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PR. Commissioner of Income Tax (Central)-2 vs M/s Bharat Hotels Ltd. – No Disallowance u/s 14A in Absence of Exempt Income | Delhi High Court
Issues InvolvedWhether disallowance under Section 14A of the Income Tax Act,
1961 can be made when the assessee has not earned any exempt income during the
relevant assessment year. Petitioner’s Arguments...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of the Income Tax Act, 1961
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six separate assessment orders passed on 28.03.2023 for
multiple Assessment Years (AYs 2014–15 to 2019–20). These orders were passed
under Sec...
Mask Consultants Pvt. Ltd. vs Income Tax Officer & Anr. | Delhi High Court | Invalid Reassessment Order Due to Non-Consideration of Reply under Section 148A(d)
Facts of the CaseThe petitioner, Mask Consultants Pvt. Ltd., challenged:
Notice
dated 20.03.2023 issued under Section 148A(b)
Order
dated 30.03.2023 passed under Section 148A(d)
The petitioner ha...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court | Section 153C, 144, 142(1), 156 Income Tax Act | Violation of Natural Justice in Assessment Proceedings
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged multiple assessment orders passed for six different Assessment Years
(2014–15 to 2019–20).
The Assessing Officer (AO) issued notices under Se...
Mask Consultants Pvt. Ltd. vs Income Tax Officer & Anr. | Delhi High Court | Invalid Reassessment Order Due to Non-Consideration of Reply under Section 148A(d)
Facts of the CaseThe petitioner, Mask Consultants Pvt. Ltd., challenged:
Notice
dated 20.03.2023 issued under Section 148A(b)
Order
dated 30.03.2023 passed under Section 148A(d)
The petitioner ha...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of the Income Tax Act, 1961
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six separate assessment orders passed on 28.03.2023 for
multiple Assessment Years (AYs 2014–15 to 2019–20). These orders were passed
under Sec...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton International LLC (2023) – Centralized Fees Not Taxable | Delhi High Court
Facts of the Case
The
respondent/assessee, Sheraton International LLC, earned “centralized fees”
from Indian entities.
These
fees related to services such as:
Sales
and mark...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Violation of Natural Justice in Assessment under Sections 153C & 144 of Income Tax Act
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
filed multiple writ petitions challenging six assessment orders dated 28.03.2023
passed by the Assessing Officer (AO) for Assessment Years 2014–15, 2015–1...
PR. Commissioner of Income Tax (Central)-2 vs M/s Bharat Hotels Ltd. (2023) – Section 14A Disallowance Not Applicable Where No Exempt Income Earned | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 30.08.2022 passed by the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2017–18. The dispute pertained to the deletio...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Violation of Natural Justice in Assessment under Sections 153C, 142(1), 144 & 156 of Income Tax Act
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
challenged six assessment orders dated 28.03.2023 passed for different
assessment years under Section 153C read with Section 144 of the Income Tax
Act.The pe...