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Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Adequacy of Rent under Section 13(2)(b) of Income Tax Act, 1961
Facts of the CaseThe respondent, Hamdard National Foundation (India), a
charitable institution, had leased its properties to Hamdard Dawakhana (Wakf),
a related entity contributing substantial donations. The Assessing ...
EY Global Services Ltd. & Anr. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court on Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the Case
EY Global Services Ltd. (UK) provided technology services,
software licenses, and support services to EY network entities
globally.
EYGBS (India) Pvt. Ltd. entered into agreements to re...
Alcatel Lucent International vs Income Tax Officer, TDS Ward-1(1)(1), International Taxation (Delhi High Court, 2021) – Delay in Disposal of Section 197 Application and Mandamus for Time-Bound Decision
Facts of the
CaseThe petitioner, Alcatel Lucent International, filed
an application dated 30 August 2021 under Section 197 of the Income Tax Act for
issuance of a certificate authorizing lower or nil deduction of tax ...
PR. Commissioner of Income Tax-4 vs M/s Giesecke & Devrient (India) Pvt. Ltd. | Delhi High Court | Section 271(1)(c) Penalty | Transfer Pricing | AY 2007-08
Facts of the
CaseThe Respondent, a wholly owned subsidiary of
Giesecke & Devrient GmbH, was engaged in the business of wholesale trading
of currency verification and processing systems (CVPS), SIM card systems, an...
Galderma Pharma SA vs Income Tax Officer (Delhi High Court, 2021) – Applicability of MFN Clause for Lower Withholding Tax under India–Switzerland DTAA
Facts of the
CaseThe Petitioner, Galderma Pharma SA, a Swiss
entity, challenged a certificate dated 18 November 2021 issued by the
Respondent (Income Tax Officer), directing deduction of tax at source (TDS) at 10%
on...
PR. Commissioner of Income Tax-12 vs Ms. Reeshu Goel | Section 68 Income Tax Act | Bogus LTCG on Penny Stock | Delhi High Court (2021:DHC:4171-DB)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 7th October 2019 passed by the Delhi Bench of the
ITAT in ITA No. 1691/Del/2019. The Assessing Officer had made an addition of
...
Mon Mohan Kohli vs Assistant Commissioner of Income Tax & Anr. (2021:DHC:4181-DB) – Reassessment Notices Post Finance Act 2021 Held Invalid
Facts of the
CaseThe petitioners challenged reassessment notices
issued by the Income Tax Department after 1st April 2021, invoking the unamended
provisions of Sections 147/148.The Revenue relied on TOLA (Relaxa...
Pro Commissioner of Income Tax, Central Circle v. Vikas Telecom Ltd. (2021:DHC:4206-DB) – Addition under Section 68 Unsustainable in Absence of Incriminating Material in Section 153C Proceedings
Facts of the
CaseThe Revenue initiated proceedings against the
assessee company pursuant to a search conducted on the Raj Darbar Group under
Section 132 of the Income Tax Act. During the search, certain documents
all...
Principal Commissioner of Income Tax (Central)-3 vs M/s STC Developer Pvt. Ltd. (Delhi High Court) – Section 153C – Addition Based on Seized Material Without Corroborative Evidence Not Sustainable
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
28.02.2020. The dispute pertained to the alleged undisclosed income arising
from a ...
Amadeus IT Group SA vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Refund of Taxes under Section 240 of Income Tax Act
Facts of the
Case
The petitioner, a non-resident foreign company incorporated under
the laws of Spain, filed return of income declaring NIL income.
The Assessing Officer passed an order under Section 143(3),
...