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Bently Nevada LLC vs Commissioner of Income Tax (International Taxation), Delhi-I | Delhi High Court on Taxability of Software Income and Attribution between Hardware, Software Sales & Services under Section 260A of the Income-tax Act, 1961
Facts of the CaseBently Nevada LLC filed multiple appeals under
Section 260A of the Income-tax Act against the order of the Income Tax
Appellate Tribunal dated 27.01.2017. The grievance raised by the appellant was
tha...
Principal Commissioner of Income Tax (Central)-2 vs Index Securities Private Limited & Vidhya Shankar Investment Pvt. Ltd. | Delhi High Court | Scope of Section 153C Proceedings in Absence of Incriminating Material
Facts of the
CaseA search and seizure operation under Section 132
was conducted by the Income Tax Department on Jagat Group and associated
entities on 14 September 2010. During the course of search, certain documents
...
Principal Commissioner of Income Tax, Delhi-2 vs Best Infrastructure (India) Pvt. Ltd. & Connected Matters | Delhi High Court | Sections 68, 132(4) & 153A of Income Tax Act | Whether Statement under Search can be Treated as Incriminating Material for Addition?
Facts of the
CaseThe Revenue preferred appeals under Section 260A of
the Income Tax Act, 1961, challenging the common order passed by the Income Tax
Appellate Tribunal (ITAT) concerning Assessment Years 2005-06 to 200...
Juhi Dixit vs Deputy Commissioner of Income Tax & Ors | Delhi High Court Quashes Reassessment Notices under Sections 147/148 on Mere Tax Evasion Petition Allegations
Facts of the CaseThe petitioners were directors of Scan Holdings Pvt. Ltd.
(SHPL), engaged in domestic and international packaging trade.The Revenue issued notices under Section 148 for reopening
assessment for AY 2009...
Bently Nevada LLC vs Commissioner of Income Tax (International Taxation), Delhi-I – Delhi High Court on Taxability of Software Income and Attribution Between Hardware, Software Sales and Services under Section 260A of the Income Tax Act
Facts of the CaseBently Nevada LLC preferred multiple appeals
before the Delhi High Court against the Tribunal’s order rejecting its appeals.
The dispute arose in relation to the tax treatment of software income and ...
Pr. Commissioner of Income Tax-6, New Delhi vs Monnet Ispat & Energy Ltd. | Delhi High Court on Applicability of IBC Moratorium to Pending Income Tax Appeals under Sections 14, 238 & 7 of Insolvency and Bankruptcy Code, 2016
Facts of the
CaseThe present batch of Income Tax Appeals was filed
by the Revenue before the Delhi High Court against the order passed by the
Income Tax Appellate Tribunal (ITAT) concerning the tax liability of Monnet...
Principal Commissioner of Income Tax, Delhi-2 vs Best Infrastructure (India) Pvt. Ltd. & Connected Matters | Delhi High Court on Section 68, Section 153A & Evidentiary Value of Statements under Section 132(4) of the Income Tax Act
Facts of the CaseA search and seizure operation under Section 132
was conducted on 15 September 2008 in the cases of the Best Group of Companies
and one Tarun Goyal. During the search, loose papers and documents were s...
Juhi Dixit vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court Quashes Reassessment Notices under Sections 147/148 of Income Tax Act on Absence of Tangible Material
Facts of the CaseThe Petitioners, being directors of Scan Holdings (P) Ltd., challenged
reassessment notices issued by the Assessing Officer under Section 148 for
Assessment Year 2009-10.The Revenue relied upon Tax Eva...
Bently Nevada LLC vs Commissioner of Income Tax (International Taxation), Delhi-I | Delhi High Court | Section 260A Income Tax Act | Taxability of Software Income & Attribution Between Hardware and Software Sales
Facts of the CaseBently Nevada LLC filed multiple appeals before
the Delhi High Court under Section 260A of the Income Tax Act against the order
passed by the Income Tax Appellate Tribunal dated 27.01.2017. The appella...
Pr. Commissioner of Income Tax-6, New Delhi vs Maruti Suzuki India Ltd. (Successor of Suzuki Powertrain India Ltd.) | Assessment on Non-Existent Entity after Amalgamation | Section 170(2), Section 143(3), Section 144C & Section 292B of Income Tax Act
Facts of the
CaseSuzuki Powertrain India Limited (SPIL) filed its
income tax return for Assessment Year 2011–12 declaring taxable income. The
return was processed and selected for scrutiny under the Income Tax Act. ...