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Riso India Private Limited vs Principal Commissioner of Income Tax-7, Delhi (Delhi High Court, 2021) – Revision under Section 264 Cannot Be Rejected Without Reasoned Order
Facts of the
CaseThe petitioner, Riso India Private Limited, a
wholly owned subsidiary of a Japanese company, remitted dividends to its parent
company. While doing so, it deducted tax at 20.35% under Section 115-O of ...
Ankit Kapoor vs Income Tax Officer Ward 63(4) & Anr. | Delhi High Court | W.P.(C) 6370/2021 | Principles of Natural Justice & Right to Fair Hearing under Income Tax Proceedings
Facts of the
CaseThe present writ petition was filed challenging the
order dated 27th February 2020 passed by the Income Tax Appellate Tribunal
(ITAT) in Miscellaneous Application No. 183/2019. The petitioner also sou...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B, 260A Income Tax Act | Software Payments Not Royalty
Facts of the
CaseThe Revenue filed multiple connected appeals
against various entities of Alcatel Lucent. The dispute arose from the
Tribunal’s findings that payments received from Indian customers for supply of
so...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B | Software Royalty & Withholding Tax Liability
Facts of the
CaseThe present appeals were filed by the Revenue under
Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax
Appellate Tribunal. The core issue pertained to the taxability of inco...
Virgin Atlantic Airways Ltd. vs. Pr. Commissioner of Income Tax, International Taxation-2 & Ors. (Delhi High Court, 2021) – Section 197 TDS Certificate & Rule 28AA Compliance
Facts of the
Case
The petitioner, a UK-based airline company, is a tax resident of
the United Kingdom and operates international air traffic.
It claimed that its income is not taxable in India under Article 8...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. – Software Embedded Supply Not Royalty | No Interest u/s 234B on Non-Resident | Delhi High Court
Facts of the
CaseThe Revenue filed appeals under Section 260A of the
Income Tax Act challenging the order of the Income Tax Appellate Tribunal
(ITAT). The dispute pertained to taxability of income earned by non-reside...
PR. Commissioner of Income Tax–04, Delhi vs M/s Jaypee Capital Services Ltd. | Section 153A & 260A – No Addition Without Incriminating Material (Delhi High Court)
Facts of the
CaseThe assessee company was engaged in trading of
equity shares, securities, and commodities through recognized exchanges. It
filed its return declaring income of ₹39.85 crore for AY 2010–11. Subsequ...
Eko India Financial Services Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7(1) & Anr. (2021:DHC:2295-DB) – Refund Adjustment Beyond 20% Held Unjustified Under Section 245 & CBDT Guidelines
Facts of the
CaseThe Petitioner, Eko India Financial Services
Private Limited, filed a writ petition challenging the action of the Income
Tax Department wherein the entire refund for Assessment Year (AY) 2019–20
wa...
Rakesh Khetarpal & Connected Matters vs Assistant Commissioner of Income Tax & Ors (2021:DHC:4492-DB) – Reassessment Notices under Section 148 Post Finance Act 2021 Challenged
Facts of the Case
The petitioners filed multiple writ petitions challenging
reassessment notices issued after 01 April 2021.
These notices were issued under the old provisions of Section
148, without fol...
Shree Khetrapal vs Assistant Commissioner of Income Tax & Ors. (2021:DHC:4492-DB) – Reassessment Notices u/s 148 Quashed for Non-Compliance with Amended Law
Facts of the
CaseA batch of writ petitions, including Shree
Khetrapal vs ACIT, challenged reassessment notices issued after 01 April
2021.The petitioners contended that:
The impugned notices were issued under the ol...