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Pr. Commissioner of Income Tax-2 vs CHL Limited | Delhi High Court on Section 14A Disallowance, Director’s Commission, Training Expenditure & Interest-Free Advances under Income Tax Act, 1961
Case Title (In Vs. Form)Pr. Commissioner of Income Tax-2 vs CHL LimitedCourt: High Court of Delhi
Citation: 2017:DHC:8933-DB
Case No.: ITA Nos. 638/2017 & 693/2017
Date of Decision: 21 August 2017 Facts of t...
Pr. Commissioner of Income Tax–18 vs N.S. Software (Firm) | Delhi High Court | Section 153A of Income Tax Act | Scope of Additions in Unabated Assessments under Search Proceedings
Facts of the
CaseThe Revenue preferred appeals before the Delhi High
Court concerning Assessment Years 2005–06 and 2006–07 against the order
passed in favour of the assessee, N.S. Software (Firm). The controversy
...
Pr. Commissioner of Income Tax-6 Vs. McCain Foods India Pvt. Ltd. | Delhi High Court on Transfer Pricing (RPM vs TNMM) and Nature of Seed Development Expenditure under Income Tax Act
Facts of the
CaseThe assessee, McCain Foods India Pvt. Ltd., adopted
the Resale Price Method (RPM) for benchmarking its international
transactions for transfer pricing purposes. However, the Transfer Pricing
Officer ...
Pr. Commissioner of Income Tax (Central-02) v. Mera Baba Reality Associates Pvt. Ltd. | Scope of Revision under Section 263 where Assessment under Section 153A was Completed after Due Inquiry | Delhi High Court
Facts of the CaseThe assessee was subjected to a search and seizure operation
under Section 132. During the course of that search, no incriminating material
relating to the assessee was found. Subsequently, in a separa...
Pr. Commissioner of Income Tax–6, New Delhi vs Monnet Ispat & Energy Ltd. | Delhi High Court on IBC Moratorium Overriding Income Tax Proceedings | Sections 14, 238 Insolvency and Bankruptcy Code, 2016
Facts of the CaseThe Revenue Department filed multiple income tax appeals
before the Delhi High Court challenging the order passed by the Income Tax
Appellate Tribunal (ITAT) concerning the tax liability of Monnet Ispa...
GE Nuovo Pignone S.P.A. vs Commissioner of Income Tax (International Taxation), Delhi | ITAT’s Failure to Adjudicate PE, FTS & Attribution Grounds – Delhi High Court
Facts of the
CaseThe Assessee, GE Nuovo Pignone S.P.A., filed
multiple appeals before the Delhi High Court under Section 260A challenging a
common order passed by the Income Tax Appellate Tribunal (ITAT) for Assessmen...
Latika Datt Abbott & Charu Datt Bhatia vs Director of Income Tax Investigation Unit-II & Ors. | Adjustment of Seized Cash Towards Advance Tax Liability under Section 132B of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe petitioners were subjected to search and seizure
proceedings under the Income Tax Act, 1961, wherein substantial cash amounts
were seized by the Income Tax Department.In the case of Latika Datt Abb...
Pr. Commissioner of Income Tax-6, New Delhi vs Monnet Ispat & Energy Ltd. | Effect of Section 14 IBC Moratorium on Pending Income Tax Appeals | Delhi High Court
Facts of the CaseThe Respondent-Assessee, Monnet Ispat & Energy Ltd., was
subjected to insolvency proceedings initiated under Section 7 of the Insolvency
and Bankruptcy Code, 2016 by State Bank of India before the ...
GE Nuovo Pignone S.P.A. vs Commissioner of Income Tax (International Taxation), Delhi – ITAT’s Failure to Adjudicate Permanent Establishment (PE), Fees for Technical Services (FTS) & Attribution of Income | Delhi High Court
Facts of the
CaseThe appellant-assessee, GE Nuovo Pignone S.P.A.,
filed appeals under Section 260A challenging a common order passed by the
Income Tax Appellate Tribunal (ITAT) relating to Assessment Years 2001-02 to
...
Pr. Commissioner of Income Tax-Central-1 vs Sundeep Gupta & Sameer Gupta | Penalty under Section 271AAA cannot be imposed without admission during search statement | Delhi High Court
Facts of the
CaseA search assessment for Assessment Year 2010–11 was
completed under Section 153A of the Income Tax Act. Pursuant to additions made
during assessment, the Assessing Officer imposed penalty upon the a...