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Commissioner of Income Tax v. M/s Nestle India Ltd. & Connected Matters (Delhi High Court) – MAT Credit under Section 115JAA to be Set Off Before Charging Interest under Sections 234B & 234C; Section 154 Not Invocable on Debatable Issue
Facts of the
CaseThe Revenue filed multiple appeals challenging
orders of the Income Tax Appellate Tribunal which had held that MAT credit
available under Section 115JAA should be adjusted before computing interest
u...
Commissioner of Income Tax vs. M/s Jindal Exports Ltd. & Connected Matters (Delhi High Court) – MAT Credit under Section 115JAA to be Set Off Before Levy of Interest under Sections 234B and 234C
Facts of the
CaseSeveral appeals involving different assessees were
heard together because all raised a common legal issue relating to MAT credit
under Section 115JAA.The assessees had MAT credit available from ...
Taneja Developers & Infrastructure Ltd. vs Assistant Commissioner of Income Tax & Others | Stay of Tax Demand in High-Pitched Assessment 350 Times Higher Than Returned Income | Delhi High Court
Facts of the
CaseThe petitioner, Taneja Developers & Infrastructure
Ltd., filed its income tax return for Assessment Year 2005-06 declaring a total
income of ₹46,41,070. Subsequently, the Assessing Officer passe...
Commissioner of Income Tax v. Gujarat Guardian Limited [2009:DHC:243-DB] – Delhi High Court
Facts of the
CaseThe Commissioner of Income Tax preferred an appeal
before the Delhi High Court under Section 260A of the Income-tax Act, 1961
against the judgment dated 05.10.2007 passed by the Income Tax Appellate
...
Commissioner of Income Tax v. Assessee Group Cases (ITA Nos. 1048/2008 to 1055/2008) – Appeals Dismissed as Infructuous Following Dismissal of Revenue's Connected Appeals | Delhi High Court
Facts
of the Case
Multiple Income Tax
Appeals (ITA Nos. 1048/2008 to 1055/2008) were filed before the Delhi High
Court.
These appeals were
connected with Revenue appeals arising from the same judgm...
Batch of Income Tax Appeals (ITA Nos. 1048/2008 to 1055/2008) v. Commissioner of Income Tax – Delhi High Court Dismisses Appeals as Academic Following Dismissal of Connected Revenue Appeals (2009:DHC:9835-DB)
Facts of the Case
Multiple Income Tax Appeals were heard together as they arose from the same
judgment. During the pendency of these appeals, the connected appeals preferred
by the Revenue were decided and dismissed b...
Commissioner of Income Tax v. Assessee (ITA No. 1048/2008 to 1055/2008) – Appeals Dismissed as Academic Following Dismissal of Revenue Appeals | Delhi High Court
Facts
of the Case
Multiple Income Tax
Appeals bearing ITA Nos. 1048/2008 to 1055/2008 were listed before the
Delhi High Court.
These appeals arose out
of the same judgment that had also been challe...
Commissioner of Income Tax vs Assessee Group Cases (ITA Nos. 1048/2008 to 1055/2008) – Appeals Dismissed as Academic Consequent to Dismissal of Revenue Appeals | Delhi High Court
Facts
of the Case
Multiple appeals bearing
ITA Nos. 1048/2008 to 1055/2008 were listed before the Delhi High Court.
These appeals were
connected with Revenue appeals arising out of the same judgment.
T...
[Name of Assessee] vs Commissioner of Income Tax – Delhi High Court Holds Assessee’s Appeal Becomes Academic After Dismissal of Revenue’s Connected Appeals | ITA No. 1050/2008 (25 February 2009)
FACTS
OF THE CASE
Multiple Income Tax
Appeals filed by the assessee were pending before the Delhi High Court.
These appeals arose from
the same judgment that was also challenged by the Revenue through se...
Director of Income Tax vs. Galileo International Inc. | Delhi High Court | CRS Income Attribution, Permanent Establishment (PE), Business Connection & Taxability of Non-Resident Income under Sections 5(2) and 9(1)(i)
Facts of the CaseGalileo International Inc., a company incorporated
in the United States and a tax resident of the USA, operated a global
Computerized Reservation System (CRS) providing electronic reservation and...