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BDR Builders & Developers Pvt. Ltd. vs Assistant Commissioner of Income Tax | Delhi High Court Quashes Section 148 Reassessment Notice Issued to Non-Existent Amalgamated Entity
Facts of the CaseThe Petitioner, BDR Builders & Developers Pvt. Ltd.,
challenged the validity of a notice issued under Section 148 of the Income Tax
Act, 1961 for reopening assessment proceedings concerning Assessm...
Principal Commissioner of Income Tax-8 vs Steria India Ltd. | Section 10A Income Tax Act | Exclusion from Export Turnover Must Also Be Excluded from Total Turnover | Delhi High Court
Facts of the CaseThe Revenue filed multiple appeals before the
Delhi High Court challenging the order of the Income Tax Appellate Tribunal
(ITAT). The dispute centered on the methodology for computing deduction under
...
Pr. Commissioner of Income Tax Central-3 vs PPC Business and Products Pvt. Ltd. & Ors. – Limitation for Completion of Assessment under Sections 153A, 153B & 153C of Income Tax Act | Delhi High Court
Facts of the
Case
A search under Section 132(1) was initiated on 21 March
2007 against multiple business entities and related persons.
Searches were conducted at multiple premises, including Pitam Pura
...
Principal Commissioner of Income Tax–8 vs Steria India Ltd. | Delhi High Court | Section 10A Income Tax Act | Exclusion from Export Turnover Must Also Be Excluded from Total Turnover
Facts of
the CaseThe appeals were filed by
the Revenue against the assessee, Steria India Ltd., concerning the method of
computation of deduction under Section 10A of the Income Tax Act, 1961. The
central controversy...
Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court | Section 260A Income Tax Act | Revenue Appeals Dismissed Following Earlier Judicial Precedents
Facts of the Case
The
Revenue preferred multiple appeals before the Delhi High Court against the
common order of the ITAT.
The
ITAT had dismissed the Revenue’s appeals.
The
Revenue invok...
Pr. Commissioner of Income Tax-14 vs Kamaljeet Khosla | Limitation for Penalty Proceedings under Section 158BFA(3)(c) of the Income Tax Act – Delhi High Court
Facts of the CaseThe present matter arose from two appeals
preferred by the Revenue challenging the order dated 12.04.2017 passed by the
Income Tax Appellate Tribunal (ITAT) concerning the block period from
01.04.1996...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court | Section 153A, 153B & 153C of Income Tax Act, 1961 | Limitation for Search Assessments and Validity of Last Panchnama
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court against various assessees including PPC Business and Products Pvt.
Ltd., Surya Vinayak Industries Ltd., J.H. Business India Pvt. Ltd., an...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd. Korea | Delhi High Court on Taxability of Offshore Supply under Income Tax Act and India-Korea DTAA
Facts of the CaseThe respondent-assessee, a Korean company, entered into
contracts relating to supply of equipment and materials for an infrastructure
project in India. The issue before the AAR concerned taxability of ...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation for Assessment under Sections 153A, 153B & 153C of the Income Tax Act, 1961
Facts of the
CaseThe Income Tax Department conducted search and
seizure operations on 21 March 2007 under Section 132 against multiple entities
belonging to the Surya Vinayak Group and associated persons, including PP...
Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act, 1961
Facts of the CaseThe respondents/assessees approached the Income Tax
Settlement Commission for settlement of tax liabilities. During the
proceedings, based on the Revenue’s report, additions were made beyond the
inc...