Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Turner General Entertainment Networks India Pvt. Ltd. vs Commissioner of Income Tax & Anr. (Delhi High Court, 2023)
Facts of the Case
The
petitioner, Turner General Entertainment Networks India Pvt. Ltd., claimed
refunds for Assessment Years 2009–10 to 2012–13.
The
total refund amount, including interest, wa...
Religare Advisors Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2023) – Invalid Return under Section 139(9) Set Aside
Facts of the CaseThe petitioner, Religare Advisors Limited (formerly
Religare Wealth Management Limited), filed its income tax return for
Assessment Year (AY) 2018–19 on 15.10.2018 under its old name.Subsequently:
...
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta (Delhi High Court, ITA 403/2023, 405/2023 & 406/2023) – No Addition in Absence of Incriminating Material in Completed Assessments under Search Proceedings
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court against the order of the Income Tax Appellate Tribunal (ITAT) dated
12.10.2022 concerning Assessment Years 2009-10, 2011-12, an...
Commissioner of Income Tax (International Taxation)-1, New Delhi vs Cognyte Technologies Israel Ltd. (Formerly Verint Systems Ltd.) – Delhi High Court (2023) | Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-Israel DTAA
Facts of the Case
The
case pertains to Assessment Year 2012–13.
The
respondent/assessee, a company incorporated in Israel, received
consideration from Indian entities, including Wipro Ltd., for t...
PR. Commissioner of Income Tax, Delhi–7 vs M/s Omniglobe Information Technologies (India) Pvt. Ltd. (Delhi High Court) – Section 92CA, 143(3), 144C | Transfer Pricing – Exclusion of KPO Comparables in ITES/BPO Services
Facts of the CaseThe present appeal pertains to Assessment Year 2012–13, where
the assessee, a wholly owned subsidiary of a US-based entity, was engaged in
providing IT-enabled services (ITES)/BPO services such as ph...
Commissioner of Income Tax (International Taxation)-1, New Delhi vs Cognyte Technologies Israel Ltd. (Formerly Verint Systems Ltd.) – Delhi High Court | Off-the-Shelf Software Not Royalty u/s 9(1)(vi) & Article 12 DTAA
Facts of the CaseThe respondent/assessee, Cognyte Technologies Israel Ltd.,
a company incorporated in Israel, received consideration from Indian customers,
including Wipro Ltd., for the sale of software during Assessme...
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta | No Additions in Completed Assessments without Incriminating Material u/s 153A | Delhi High Court
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging the order of the Income Tax Appellate Tribunal (ITAT)
concerning Assessment Years 2009–10, 2011–12, and 2...
Dish TV India Limited vs Directorate General of Income Tax & Ors. – Delhi High Court (2023) | W.P.(C) 10472/2023 | Representation & Natural Justice in Tax Proceedings
Facts of the CaseThe petitioner, Dish TV India Limited, filed a writ
petition before the Delhi High Court, seeking limited relief in relation
to proceedings involving the Directorate General of Income Tax and other
re...
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta | No Addition in Absence of Incriminating Material in Completed Assessments (Sections 153A/143 of Income Tax Act)
Facts of the CaseThe appeals were filed by the Revenue against the order of
the Income Tax Appellate Tribunal (ITAT), which had ruled in favor of the
assessee, Meera Gupta.The Tribunal observed that no incriminating ma...
Darpan Kohli vs Assistant Commissioner of Income Tax | Delhi High Court | Section 271F Income Tax Act | Penalty Notice Set Aside
Facts of the CaseThe petitioner, Darpan Kohli, approached the High Court
challenging a show-cause notice dated 11.07.2023 issued under Section
271F of the Income Tax Act for imposition of penalty for Assessment Year
2...