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Commissioner of Income Tax (International Taxation)–2 vs MOL Corporation (Delhi High Court) – Remand Order, Royalty on Software & Infructuous Appeal under Indo-US DTAA
Facts of the
Case
The present appeal was filed by the Revenue
challenging the remand order passed by the Income Tax Appellate Tribunal
(ITAT). The ITAT had restored the matter to the Assessing Officer for fresh
ad...
Commissioner of Income Tax (International Taxation)-2 vs Microsoft Corporation (Delhi High Court) – Software Licensing Not Royalty u/s 9(1)(vi) | Section 260A Appeal Dismissed
Facts of the
CaseThe Revenue filed appeals under Section 260A
challenging the ITAT order dated 13 May 2019. The dispute pertained to whether
the income earned by Microsoft Corporation from licensing of software in Ind...
Kapoor Industries Limited vs Deputy Commissioner of Income Tax & Ors (2022) – Reassessment Notice Quashed for Violation of Natural Justice under Section 148 Income Tax Act
Facts of the
CaseThe petitioner, Kapoor Industries Limited,
filed writ petitions challenging reassessment notices dated 30 March 2021
issued under Section 148 for Assessment Years 2015–16, 2016–17, and 2017–18,
...
Commissioner of Income Tax (International Taxation)-2 vs MOL Corporation | Delhi High Court | Royalty Taxability & ITAT Remand Infructuous | ITA 419/2019
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), wherein the
Tribunal had remanded the matter back to the Assessing Officer (AO) for
fres...
Kapoor Industries Limited vs Deputy Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Reassessment Invalid Due to Violation of Natural Justice under Sections 147 & 148 of Income Tax Act
Facts of the CaseThe petitioner, Kapoor Industries Limited, filed writ
petitions challenging reassessment notices dated 30 March 2021 issued under
Section 148 for Assessment Years 2015–16, 2016–17, and 2017–18, a...
Principal Commissioner of Income Tax, Delhi–07 vs. Punjab National Bank (Erstwhile United Bank of India) | Section 40(a)(ia) & Section 14A r/w Rule 8D | Delhi High Court (2022)
Facts of the
CaseThe Respondent/Assessee, Punjab National Bank
(erstwhile United Bank of India), filed its return of income for AY 2010–11
under Section 139(1) of the Income Tax Act, 1961. The case was selected for
...
Principal Commissioner of Income Tax, Delhi–07 vs. Punjab National Bank (Erstwhile United Bank of India) | Section 40(a)(ia) & Section 14A r/w Rule 8D | Delhi High Court (2022)
Facts of the
CaseThe Respondent/Assessee, Punjab National Bank
(erstwhile United Bank of India), filed its return of income for AY 2010–11
under Section 139(1) of the Income Tax Act, 1961. The case was selected for
...
GE Energy Parts Inc. & Anr. vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2022) – Section 197 TDS Withholding Rate & Permanent Establishment Attribution
Facts of the CaseThe present writ petitions were filed by the petitioners
challenging the orders dated 23.09.2021 passed by the Assessing Officer (AO)
under Section 197 of the Income Tax Act, 1961, relating to Financia...
Kshipra Jatana vs Assistant Commissioner of Income Tax Circle 63(1) & Ors. (2022:DHC:1997-DB) – Refund of Excess Tax Recovery Beyond 10% Without Section 245 Notice Held Illegal
Facts of the
CaseThe present writ petition was filed seeking refund
of ₹1,52,240/- which had been recovered in excess of 10% of the total disputed
tax demand for Assessment Year 2017–18 by adjusting refunds due fo...
Qualcomm Technologies, Inc. vs Deputy Commissioner of Income Tax (International Tax Circle 3-1-1) & Ors. | Delhi High Court | AY 2018-19 Refund & TDS Credit Rectification Case
Facts of the Case
The
petitioner filed its return of income for AY 2018–19.
The
return was processed under Section 143(1) of the Income Tax Act.
No
scrutiny assessment was conducted for the re...