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Commissioner of Income Tax (Central-1) vs RRPR Holding Pvt. Ltd. – Section 14A Disallowance Cannot Exceed Exempt Income | Delhi High Court
Facts of the
CaseThe appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2009–10.The Assessing Officer invoked Section 14A read with
Rule 8D and made...
Hyatt International Southwest Asia Ltd. vs Additional Director of Income Tax (Delhi High Court) – Taxability of Permanent Establishment Profits Despite Global Losses under Article 7 DTAA & Income Tax Act
Facts of the
CaseThe assessee, Hyatt International Southwest Asia
Ltd., a UAE-based company, was engaged in providing hotel management and
oversight services in India. It entered into agreements with Indian hotel
own...
Hyatt International Southwest Asia Ltd. vs Additional Director of Income Tax (Delhi High Court) – Taxability of Permanent Establishment Profits Despite Global Losses under Article 7 DTAA & Income Tax Act
Facts of the
CaseThe assessee, Hyatt International Southwest Asia
Ltd., a UAE-based company, was engaged in providing hotel management and
oversight services in India. It entered into agreements with Indian hotel
own...
Virtual Workshop Series on: Bank Branch Audit – Advances & LFAR
VIDEO RECORDINGhttps://www.youtube.com/watch?v=ngPJSBABXc0PPThttps://mytaxexpert.co.in/uploads/1775111685_PRESENTATIONBANKAUDITF.pdf PPT 2https://mytaxexpert.co.in/uploads/1775112210_BANKAUDITPPT2compressed.pdf ...
M/s Boston Beverages Pvt. Ltd. vs M/s Kingston Beverages & Ors. & Anr. (2014) – Delhi High Court on Territorial Jurisdiction under Section 138 Negotiable Instruments Act
Facts of the CaseThe petitioner company entered into an agreement with the
respondent firm and advanced money. In discharge of liability, the respondents
issued multiple post-dated cheques drawn on IDBI Bank, Hyderabad...
Lt. Col. Vijay Singh Sandhu vs Kingstar Entrepreneur Pvt. Ltd. | Section 11 Arbitration & Continuation of Interim Relief under Section 17 | Delhi High Court (2015)
Facts of the CaseThe Petitioner, Lt. Col. Vijay Singh Sandhu, filed a
petition under Section 11 of the Arbitration and Conciliation Act, 1996 seeking
appointment of an Arbitrator. The matter was listed for hearing on 9...
Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Anr. | Delhi High Court | Section 35G Central Excise Act | CESTAT Findings Upheld – No Substantial Question of Law
Facts of the Case
Searches
were conducted on 21 September 2005 at the premises of Vimla
Rolling Mills Pvt. Ltd. and its Director.
During
the search, a panchnama was drawn and unaccounted copper ing...
Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Rohit Agarwal (2017:DHC:8823-DB) – No Substantial Question of Law in Excise Duty Demand Based on Unreliable Evidence
Facts of the Case
The
Department conducted searches at the premises of Vimla Rolling Mills Pvt.
Ltd. and its director on 21 September 2005.
During
the search, unaccounted copper ingots and certain ...
Commissioner of Tax, GST Delhi East vs M/s Indian Railway Finance Corporation (2017) – No Penalty Under Section 78 in Absence of Intent to Evade Service Tax
Facts of the CaseThe respondent, M/s Indian Railway Finance Corporation, a
Government of India undertaking, was engaged in raising funds through various
modes including offshore borrowings for financing Indian Railways...
Radico Khaitan Limited vs Principal Commissioner of GST & Central Excise Delhi (2018:DHC:4249-DB) – Scope of CESTAT Remand Powers under Section 35G of Central Excise Act, 1944
Facts of the CaseThe appellant, Radico Khaitan Limited, was issued a show
cause notice alleging liability to pay service tax amounting to ₹1.37 crore for
services received from M/s Jefferies International Limited (JI...