
20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 192
Read More »
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple writ petitions challenging a common order dated 26.08.2021 and the issuance of show cause notices under Sections 201(1) and 201(1A) of the Inc...