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No Service or Virtual Service PE Without Physical Rendition of Services in India Under India-Singapore DTAA; Revenue Appeals Dismissed – CIT (International Taxation-1) vs. Clifford Chance Pte. Ltd. (Delhi HC)
Facts of the CaseThe assessee, Clifford Chance Pte. Ltd., a Singapore-based
non-resident company, was engaged in providing legal advisory services to
Indian clients. For Assessment Years 2020-21 and 2021-22, it filed r...
Transfer Pricing Adjustment Deleted Where DRP’s Exclusion of Comparables Upheld as Pure Question of Fact; Revenue Appeal Dismissed on Merits and Delay – PCIT-7 vs. TCK Advisers Pvt. Ltd. (Delhi HC)
Facts of the CaseThe assessee, TCK Advisers Pvt. Ltd., was engaged in providing
investment advisory services to its Associated Enterprise, Trikona Advisors
Mauritius Limited, under a consultancy agreement dated 01.04.2...
No Fixed Place, Service or Agency PE in India Where Indian Entity Provides Arm’s Length BPO Support; Revenue Appeals Dismissed – CIT (Intl. Tax) vs. EXL Service.com Inc. (Delhi HC)
Facts of the CaseThe Revenue filed three appeals challenging a common order of
the Income Tax Appellate Tribunal dated 20.12.2023 relating to Assessment Years
2003-04, 2004-05 and 2006-07. The respondent-assessee, EXL ...
No Addition under Section 153A in Absence of Incriminating Material; Kabul Chawla Principle Reaffirmed: PCIT–Central-1 vs. Som Hari Infrastructure Pvt. Ltd. (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal under Section 260A
challenging the deletion of an addition of ₹21,00,00,000 made in the hands of
Som Hari Infrastructure Pvt. Ltd. for Assessment Year 2012-13. The additi...
Live Telecast Fees Not Royalty under Section 9(1)(vi); Revenue Appeal Dismissed Following Delhi Race Club and Fox Network – CIT (International Taxation) vs. Sri Lanka Cricket (Delhi High Court)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging orders of the Income Tax Appellate
Tribunal dated 20.03.2020 and 21.02.2023, which held that fees received by Sri...
Release of Seized Jewellery and Cash Directed on Deposit of Advance Tax Pending Section 158BC Proceedings: Sonali Rastogi vs. ACIT, Central Circle-27 (Delhi HC)
Facts of the
CaseThe petitioner, Sonali Rastogi, along with other family
members, filed a batch of writ petitions seeking release of gold jewellery,
bullion, cash/forex and other valuables seized during search operati...
Arbitrary Section 197 Order Quashed; Nil TDS Certificate Directed Where No PE Exists and Prior High Court Orders Ignored: SFDC Ireland Ltd. vs. CIT (International Taxation) (Delhi HC)
Facts of the
Case
The petitioner, SFDC Ireland Limited, is a company
incorporated in the Republic of Ireland and a tax resident thereof under
Article 4 of the India–Ireland Double Taxation Avoidance Agreement. Th...
Assessment Proceedings Permitted Irrespective of PAN Discrepancy; Direction Issued to Cancel Duplicate PAN – Rakesh Suri vs. ACIT (Delhi High Court)
Facts of the
CaseThe petitioner, Rakesh Suri, approached the Delhi
High Court by way of a writ petition and an accompanying stay application
alleging unnecessary harassment by the Income Tax Department. The grievance
...
Reassessment Quashed for Lack of Tangible Material and No Escapement Where Income Already Taxed at Highest Rate: PCIT-7, Delhi vs. Atul Goel (Delhi HC)
Facts of the
CaseThe Revenue preferred an appeal under Section 260A
against the order dated 10.05.2025 passed by the Income Tax Appellate Tribunal,
Delhi Bench “A”, which had dismissed the Revenue’s appeal and a...
Reassessment Notice for AY 2013–14 to Be Re-examined on Limitation in Light of Rajeev Bansal and Kanwaljeet Kaur – AKC Retailers Pvt. Ltd. vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, AKC Retailers Private Limited, filed a writ
petition challenging notice dated 27.05.2022 issued under Section 148A(b) of
the Income-tax Act, 1961, the order dated 22.07.2022 passed unde...