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Commissioner of Income Tax vs. Anita Jain: Delhi High Court Rules on Deductibility of Business Expenses During Temporary Lull vs. Closure Under Section 37(1) and Notional Rent of Co-Occupied Partnership Premises Under Section 22 of the Income Tax Act
Facts of the Case
The
Appellant (Revenue/CIT) filed three appeals against the Assessee, Anita
Jain, for the Assessment Years (AYs) 1999-2000, 2000-2001, and 2001-2002.
The
Assessee had a history of...
ALM Exports, ALM Infotech City Pvt. Ltd. & Ors. vs. Deputy Commissioner of Income-tax, New Delhi: Legal Challenge Against Provisional Attachment of Assets Under Section 281-B in Pending Search Assessments Under Section 153-A of the Income-tax Act, 1961
Facts of the Case
This
batch of interconnected writ petitions arises out of a common
administrative order dated October 13, 2008, passed by the Deputy
Commissioner of Income-tax, Central Circle-13, Ne...
Jal Hotels Co. Ltd. vs. Assistant Director of Income Tax: Validity of Reopening Assessment Under Section 147/148 Based on Change of Opinion Without New Material
Facts
of the Case·
The Petitioner, Jal Hotels Company
Ltd., filed its regular Income Tax returns along with copies of four distinct
commercial agreements executed with...
ALM Exports & Others vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi: High Court Modifies Section 281-B Provisional Attachment Order on Bank Accounts and Immovable Properties Pending Section 153-A Search Assessments
Facts of the Case
The
petitioners filed writ petitions challenging a common order dated October
13, 2008, passed by the Deputy Commissioner of Income-tax, Central
Circle-13, New Delhi.
The
im...
ALM Exports & Others. Vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi – Challenge to Provisional Attachment Under Section 281-B of Income-tax Act, 1961 for Pending Section 153-A Assessments When Search was Not Conducted
Facts of the Case
The
writ petitions were filed against a common order dated October 13, 2008,
passed by the Deputy Commissioner of Income-tax, Central Circle-13, New
Delhi.
The
Revenue issue...
ALM Exports & Others vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi – Validity of Provisional Attachment Under Section 281-B Pending Time-Barred Section 153-A Assessments Where No Search Operations Were Conducted
Facts of the Case
The
petitioners filed a cluster of writ petitions challenging a common order
dated October 13, 2008, issued by the Deputy Commissioner of Income-tax,
Central Circle-13, New Delhi.
...
JAL HOTELS CO. LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX: LANDMARK DELHI HIGH COURT JUDGMENT ON IMPERMISSIBILITY OF REOPENING INCOME TAX ASSESSMENT UNDER SECTION 147/148 BASED ON A MERE CHANGE OF OPINION IN THE ABSENCE OF NEW TANGIBLE MATERIAL
Facts
of the Case·
Assessee’s Return
Submission: The Petitioner, Jal Hotels Co. Ltd.,
filed its Income Tax Returns for the Assessment Years 2001-2002, 2002-2003, and...
Commissioner of Income Tax v. Bharti Cellular Ltd. (and Connected Appeals) – Delhi High Court: Whether Interconnection and Port Access Charges Paid by Telecom Operators Constitute "Fees for Technical Services" Under Section 194J of the Income Tax Act, 1961 Requiring Tax Deduction at Source (TDS)
Facts of the Case
The
Parties: The Appellants represent the Revenue
Department (Commissioner of Income Tax). The Respondents/Assessees are
various telecom companies (such as Bharti Cellular Ltd., Esco...
Commissioner of Income Tax vs. [Respondent Name] – Appeal Dismissed for Want of Committee on Disputes (COD) Approval with Liberty to Refile Upon Clearance Under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe Revenue (Income Tax Department) preferred an appeal (ITA
No. 71/2009) before the High Court of Delhi against the respondent assessment
order/tribunal order. Alongside the main appeal, a miscellaneo...
Commissioner of Income Tax vs. Bharti Cellular Ltd. (with Escotel Mobile Communications Ltd. & Hutchison Essar Telecom Ltd.) – Whether Interconnect, Port, and Access Charges Paid by Telecom Operators Constitute "Fees for Technical Services" (FTS) Liable for TDS under Section 194J of the Income Tax Act, 1961
Facts of the Case
The
respondents/assessees are telecom companies providing cellular mobile
telephone services to subscribers within their respective circles assigned
by the Department of Telecommunic...