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Commissioner of Income Tax Vs. M/s. Mideast India Ltd.: Delhi High Court Ruling on Non-Taxability of Foreign Branch Business Profits Earned through Permanent Establishment (PE) in USSR under Article 7 of Indo-USSR DTAA Read with Section 90 of Income Tax Act, 1961
Facts of the Case
The
respondent-assessee is an Indian corporate entity that maintained a
functional Permanent Establishment (PE) branch inside the USSR during the
assessment period related to the yea...
Commissioner of Income Tax vs. Jyoti Limboo (Prop. M/s Jyoti & Co.) | Retrospective Amendment under Section 132(1) Validates Search Warrant Issued by Additional Director of Income Tax | Delhi High Court
Facts
of the Case1.
The
assessee was subjected to search and seizure proceedings pursuant to a warrant
of authorization issued by the Additional Director of Income Tax
(Investigation).2...
Commissioner of Income Tax vs National Fertilizers Ltd. | Delhi High Court Holds Revenue Appeal Not Maintainable Without Committee on Disputes (COD) Approval
Facts of the Case
The
Revenue preferred an appeal before the Delhi High Court against the order of
the Income Tax Appellate Tribunal.
The
Tribunal had dismissed the Revenue’s appeal because th...
Commissioner of Income Tax v. Ashwani Gupta [Delhi High Court] – Assessment Held Invalid Due to Violation of Principles of Natural Justice | Non-Supply of Seized Material & Denial of Cross-Examination Fatal to Proceedings
Facts of the
Case
The Revenue filed an appeal against the order dated 08.02.2008
passed by the Income Tax Appellate Tribunal concerning the block
assessment period from 01.04.1990 to 20.08.2000.
The Comm...
A Comprehensive Jurisprudential Study of Section 37(1) of the Income Tax Act: Analyzing the Delhi High Court’s Landmark Ruling in CIT v. [Assessee] (ITA No. 1303/2009) on the Crucial Test of Capital Asset Creation vs. Ongoing Business Operations
Facts of the CaseThe revenue department (appellant) filed an appeal against the
order of the Income Tax Appellate Tribunal (ITAT). The dispute centered around
certain expenses incurred by the assessee during its ongoin...
Commissioner of Income Tax (Central-II) vs. P.C. Jain (HUF) | Delhi High Court Remands Matter After Retrospective Amendment Empowering Additional Director to Issue Search Warrants under Section 132 of the Income-tax Act
Facts of the
Case
The assessee challenged the validity of assessment proceedings
initiated pursuant to a search conducted under Section 132 of the
Income-tax Act.
It was contended that the warrant of aut...
Commissioner of Income Tax (Central-II) vs. P.C. Jain (HUF) | Retrospective Amendment Validates Search Warrant Issued by Additional Director under Section 132 of the Income-tax Act
Facts of the
Case
The appeals arose from a common order dated 22 April 2009 passed by
the Income Tax Appellate Tribunal concerning Assessment Year 2001-02.
The assessee challenged the validity of the assessmen...
Commissioner of Income Tax vs. M/s Binary Semantics Ltd. (ITA No. 1244/2009 & 1250/2009): Delhi High Court Dismisses Revenue's Appeal Due to Lack of Prosecution and Non-Verification of Precedent Acceptance under the Income Tax Act
Facts of the CaseThe Revenue (Income Tax Department/Appellant) filed two
appeals (ITA No. 1244/2009 and ITA No. 1250/2009) before the Hon'ble Delhi High
Court against the order of the Income Tax Appellate Tribunal (ITA...
Commissioner of Income Tax vs. Assessee | No Substantial Question of Law Arises Under Section 260A If Revenue Department Consents to and Accepts Prior Tribunal Order on Deletion of Penalty Under Section 271(1)(c) for the Same Assessee
Facts of the CaseThe case originated from an appeal filed by the Appellant
(Revenue/Income Tax Department) before the High Court of Delhi, challenging an
administrative assessment action concerning concealment penaltie...
Commissioner of Income Tax-IV vs M/s Delhi Press Samachar Patra (P) Ltd | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2004-05.The dispute pertained to the deletion by the
Tribu...