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Commissioner of Income Tax, Delhi-IV, New Delhi vs. Indian Railway Construction Co. Ltd. – Deduction under Sections 80HH & 80-I of the Income Tax Act for Manufacturing Activity in Railway Track Projects | Delhi High Court
Facts of the Case
Indian Railway Construction Company Ltd. (IRCON) is a public sector
undertaking under the administrative control of the Ministry of Railways.
The company was engaged in manufacturing various r...
Commissioner of Income Tax, Delhi-VI vs. United Hotels Ltd: Whether Non-Utilization of Fixed Aircraft Charter Hire Charges Disallows Business Deduction Under Section 37(1) and Section 40A(2) of the Income Tax Act, 1961 – Delhi High Court Case Law Analysis
Facts of the Case
The
assessee, M/s United Hotels Ltd, runs a 5-star hotel business.
The
assessee entered into an agreement dated 29.12.1999 with Megapode Airlines
Limited (MAL) to secure fixed fly...
Commissioner of Income Tax vs. Vijay Kumar Jain | Delhi High Court Dismisses Revenue Appeal as Issue Already Covered by Earlier Judgments | ITA Nos. 349/2008 & 474/2008
Facts of the
CaseThe Revenue preferred appeals before the Delhi High
Court challenging the order passed in favour of the assessee. During the
hearing, it was brought to the notice of the Court that the questions raise...
Moser Baer India Ltd., HCL Technologies Ltd., Haier Appliances (I) Pvt. Ltd. & Others v. The Additional Commissioner of Income Tax & Another: High Court Mandates Absolute Requirement of Oral Hearing and Material Disclosure Under Section 92CA(3) to Avoid Violations of Natural Justice in Transfer Pricing Assessments
Facts of the CaseThe case encompasses a batch of six connected writ petitions
filed by prominent corporate assessees—Moser Baer India Ltd., HCL Technologies
BPO Services Ltd., HCL Technologies Ltd., Haier Appliances ...
Commissioner of Income Tax vs. Assessee | Dismissal of Income Tax Appeal Under Section 260A Due to Absence of Substantial Question of Law on Concurrent Factual Findings by ITAT
Facts of the Case
The
Parties and Filings: The Appellant (Revenue/Income Tax
Department) preferred multiple interconnected statutory income tax appeals
before the High Court of Delhi. These were forma...
Commissioner of Income Tax v. Pawan Gupta & Commissioner of Income Tax v. Tulika Mishra – Delhi High Court Dismisses Revenue's Appeal as Issue Already Covered | ITA Nos. 349/2008 & 474/2008
Facts of the
Case
The Revenue filed appeals before the Delhi High Court under the
provisions of the Income-tax Act, 1961.
The appeals raised questions that had already been considered and
decided by the ...
Moser Baer India Ltd. & HCL Technologies Ltd. vs. Additional Commissioner of Income Tax: Mandatory Oral Hearing and Natural Justice Principles under Section 92CA(3) for Transfer Pricing and Arm's Length Price (ALP) Determination
2. Facts of the Case
The
batch of writ petitions was filed before the Delhi High Court challenging
various orders passed by the Transfer Pricing Officer (TPO).
The
TPO had determined and made subst...
Commissioner of Income Tax, Delhi-VI vs. Tulip Finance Ltd: Delhi High Court Dismisses Revenue’s Appeal on Sections 68 and 32, Affirming Fact-Finding Decisions on Share Capital Genuineness, Security Deposits, and 100% Depreciation Claims
Facts of the CaseThe Revenue (Appellant) preferred an appeal under Section 260A
against the order dated 31.08.2006 passed by the Income Tax Appellate Tribunal
(ITAT) in ITA 5810/Del/1998. The Assessing Officer (AO) had...
Interest Tax Collected from Customers Kept in Separate Account – Matter Remanded to ITAT for Fresh Consideration | Delhi High Court|under section Income-tax Act, 1961
Facts of the
CaseThe dispute arose in relation to the assessment
year under consideration where the assessee had collected interest tax from its
customers. According to the assessee, the amount representing interest t...
Moser Baer India Ltd., HCL Technologies Ltd., Haier Appliances (I) Pvt. Ltd. & Ors. vs. Additional Commissioner of Income Tax & Anr. (2008:DHC:3385-DB) — High Court of Delhi Rules on the Mandatory Nature of Oral Hearing and Material Confrontation Under Section 92CA(3) Post Finance Act 2007 Amendment; Sufficiency of Alternate Remedy as Rule of Convenience vs. Rule of Law under Article 226.
Facts of the Case
A
batch of writ petitions was filed by major corporations—Moser Baer India
Ltd., HCL Technologies BPO Services Ltd., HCL Technologies Ltd., Haier
Appliances (I) Pvt. Ltd., Global L...