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Mother Dairy Fruit and Vegetable Pvt. Ltd. vs Deputy Commissioner of Income Tax, Circle 16(1), New Delhi & Ors. (2022:DHC:1114-DB)
Facts of the CaseThe Petitioner, Mother Dairy Fruit and Vegetable Private
Limited, filed writ petitions challenging intimations issued under Section
143(1) of the Income Tax Act for Assessment Years 2017–18 and 2018â...
Schneider Electric South East Asia (HQ) Pte Ltd vs Assistant Commissioner of Income Tax, International Taxation Circle 3(1)(2), New Delhi & Ors – Section 270AA Immunity Cannot Be Denied Without Specifying Misreporting | Delhi High Court (2022)
FACTS OF
THE CASEThe Petitioner filed a writ petition challenging the order
dated 09 March 2022 passed under Section 270AA(4) of the Income Tax Act, 1961,
whereby the application seeking immunity from penalty un...
Principal Commissioner of Income Tax–7 vs M/s Triumph Realty Pvt. Ltd. (Delhi High Court) – Capitalisation of Interest on FDRs During Pre-Operative Period u/s 260A
Facts of the Case
The
assessee, M/s Triumph Realty Pvt. Ltd., obtained an External Commercial
Borrowing (ECB) loan of ₹82.37 crores for acquisition and renovation
of a hotel property under the SARFA...
American Express India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2022) – Rectification Applications & Refund Delay under Section 244A Income Tax Act
Facts of the CaseThe petitioner, American Express India Private Limited,
filed multiple rectification applications for several Assessment Years
including 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18 an...
Commissioner of Income Tax (Exemptions) Delhi vs India HIV AIDS Alliance (Delhi High Court, ITA 72/2022 & 73/2022) – Exemption under Sections 11 & 12 Not Denied for Management Fee
Facts of the Case
The
assessee, India HIV/AIDS Alliance, is engaged in activities related to
welfare, awareness, and treatment of HIV/AIDS patients.
It
receives donations and grants, a substantial ...
Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India) – Section 13(1)(b) Income Tax Act | Scholarship to Particular Community vs Charitable Purpose
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the appeal of the assessee, namely Hamdard National Foundation...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(1)(b) Income Tax Act | Scholarship to Particular Community | Delhi High Court
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the assessee’s appeal. The core allegation by the Revenue wa...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) | Section 13(1)(b) Income Tax Act | Scholarship to Religious Community – No Violation Held
Facts of the Case
The
Respondent-assessee, a charitable foundation, provided scholarships and
financial assistance to students.
The
Assessing Officer alleged that most scholarships were awarded to ...
Commissioner of Income Tax (Exemptions), Delhi vs Hamdard National Foundation (India) – Section 13(1)(b) Applicability on Scholarship Grants and Principle of Consistency
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the assessee’s appeal. The core allegation by the Assessing ...
Gulmuhar Silk Pvt. Ltd. vs Income Tax Officer Ward 10(3), Delhi | Delhi High Court | Section 148 & 148A Income Tax Act | Reassessment Proceedings Validity
Facts of the CaseThe petitioner, Gulmuhar Silk Pvt. Ltd., filed a writ
petition challenging:
Order
dated 28 March 2022 passed under Section 148A(d)
Show
Cause Notice dated 07 March 2022 under Section 14...