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Analyzing the Jurisprudential Impact of CIT v. Bal Kishan Goenka and Amar Nath Aggarwal v. CIT: Evaluating the Scope of Appellate Jurisdiction and Revenue Strategy under the Income Tax Act, 1961
Facts of the CaseThe Revenue filed appeals before the Delhi High Court against
four assessees through ITA Nos. 1188/2007, 603/2006, 1016/2007 and 1193/2007.
The Court noted that there were seven assessees involved in t...
Commissioner of Income Tax, Delhi-VIII vs. Mukesh Luthra | Reassessment under Sections 147/148 Quashed Due to Absence of Tangible Material – Delhi High Court
Facts of the
CaseThe assessee had claimed deduction under Section
80HHC in respect of export transactions. The Assessing Officer reopened the
assessments under Section 148 on the allegation that the export proceeds we...
Commissioner of Income Tax vs NIIT Ltd. – Whether Revenue Sharing with Franchisees Towards Infrastructure Claims Attracts TDS Under Section 194-I as Rent
Facts of the CaseNIIT Ltd. was engaged in providing computer education and
training through its own centres as well as through franchisees operating under
licence agreements. Under the franchise model, franchisees prov...
Commissioner of Income Tax vs Various Assessees | Revenue Appeals Dismissed Due to Low Tax Effect and Acceptance of Identical Issues | Delhi High Court
Facts of the CaseA group of seven assessees was involved in related
proceedings. However, appeals were filed by the Revenue only in respect of four
assessees. During earlier proceedings, the High Court noted that the R...
Commissioner of Income Tax, Delhi-VIII vs. Mukesh Luthra | Reassessment under Sections 147/148 Cannot Be Sustained Without Tangible Material – Delhi High Court
Facts of the
CaseThe Assessing Officer (AO) issued notices under
Section 148 of the Income-tax Act, 1961 for Assessment Years 1997-98, 1998-99
and 1999-2000 on the allegation that income had escaped assessment. The ba...
Commissioner of Income Tax vs NIIT Ltd. – Whether Revenue Sharing with Franchisees under Infrastructure Claims Attracts TDS under Section 194-I of the Income Tax Act, 1961
Facts of the CaseNIIT Ltd., a public limited company engaged in providing
computer education and training, operated educational centres through its own
centres as well as franchisees. Under the franchisee/license arran...
Sri Venkateswar Education Society vs Director General of Income Tax (Exemptions) | Educational Institution Exemption under Section 10(23C)(vi) Cannot Be Denied Merely Due to Ancillary Objects in Memorandum
Facts of the Case
Sri
Venkateswar Education Society was registered under the Societies
Registration Act on 30 April 1996.
The
society established and operated Venkateswar International School, Dwark...
Assessees vs Income Tax Appellate Tribunal & Commissioner of Income Tax (Delhi High Court) – Scope of Rectification under Section 254 and Appeal under Section 260A of the Income-tax Act, 1961
Facts of the
CaseThe Income Tax Appellate Tribunal had dismissed the
appeals filed by the assessees. Aggrieved by those orders, the assessees
preferred appeals before the Delhi High Court under Section 260A of the
In...
Commissioner of Income Tax vs Assessee – Reassessment Proceedings Invalid Without Mandatory Approval of Joint Commissioner under Section 151(1)(ii) of the Income Tax Act | Delhi High Court.
Facts of the
Case
Reassessment proceedings were initiated under Section 151(1)(ii) of
the Income Tax Act, 1961.
Prior approval was obtained from the Commissioner of Income Tax.
No approval was obtained from ...
Commissioner of Income Tax v. M/s C.J. International Hotels Ltd. | Delhi High Court on MAT Computation, Section 115JA, Section 263 and Reassessment under Sections 147/148
Facts of the CaseFor Assessment Year 1998-99, the Assessing Officer originally
passed an order in favour of the assessee company. Subsequently, the
Commissioner invoked powers under Section 263 of the Income Tax Act, a...