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Wonder Bricks vs Principal Chief Commissioner of Income Tax, Delhi – Assessment Order Passed Before Expiry of Reply Time Violates Principles of Natural Justice (Delhi High Court)
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2014–15. The petitioner, Wonder Bricks, challenged the validity of
the assessment order dated 13.04.2023 on the ground that it was passed
...
Commissioner of Income Tax (International Taxation)-1, Delhi vs M/s Bio-Rad Laboratories (Singapore) Pte Ltd – Delhi High Court | ITA 564/2023 (AY 2019-20) | Fees for Technical Services under Indo-Singapore DTAA
Facts of the
CaseThe respondent/assessee, a Singapore-based entity,
provided information technology and administrative support services to
its Indian affiliate.The Assessing Officer (AO) categorized these
services as...
Pr. Commissioner of Income Tax-4 vs M/s Hellmann Worldwide Logistics India Pvt. Ltd. (Delhi High Court) – Section 92C Transfer Pricing | Internal vs External TNMM
Facts of the
CaseThe respondent/assessee, M/s Hellmann Worldwide
Logistics India Pvt. Ltd., engaged in freight forwarding services (air, sea,
land transport, warehousing, and customs clearance), filed its return for A...
Monnet Ispat and Energy Limited (Now JSW Steel Limited) vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court | W.P.(C) 13662/2019 | Section 156A Income Tax Act read with Insolvency and Bankruptcy Code
Facts of the
CaseThe petitioner, Monnet Ispat and Energy Limited,
sought substitution in the writ petition by JSW Steel Limited pursuant
to approval of a resolution plan by the NCLT, Mumbai Bench.The petitioner relied...
PR. Commissioner of Income Tax, Central-3 vs Sidhi Vinayak Aromatics Pvt. Ltd. (Delhi High Court) – Section 153C Additions Without Incriminating Material Not Sustainable
Facts of the
CaseThe Revenue filed appeals challenging the common
order passed by the Income Tax Appellate Tribunal (ITAT), which had adjudicated
issues arising from assessment years 2005–06 and 2006–07.The disput...
The Pr. Commissioner of Income Tax (Central-3) vs. Sidhi Vinayak Aromatics Pvt. Ltd. – No Addition Without Incriminating Material under Section 153C
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax,
Central-3) filed appeals against the order of the Income Tax Appellate Tribunal
(ITAT) concerning Assessment Years 2005–06 and 2006–07.A search o...
Shashi Mohan Garg vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 147/148 Quashed for Lack of “Reason to Believe”
Facts of the
CaseThe petitioner, Shashi Mohan Garg, filed a
writ petition challenging the validity of a reassessment notice dated 28.03.2019
issued under Section 148 of the Income-tax Act, 1961 for Assessment
Y...
Pr. Commissioner of Income Tax-7, Delhi vs SIL Investments Ltd. (Delhi High Court) – Section 80IA/80IB & 80M Deduction on Eligible Units and Dividend Distribution
Facts of the
CaseThe present case pertains to Assessment Year
2003–04, where the assessee filed its return declaring income of ₹1.14 crore
but paid tax under Section 115JB on book profits. The case was initially
...
PR. Commissioner of Income Tax–6 vs M/s Modi Rubber Ltd. | Delhi High Court | Section 271(1)(c) Penalty Invalid Due to Ambiguous Charge
Facts of the
CaseThe present appeal was filed by the Revenue (Pr.
Commissioner of Income Tax–6) challenging the order of the Income Tax Appellate
Tribunal (ITAT) dated 14.06.2018 for Assessment Year 2003–04.The As...
M/s Asian Hotels Ltd. vs Commissioner of Income Tax (Delhi High Court) – Section 37 | Renovation & Consultancy Expenses as Revenue Expenditure
Facts of the
Case
The assessee, M/s Asian Hotels Ltd., incurred substantial
expenses on renovation and refurbishment of its existing hotel
property.
It also paid ₹2,81,525/- to Gherzi Eastern Ltd. (GE...