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WTS Energy DMCC vs Deputy Commissioner of Income Tax, Circle 3(1)(1) & Anr. | Delhi High Court | Section 197 TDS Certificate | FTS vs Business Income under India-UAE DTAA
Facts of the
CaseThe petitioner, WTS Energy DMCC, a
non-resident entity, filed a writ petition challenging the order dated
25.08.2022 passed by the Income Tax Department under Section 197 of the
Income Tax Act, 1961,...
Ajay Gupta (HUF) & Anr. vs Income Tax Officer Ward 54(1) Delhi (2022) – Reassessment u/s 148 Valid Where Accommodation Entry Alleged in Share Transactions
Facts of the CaseThe petitioners, Ajay Gupta (HUF) and Rajiv
Gupta (HUF), challenged reassessment proceedings initiated by the Income
Tax Department for AY 2016–17.
A Show Cause Notice under Section 148A(b) was iss...
Sundeep Kathuria vs Deputy Director of Income Tax, Investigation (Delhi High Court, 2023) – Challenge to Show Cause Notice under Black Money Act, 2015
Facts of the
CaseThe petitioner, Sundeep Kathuria, was an employee
of Vodafone Idea Ltd. until February 2021. During his employment, he received
Employee Stock Option Plans (ESOPs) from Vodafone Group PLC (parent comp...
PR. Commissioner of Income Tax-7 vs Surya Fresh Foods Pvt. Ltd. (Delhi High Court) – Section 153A Addition Without Incriminating Material Not Permissible
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order dated 11 January 2022 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Years 2009–10 and 2010–11.The core issue...
Sundeep Kathuria vs Deputy Director of Income Tax (Investigation) (Delhi High Court, 2023) – ESOP Disclosure & Black Money Act Section 43 Proceedings
Facts of the
CaseThe petitioner, Sundeep Kathuria, was employed with
Vodafone Idea Ltd. until February 2021. He received Employee Stock Option Plans
(ESOPs) from the parent company, Vodafone Group PLC.For Assessment Y...
Ajay Gupta (HUF) & Rajiv Gupta (HUF) vs Income Tax Officer, Ward 54(1) Delhi (Delhi High Court) – Reassessment under Sections 147, 148 & 148A upheld in Accommodation Entry Share Transactions Case (AY 2016-17)
Facts of the CaseThe Petitioners, Ajay Gupta (HUF) and Rajiv
Gupta (HUF), filed writ petitions challenging:
Order under Section 148A(d) of the Income Tax Act, 1961
Notice under Section 148 for reassessment (A...
Ravinder Kumar Aggarwal vs Income Tax Officer, Ward 20(3), New Delhi (Delhi High Court, 2022) – Validity of Section 148 Notice Issued to Struck Off Company Restored Under Section 252(3) of Companies Act
Facts of the
CaseThe Petitioner, being the director of a private
company, challenged a notice issued under Section 148 of the Income Tax Act,
1961 for Assessment Year 2012–13.The company had been struck off by the R...
M/s Dabur India Limited vs Commissioner of Income Tax (TDS) & Another (Delhi High Court, 2022) – Stay of Demand under Section 201/201(1A) & Applicability of Section 194H on Free Samples
Facts of the
CaseThe Petitioner, M/s Dabur India Limited,
challenged an order dated 26 October 2022 whereby its application for stay of
tax demand was dismissed and it was directed to deposit 20% of the
outstanding d...
M/s Dabur India Limited vs Commissioner of Income Tax (TDS) & Anr. | Delhi High Court | Section 194H & 201(1A) – Stay of Demand & TDS on Free Samples
Facts of the
Case
The petitioner, M/s Dabur India Limited, distributed free
samples and promotional goods to stockists.
The tax authorities treated such distribution as commission/brokerage,
thereby att...
M/s Dabur India Limited vs Commissioner of Income Tax (TDS) & Another (Delhi High Court, 2022) – Stay of Demand under Section 201/201(1A) & Applicability of Section 194H on Free Samples
Facts of the
CaseThe petitioner, M/s Dabur India Limited,
filed multiple writ petitions challenging the order dated 26.10.2022 whereby
its application for stay of tax demand was dismissed and it was directed to
depos...