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Principal Commissioner of Income Tax vs Central Electronics | Unabsorbed Depreciation Carry Forward Beyond Eight Years | Section 32(2) Income Tax Act
Facts of the
CaseThe present appeals were filed by the Revenue
before the Delhi High Court challenging the allowability of carry forward of
unabsorbed depreciation beyond eight years. The dispute arose in light of the...
Bently Nevada LLC vs Income Tax Officer, Ward-1(1)(2), International Taxation & Anr. | Delhi High Court | Section 197 Income Tax Act | Arbitrary TDS Certificate Quashed
Facts of the CaseThe Petitioner, Bently Nevada LLC, a US-based company
engaged in offshore supply of goods to Indian customers, challenged a lower
withholding certificate issued under Section 197 of the Income Tax Act,...
Shah-E-Naaz Judge vs Additional Director of Income Tax (Investigation): Delhi High Court Quashes Search Warrant and Section 153A Proceedings for Lack of Valid “Reason to Believe” under Sections 132 & 153A of Income-tax Act
Facts of the CaseThe petitioners, namely Shah-E-Naaz Judge, Sandeep
Kohli, and Sahyr Kohli, challenged notices issued under Section 153A
of the Income-tax Act and the search warrants issued under Section 132 for
three...
Shah-E-Naaz Judge & Ors. vs Additional Director of Income Tax (Investigation) & Anr. | Delhi High Court | Section 132 & 153A Income Tax Act
Facts of the
Case
Petitioners (Shah-E-Naaz Judge, Sandeep Kohli, Sahyr Kohli)
challenged notices under Section 153A and search warrants under Section
132.
The search originated from proc...
Shah-E-Naaz Judge vs Additional Director of Income Tax (Investigation) – Invalid Search & Seizure under Section 132 and Quashing of 153A Proceedings
Facts of the
CaseThe petitioners, Shah-E-Naaz Judge, Sandeep Kohli,
and Sahyr Kohli, challenged the legality of search warrants issued under
Section 132 and consequential notices under Section 153A of the Income Tax A...
PR. COMMISSIONER OF INCOME TAX-09 vs M/S VODAFONE MOBILE SERVICES LTD (2018) – Deduction under Section 80IA on Telecom Infrastructure Sharing & Ancillary Income
Facts of the
Case
The assessee, M/s Vodafone Mobile Services Ltd., was engaged in
providing telecommunication services.
It claimed deduction under Section 80IA(2A) for Assessment Year
2008–09.
The ...
PR. Commissioner of Income Tax-09 vs M/s Vodafone Mobile Services Ltd. (Delhi High Court) – Section 80IA Deduction on Telecom Infrastructure Sharing & Ancillary Charges
Facts of the
CaseThe present appeals were filed under Section 260A
of the Income Tax Act, 1961 by the Revenue against the order of the Income Tax
Appellate Tribunal concerning Assessment Year 2008–09. The dispute ar...
Principal Commissioner of Income Tax-8 vs M/s Shruti Fastners Ltd. (2018) 2018:DHC:8300-DB – Appeal Dismissed on Low Tax Effect under CBDT Monetary Limits with Liberty for Revival
Facts of the
CaseThe Revenue filed appeals against the
respondent-assessee. During the hearing, the counsel for the Revenue submitted
that the tax effect involved in the present appeals was below ₹50 lakhs.
Accordi...
M/s Infonox Software Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax (Delhi High Court, 2019) – Withdrawal of Criminal Petitions under Section 139(1) Income Tax Act
Facts of the CaseThe petitioners, M/s Infonox Software Pvt. Ltd. & others,
filed multiple petitions before the Delhi High Court challenging criminal
proceedings initiated by the Income Tax Department. The mat...
Pr. Commissioner of Income Tax-6 vs Macquarie Global Services Pvt. Ltd. (2018) – Section 10AA Deduction for SEZ Unit Not Denied Without Splitting or Reconstruction
Facts of the
CaseThe respondent-assessee, Macquarie Global Services
Pvt. Ltd., had an existing 100% Export Oriented Unit (EOU) eligible for
deduction under Section 10A up to AY 2011-12. Subsequently, the assessee
est...