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Commissioner of Income Tax (International Taxation) vs JC Bamford Investment Ltd (Delhi High Court) – Appeal Withdrawn Pursuant to Mutual Agreement Procedure Resolution [ITA 179/2015 & Connected Matters]
Facts of the CaseAs per the order, multiple appeals were filed by JC Bamford
Excavators Ltd. and JC Bamford Investments Ltd. against the Income Tax
Authorities. These appeals were listed under various ITA numbers befor...
JC Bamford Excavators Ltd. & Ors. vs Deputy Director of Income Tax & Anr. (Delhi High Court, 2019) – Appeals Withdrawn Pursuant to Settlement under Indo-UK Mutual Assistance Context
Facts of the Case
Multiple
appeals (ITA Nos. 687/2014, 69/2015, 589/2015, 485/2015, 307/2018,
81/2017, 309/2018) were filed by JC Bamford group entities.
The
appeals were directed against orders pa...
Commissioner of Income Tax vs Bhanot Construction & Housing Ltd. (2019) – Section 40(a)(ia) | Retrospective Relief on TDS Deposit Compliance
Facts of the Case
The
assessee, engaged in construction and real estate business, made payments
of ₹17,00,20,000/- to a contractor.
TDS
amounting to ₹34,00,400/- was deducted but deposite...
Principal Commissioner of Income Tax vs M/s Cliff Scaffoldings Pvt. Ltd. (ITA 355/2018 & ITA 574/2018) – Delhi High Court | Low Tax Effect Appeal Dismissed under CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax)
filed appeals before the Delhi High Court under Section 260A of the Income Tax
Act, 1961 against the respondent, M/s Cliff Scaffoldings Pvt. Ltd.Duri...
PR. Commissioner of Income Tax–2, Delhi vs M/s Birlasoft (India) Ltd. (Delhi High Court) – Transfer Pricing Benchmarking & Internal TNMM Comparison | Sections 37 & 46
Facts of the CaseThe present appeals were filed by the Revenue before the
Delhi High Court challenging a common order dated 9 August 2018 passed
by the Income Tax Appellate Tribunal (ITAT) for Assessment Years 2012–1...
THE PR. COMMISSIONER OF INCOME TAX–3 vs DLF HOME DEVELOPERS LTD (2019) – Delhi High Court | Section 14A, 37, 145 & Accounting Standards – Allowability of Brokerage, Software & Business Expenditure under Percentage Completion Method
Facts of
the CaseThe assessee, a real estate developer, filed its return for AY
2008–09 claiming deductions on various expenditures including brokerage,
software expenses, and payments for maintenance service...
PR. Commissioner of Income Tax–2, Delhi vs M/s Birlasoft (India) Ltd. (Delhi High Court) – Transfer Pricing Benchmarking | Sections 37 & 46 – ITA 587/2019 & 596/2019
Facts of the CaseThe present appeals were filed by the Revenue before the
Delhi High Court challenging a common order dated 9 August 2018 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Years 2012–1...
Principal Commissioner of Income Tax, Delhi-2 vs. Vineet Gupta (Delhi High Court) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 3/2018
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court against the respondent assessee, Vineet Gupta. During the hearing,
counsel for the Revenue submitted that the tax effect involved in the
...
PR. Commissioner of Income Tax–2, Delhi vs M/s Birlasoft (India) Ltd. (Delhi High Court) – Transfer Pricing Benchmarking | Sections 37 & 46 – ITA 587/2019 & 596/2019
Facts of the CaseThe present appeals were filed by the Revenue before the
Delhi High Court challenging a common order dated 9 August 2018 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Years 2012–1...
G.V. Infosolutions Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. – Condonation of Delay in TDS Refund Claim under Section 119(2)(b) of the Income Tax Act
Facts of the Case
The
petitioner filed its Income Tax Return for AY 2013–14 declaring TDS of
₹15,62,500.
However,
an additional TDS of ₹31,25,000 was not claimed due to oversight.
Th...