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Birla Vidya Niketan v. Income Tax Officer | Delhi High Court on Taxability of Concessional Educational Facilities Provided to Employees’ Children under Rule 3(5) and Sections 201(1), 201(1A) of the Income-tax Act
Facts of the
CaseThe assessee, Birla Vidya Niketan, is a public
school run by a registered society. During examination of its books of account
for the financial years commencing from 2000-01, the Income Tax Department...
A.B. Hotels Ltd. vs Commissioner of Income Tax (Delhi High Court) – Rectification under Section 254(2), TDS Default under Section 201(1), and Interest Liability under Section 201(1A) of the Income-tax Act, 1961
Facts of the Case
The
assessee, A.B. Hotels Ltd., filed appeals arising from a common order of
the Income Tax Appellate Tribunal relating to multiple financial years
from 1994-95 to 2001-02.
E...
Books of Account Go Digital: New Income-tax Act Recognises Cloud Storage but Imposes Data Localisation Requirements
Books of Account Go Digital:
New Income-tax Act Recognises Cloud Storage but Imposes Data Localisation
Requirements A Significant Expansion in the
Definition of Books of Account The Income-tax Act, 2025 has
...
A. B. Hotels Limited vs Commissioner of Income Tax | Delhi High Court | Sections 201(1), 201(1A) & 254(2) of the Income-tax Act, 1961
Facts of the CaseA batch of eight appeals arose from a common order passed by
the Income Tax Appellate Tribunal on a Miscellaneous Application filed by the
Revenue under Section 254(2) of the Income-tax Act.The Revenue...
A. B. Hotels Limited v. Commissioner of Income Tax – Rectification of Tribunal Order under Section 254(2) and Liability for Interest under Sections 201(1) & 201(1A) of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe present matter arose from a batch of eight appeals filed
by A. B. Hotels Limited against a common order passed by the Income Tax
Appellate Tribunal (ITAT) dated 15.06.2007 in Miscellaneous Applicat...
Key Takeaways from the Ruling
Key Takeaways from the Ruling1. Remand Reports Cannot Be IgnoredThe ruling conveys a clear and unequivocal message that Assessing Officers cannot disregard requests for remand reports made by appellate authorities. Proce...
A. B. Hotels Limited vs Commissioner of Income Tax (Delhi High Court) – Section 201(1), Section 201(1A) & Section 254(2) of the Income Tax Act, 1961
Facts of the CaseA batch of eight appeals arose from a common order passed by
the Income Tax Appellate Tribunal concerning various financial years from
1994-95 to 2001-02.The Revenue had filed a Miscellaneous Applicati...
A. B. Hotels Limited vs Commissioner of Income Tax | Section 201(1), Section 201(1A) & Section 254(2) of the Income Tax Act, 1961 – Rectification of Tribunal Order and Liability for Interest on TDS Default
Facts of the CaseThe appeals arose from a common order passed by the Income Tax
Appellate Tribunal on a miscellaneous application filed by the Revenue under
Section 254(2) of the Income Tax Act, 1961.Earlier, by order ...
Key Takeaways from the OECD Consultation Draft on Intra-Group Services
Key Takeaways from the OECD Consultation Draft on Intra-Group ServicesThe OECD’s proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent an important development for multinational enterprises, ev...
A. B. Hotels Limited v. Commissioner of Income Tax – Scope of Rectification under Section 254(2) and Levy of Interest under Sections 201(1) & 201(1A) of the Income-tax Act, 1961
Facts of the CaseA batch of eight appeals was filed by A. B. Hotels Limited
challenging a common order passed by the Income Tax Appellate Tribunal dated
15.06.2007.Earlier, by order dated 30.11.2005, the Tribunal had h...