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Sanjay Gandhi Memorial Trust & Ors. vs Commissioner of Income Tax (Exemption) & Ors. – Transfer of Assessment to Central Circle under Section 127 of Income Tax Act without CBDT Approval (Delhi High Court, 2023)
Facts of the Case
Multiple
petitioners including charitable trusts, individuals (Sonia Gandhi, Rahul
Gandhi, Priyanka Gandhi Vadra) and a political party (Aam Aadmi Party)
challenged transfer orders. ...
Commissioner of Income Tax (International Taxation)–3 vs Travelport L.P., USA (Delhi High Court, ITA 708/2023 & ITA 709/2023) – Section 153 vs Section 144C | Limitation & PE Attribution
Facts of the CaseThe
present appeals were filed by the Revenue challenging the order dated
09.11.2020 passed by the Income Tax Appellate Tribunal. The Tribunal had
dismissed the Revenue’s appeals primarily on the gr...
Principal Commissioner of Income Tax–7 vs ST Microelectronics Pvt. Ltd. (Delhi High Court) – Software License & Training Expenses Held Revenue in Nature u/s 37 of Income Tax Act
Facts of the
CaseThe appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 28.09.2020 concerning
Assessment Year 2008–09. The dispute primarily revolved around:
Tr...
Commissioner of Income Tax (International Taxation)-3 vs Travelport L.P. USA – Delhi High Court | Section 153 & 144C Income Tax Act | Limitation vs Draft Assessment Order
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
09.11.2020. The Tribunal had dismissed the Revenue’s appeal concerning
...
Principal Commissioner of Income Tax-7, Delhi vs M/s Timex Group India Ltd. (Delhi High Court, ITA 697/2023) – AMP Expenses Not an International Transaction under Transfer Pricing Law
Facts of the
CaseThe present appeal was filed by the Revenue before
the Delhi High Court challenging the order dated 27.03.2023 passed by the
Income Tax Appellate Tribunal (ITAT) concerning Assessment Year 2009–10.T...
Commissioner of Income Tax (Exemptions), Delhi vs Indian Evangelical Team (Delhi High Court) – No Substantial Question of Law – Appeal Dismissed for AY 2014-15
Facts of the Case
The Revenue (Commissioner of Income Tax – Exemptions) filed an
appeal against the Tribunal’s order.
There was a delay of 457 days in re-filing the appeal, which
was condoned b...
Commissioner of Income Tax (Exemptions), Delhi vs Canara Bank Relief and Welfare Society – Section 11(2) | Filing of Form 10 During Reassessment Proceedings | Delhi High Court
Facts of the
CaseThe case pertains to Assessment Year 2008–09, where
the respondent-assessee, a charitable society registered under Section 12A of
the Income-tax Act, 1961, filed its return declaring nil income.In t...
Sanjay Gandhi Memorial Trust & Ors. vs Commissioner of Income Tax (Exemption) & Ors. | Delhi High Court | Transfer of Cases u/s 127 without CBDT Approval under Faceless Assessment Scheme
Facts of the Case
Petitioners
included:
Charitable
trusts (Sanjay Gandhi Memorial Trust, Rajiv Gandhi Foundation, etc.)
Individuals
(Sonia Gandhi, Rahul Gandhi, Priyanka Gandhi Vadra)
...
Sanjay Gandhi Memorial Trust & Ors. vs Commissioner of Income Tax (Exemption) & Ors. (Delhi High Court, 2023) – Transfer of Assessment under Section 127 & Validity of Faceless Assessment Scheme
Facts of the Case
Multiple
petitioners including charitable trusts (Sanjay Gandhi Memorial Trust,
Rajiv Gandhi Foundation, etc.), individuals (Sonia Gandhi, Rahul Gandhi,
Priyanka Gandhi Vadra), and a...
Principal Commissioner of Income Tax (Central-1) vs Oxygen Business Park Pvt. Ltd. (Delhi High Court) – Section 153A | No Addition Without Incriminating Material
Facts of the
CaseThe respondent/assessee, Oxygen Business Park Pvt.
Ltd., was engaged in development of a Special Economic Zone (SEZ) in Noida. It
filed its return for AY 2011–12, which was processed under Section 1...