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Principal Commissioner of Income Tax, Delhi-8 vs Samtel Machines and Projects Ltd. – No Disallowance Without Exempt Income (Delhi High Court, 2018)
Facts of the
CaseThe Revenue preferred appeals against the order of
the Income Tax Appellate Tribunal concerning Assessment Years 2008–09 and
2009–10. The core factual position, as accepted by the Revenue, was tha...
Commissioner of Income Tax-III vs Shyam Telelink Ltd. & Pr. Commissioner of Income Tax-8 vs Sistema Shyam Teleservices Ltd. (Delhi High Court) – Section 260A | Taxability of Unutilized Prepaid Talk Time
Facts of the
CaseThe respondent-assessee, engaged in providing
telecom services, offered prepaid and postpaid services. While postpaid income
was recognized based on actual usage, the dispute arose regarding prepaid
...
Principal Commissioner of Income Tax-5 vs Tally Automobiles Pvt. Ltd. – No Disallowance under Section 14A in Absence of Exempt Income (Delhi High Court, 2018)
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against the order of the Income Tax Appellate Tribunal concerning
Assessment Years 2010–11 and 2011–12. The core factual position, as accepted...
Principal Commissioner of Income Tax-5 vs Tally Automobiles Pvt. Ltd. (2018) – No Disallowance u/s 14A in Absence of Exempt Income | Delhi High Court
Facts of the
CaseThe assessee, Tally Automobiles Pvt. Ltd., was
subjected to disallowance proceedings by the Income Tax Department under
Section 14A of the Income Tax Act for the relevant assessment years. However,
i...
Principal Commissioner of Income Tax–5 vs JBM Auto Ltd. (Delhi High Court) – No Disallowance u/s 14A in Absence of Exempt Income
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court against the assessee, JBM Auto Ltd., challenging the deletion of
disallowance under Section 14A of the Income Tax Act.During the hearing, the Re...
PR. Commissioner of Income Tax-6 vs Max Medical Services Pvt. Ltd. (Delhi High Court) – No Disallowance on Change in Profit Sharing Ratio due to Business Exigency [ITA 1480/2018 & 1487/2018 | AY 2010-11 & 2011-12]
Facts of the CaseThe assessee, Max Medical Services Pvt. Ltd., was engaged in
the business of construction of hospitals, leasing and sale of medical
equipment, and trading in chemicals, medicines, and drugs. The case p...
Shreya Aeren & Anr. vs Assistant Commissioner of Income Tax & Anr. (2019:DHC:7591-DB) – Withdrawal of Writ Petition with Liberty to Pursue Statutory Appeal before CIT(A)
Facts of the
CaseThe petitioners, Shreya Aeren and Sanjeev
J. Aeren, filed writ petitions before the Delhi High Court challenging
proceedings initiated by the Income Tax Department. During the course of the
hearing, ...
Pyramid IT Consulting Pvt. Ltd. vs Additional Commissioner of Income Tax | Delhi High Court on Transfer Pricing Adjustment, Functional Comparability and Selection of Comparable Companies under Sections 92C & 254(2) of the Income-tax Act, 1961
Facts of the CaseThe
assessee, Pyramid IT Consulting Pvt. Ltd., was engaged in providing value-added
IT solutions and IT staffing services to global entities. For Assessment Year
2010-11, the assessee filed its return...
PR. Commissioner of Income Tax-6, New Delhi vs McDonald’s India Pvt. Ltd. (Delhi High Court) – Section 14A Disallowance Not Applicable in Absence of Exempt Income [AY 2008-09]
Facts of the CaseThe Revenue filed
an appeal under Section 260A challenging the order of the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2008-09. The Assessing Officer had made a
disallowance of ₹1,64,4...
Commissioner of Income Tax (LTU) vs Honda Cars India Ltd. (2019) – Royalty & Technical Knowhow Payments Held as Revenue Expenditure under Income Tax Act
Facts of the
CaseThe present appeal was filed by the Revenue before
the Delhi High Court against the order of the Income Tax Appellate Tribunal
(ITAT) for Assessment Year 2010–11. The core dispute revolved around mu...