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Principal Commissioner of Income Tax (Central)-3 vs M/s STC Developer Pvt. Ltd. (Delhi High Court) – Section 153C – Addition Based on Seized Material Without Corroborative Evidence Not Sustainable
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
28.02.2020. The dispute pertained to the alleged undisclosed income arising
from a ...
Amadeus IT Group SA vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Refund of Taxes under Section 240 of Income Tax Act
Facts of the
Case
The petitioner, a non-resident foreign company incorporated under
the laws of Spain, filed return of income declaring NIL income.
The Assessing Officer passed an order under Section 143(3),
...
Coursera Inc. vs Income Tax Officer TDS 1(2)(1) & Ors. – Delhi High Court on NIL TDS Certificate, Equalisation Levy & Section 10(50) Amendment
Facts of the CaseThe petitioner, Coursera Inc., filed a writ petition
challenging:
Order
dated 27.09.2021, and
Certificate
dated 23.09.2021
issued under Section 197(1) rejecting its request for NIL
T...
Nokia India Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 16(1) & Ors. – Delhi High Court Directs Grant of Refund with Interest under Section 244A | W.P.(C) 15030/2021 (2021:DHC:4405-DB)
Facts of the CaseThe Petitioner, Nokia India Pvt. Ltd., filed a writ petition
seeking implementation of appellate orders passed by the Income Tax Appellate
Tribunal (ITAT) dated 17 August 2020, 15 October 2020, a...
M/s Essjay Ericsson Private Limited vs Commissioner of Income Tax, New Delhi & Ors. (2021:DHC:4402-DB)
Facts of the CaseThe Petitioner, M/s Essjay Ericsson Private Limited, filed a
writ petition seeking refund of ₹6,05,46,907/- which had been recovered by the
Revenue authorities in excess of 20% of the disputed tax de...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) (2022:DHC:606-DB)
Facts of the CaseThe respondent, Hamdard National Foundation (India), a
charitable institution, had leased its properties to Hamdard Dawakhana (Wakf),
a related entity contributing substantial donations. The Assessing ...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) r/w Section 13(3) | Adequacy of Rent & Charitable Trust Exemption
Facts of the CaseThe present case involves a batch of appeals filed by the
Revenue against the order of the Income Tax Appellate Tribunal (ITAT), which
deleted additions made by the Assessing Officer (AO) under Section...
M/s UCWeb Mobile Private Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Validity of Unsigned Transfer Pricing Order under Section 92CA(3) of Income Tax Act
Facts of the CaseThe petitioner filed a writ petition challenging the validity
of a transfer pricing order issued under Section 92CA(3) for Assessment
Year 2017–18 along with a draft assessment order.The core g...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) & 13(3) of Income Tax Act | Adequacy of Rent & Exemption under Sections 11 & 12
Facts of the CaseThe present batch of appeals arose from a common order
passed by the Income Tax Appellate Tribunal (ITAT), wherein additions made by
the Assessing Officer were deleted. The Respondent, a charitable tru...
M/s Ramesth Constructions Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-19(1), Delhi & Ors. (2022:DHC:76-DB) (Refund of Excess Tax Recovery Beyond 20% – Sections 220(6), 245 & 143(3) of the Income Tax Act, 1961)
Facts of the CaseThe petitioner, M/s Ramesth Constructions Pvt. Ltd.,
filed a writ petition seeking refund of ₹1,66,35,954/- which had been recovered
by the Income Tax Department in excess of 20% of the disputed tax ...