Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta (ITA 403/2023, 405/2023 & 406/2023) – Delhi High Court | No Addition Without Incriminating Material in Completed Assessments (Section 153A)
Facts of the CaseThe Revenue (Appellant) filed appeals before the Delhi High
Court against the order of the Income Tax Appellate Tribunal (ITAT) dated
12.10.2022 concerning Assessment Years (AYs) 2009-10, 2011-12, and ...
Jindal Stainless Ltd vs Deputy Commissioner of Income Tax & Ors (Delhi High Court, 2023) – Refund Adjustment Beyond 20% Held Illegal under Section 245 of Income Tax Act
Facts of the CaseThe petitioner, Jindal Stainless Ltd, challenged the action of
the Income Tax Department in adjusting refunds due for Assessment Year (AY)
2022–23 against outstanding demands relating to AYs 2011–1...
Turner General Entertainment Networks India Pvt. Ltd. vs Commissioner of Income Tax & Anr. (Delhi High Court, 2023)
Facts of the Case
The
petitioner, Turner General Entertainment Networks India Pvt. Ltd., claimed
refunds for Assessment Years 2009–10 to 2012–13.
The
total refund amount, including interest, wa...
Religare Advisors Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2023) – Invalid Return under Section 139(9) Set Aside
Facts of the CaseThe petitioner, Religare Advisors Limited (formerly
Religare Wealth Management Limited), filed its income tax return for
Assessment Year (AY) 2018–19 on 15.10.2018 under its old name.Subsequently:
...
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta (Delhi High Court, ITA 403/2023, 405/2023 & 406/2023) – No Addition in Absence of Incriminating Material in Completed Assessments under Search Proceedings
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court against the order of the Income Tax Appellate Tribunal (ITAT) dated
12.10.2022 concerning Assessment Years 2009-10, 2011-12, an...
Commissioner of Income Tax (International Taxation)-1, New Delhi vs Cognyte Technologies Israel Ltd. (Formerly Verint Systems Ltd.) – Delhi High Court (2023) | Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-Israel DTAA
Facts of the Case
The
case pertains to Assessment Year 2012–13.
The
respondent/assessee, a company incorporated in Israel, received
consideration from Indian entities, including Wipro Ltd., for t...
PR. Commissioner of Income Tax, Delhi–7 vs M/s Omniglobe Information Technologies (India) Pvt. Ltd. (Delhi High Court) – Section 92CA, 143(3), 144C | Transfer Pricing – Exclusion of KPO Comparables in ITES/BPO Services
Facts of the CaseThe present appeal pertains to Assessment Year 2012–13, where
the assessee, a wholly owned subsidiary of a US-based entity, was engaged in
providing IT-enabled services (ITES)/BPO services such as ph...
Commissioner of Income Tax (International Taxation)-1, New Delhi vs Cognyte Technologies Israel Ltd. (Formerly Verint Systems Ltd.) – Delhi High Court | Off-the-Shelf Software Not Royalty u/s 9(1)(vi) & Article 12 DTAA
Facts of the CaseThe respondent/assessee, Cognyte Technologies Israel Ltd.,
a company incorporated in Israel, received consideration from Indian customers,
including Wipro Ltd., for the sale of software during Assessme...
PR. Commissioner of Income Tax-7, Delhi vs Meera Gupta | No Additions in Completed Assessments without Incriminating Material u/s 153A | Delhi High Court
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging the order of the Income Tax Appellate Tribunal (ITAT)
concerning Assessment Years 2009–10, 2011–12, and 2...
Dish TV India Limited vs Directorate General of Income Tax & Ors. – Delhi High Court (2023) | W.P.(C) 10472/2023 | Representation & Natural Justice in Tax Proceedings
Facts of the CaseThe petitioner, Dish TV India Limited, filed a writ
petition before the Delhi High Court, seeking limited relief in relation
to proceedings involving the Directorate General of Income Tax and other
re...