Coursera Inc. vs Income Tax Officer TDS 1(2)(1) & Ors. – Delhi High Court on NIL TDS Certificate, Equalisation Levy & Section 10(50) Amendment

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 103
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Facts of the CaseThe petitioner, Coursera Inc., filed a writ petition challenging: Order dated 27.09.2021, and Certificate dated 23.09.2021 issued under Section 197(1) rejecting its request for NIL T...

Nokia India Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 16(1) & Ors. – Delhi High Court Directs Grant of Refund with Interest under Section 244A | W.P.(C) 15030/2021 (2021:DHC:4405-DB)

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 92
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 Facts of the CaseThe Petitioner, Nokia India Pvt. Ltd., filed a writ petition seeking implementation of appellate orders passed by the Income Tax Appellate Tribunal (ITAT) dated 17 August 2020, 15 October 2020, a...

M/s Essjay Ericsson Private Limited vs Commissioner of Income Tax, New Delhi & Ors. (2021:DHC:4402-DB)

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 83
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Facts of the CaseThe Petitioner, M/s Essjay Ericsson Private Limited, filed a writ petition seeking refund of ₹6,05,46,907/- which had been recovered by the Revenue authorities in excess of 20% of the disputed tax de...

Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) (2022:DHC:606-DB)

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 78
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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 ...

Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) r/w Section 13(3) | Adequacy of Rent & Charitable Trust Exemption

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 94
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Facts of the CaseThe present case involves a batch of appeals filed by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT), which deleted additions made by the Assessing Officer (AO) under Section...

M/s UCWeb Mobile Private Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Validity of Unsigned Transfer Pricing Order under Section 92CA(3) of Income Tax Act

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 73
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 Facts of the CaseThe petitioner filed a writ petition challenging the validity of a transfer pricing order issued under Section 92CA(3) for Assessment Year 2017–18 along with a draft assessment order.The core g...

Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) & 13(3) of Income Tax Act | Adequacy of Rent & Exemption under Sections 11 & 12

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 94
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Facts of the CaseThe present batch of appeals arose from a common order passed by the Income Tax Appellate Tribunal (ITAT), wherein additions made by the Assessing Officer were deleted. The Respondent, a charitable tru...

M/s Ramesth Constructions Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-19(1), Delhi & Ors. (2022:DHC:76-DB) (Refund of Excess Tax Recovery Beyond 20% – Sections 220(6), 245 & 143(3) of the Income Tax Act, 1961)

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 67
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Facts of the CaseThe petitioner, M/s Ramesth Constructions Pvt. Ltd., filed a writ petition seeking refund of ₹1,66,35,954/- which had been recovered by the Income Tax Department in excess of 20% of the disputed tax ...

Commissioner of Income Tax vs India Trade Promotion Organisation (Delhi High Court, 2022) – Interpretation of Section 2(15) & Exemption under Section 10(23C)(iv)

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 71
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Facts of the CaseThe present appeals were filed by the Commissioner of Income Tax challenging the order dated 13 September 2019 passed by the Income Tax Appellate Tribunal (ITAT) concerning Assessment Years 2009–10, ...

M/s Dabur India Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Violation of Natural Justice in Transfer Pricing Proceedings under Section 92CA(2) of the Income Tax Act, 1961

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My Tax Expert
18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 88
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Facts of the CaseThe petitioner, M/s Dabur India Limited, filed a writ petition challenging the order dated 31st July 2021 passed by the Transfer Pricing Officer (TPO) under Section 92CA(2) of the Income Tax Act, 1961 ...