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Commissioner of Income Tax v. HCL Technologies Ltd. | Delhi High Court Dismisses Revenue Appeals Following DCIT v. Binary Semantics Precedent | ITA Nos. 209, 210, 211 & 212 of 2010
Facts of the Case
The
dispute pertained to Assessment Year 2004-05.
The
Income Tax Appellate Tribunal decided the Revenue’s appeals as well as the
assessee’s cross-objections in favour of the as...
Income Tax Officer Vs. M/S Delhi Iron Works (P) Ltd. & Ors.
Facts
of the Case·
The Parties: The Petitioner in this matter is the Income Tax
Department (through the Income Tax Officer), and the Respondents are M/S Delhi
Iron Wor...
Rahuljee & Company Pvt. Ltd. v. Income Tax Appellate Tribunal-I & Others | Delhi High Court Permits Conversion of Writ Petition into Appeal under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe petitioner-assessee, Rahuljee & Company Pvt. Ltd., had
challenged the assessment order before the Commissioner of Income Tax (Appeals)
and thereafter filed a second appeal before the Income Tax...
Commissioner of Income Tax (Revenue) vs. HCL Technologies Limited & HCL Techno Limited | Delhi High Court | ITA Nos. 209/2010, 210/2010, 211/2010 & 212/2010 | Assessment Year 2004-05 | Revenue Appeals Dismissed Following Earlier Precedents
Facts of the CaseThe present batch of appeals comprised ITA Nos. 209/2010,
210/2010, 211/2010 and 212/2010. ITA Nos. 209/2010 and 210/2010 related to
Assessment Year 2004-05 and involved the same question of law. Separ...
Income Tax Officer v. M/s Delhi Iron Works (P) Ltd. & Ors.
Facts
of the CaseThe Petitioner (Income Tax Department)
filed criminal complaints before the Additional Chief Metropolitan Magistrate
(ACMM), Delhi, against the respondent company (Respondent No. 1) and its
Director ...
Commissioner of Income Tax-IV vs. Hindustan Coca Cola Beverages Pvt. Ltd. – Depreciation on Goodwill as Intangible Asset and Scope of Revision under Section 263 of the Income Tax Act, 1961 | Delhi High Court
Facts of the Case
The
assessee, Hindustan Coca Cola Beverages Pvt. Ltd., was engaged in the
manufacture and trading of non-alcoholic beverages.
The
assessee claimed depreciation on goodwill under Se...
Commissioner of Income Tax v. HCL Technologies Ltd. & Connected Appeals | Delhi High Court | ITA Nos. 209/2010, 210/2010, 211/2010 & 212/2010 | Judgment dated 14 January 2011
Facts of the Case
ITA
Nos. 209/2010 and 210/2010 related to Assessment Year 2004-05 and raised
identical questions of law.
Separate
appeals were filed because the Tribunal had disposed of both the R...
Commissioner of Income Tax (Revenue) vs HCL Technologies Ltd. & Connected Matters | Delhi High Court Dismisses Revenue Appeals Following DCIT v. Binary Semantics Principle | ITA Nos. 209, 210, 211 & 212 of 2010
Facts of the CaseThe Revenue filed ITA Nos. 209/2010, 210/2010, 211/2010 and
212/2010 challenging orders passed by the Income Tax Appellate Tribunal (ITAT).ITA Nos. 209/2010 and 210/2010 related to Assessment Year
2004...
Section 14A Reassessment Bar for Assessment Years On or Before 01.04.2001 – Processing Under Section 143(1) Does Not Overturn the Statutory Proviso
Facts
of the Case1. The Respondent-Assessee filed its return of income
for the Assessment Year (AY) 2001-02, declaring a total income of ₹40,41,670.2. In th...
Commissioner of Income Tax vs. [Assessee Company] – Penalty under Section 271(1)(c) Cannot Be Levied on Debatable Claims of Deduction under Sections 80IB and 80HHC | Delhi High Court
Facts of the CaseThe assessee filed its return of income for Assessment Year
2001-02 declaring nil income. While computing its income, the assessee claimed
deductions under Sections 80IB and 80HHC of the Income-tax Act...