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PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B, 260A Income Tax Act | Software Payments Not Royalty
Facts of the
CaseThe Revenue filed multiple connected appeals
against various entities of Alcatel Lucent. The dispute arose from the
Tribunal’s findings that payments received from Indian customers for supply of
so...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. | Delhi High Court | Section 9(1)(vi), 195, 234B | Software Royalty & Withholding Tax Liability
Facts of the
CaseThe present appeals were filed by the Revenue under
Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax
Appellate Tribunal. The core issue pertained to the taxability of inco...
Virgin Atlantic Airways Ltd. vs. Pr. Commissioner of Income Tax, International Taxation-2 & Ors. (Delhi High Court, 2021) – Section 197 TDS Certificate & Rule 28AA Compliance
Facts of the
Case
The petitioner, a UK-based airline company, is a tax resident of
the United Kingdom and operates international air traffic.
It claimed that its income is not taxable in India under Article 8...
PR. Commissioner of Income Tax (International Taxation)-1 vs Alcatel Lucent France & Ors. – Software Embedded Supply Not Royalty | No Interest u/s 234B on Non-Resident | Delhi High Court
Facts of the
CaseThe Revenue filed appeals under Section 260A of the
Income Tax Act challenging the order of the Income Tax Appellate Tribunal
(ITAT). The dispute pertained to taxability of income earned by non-reside...
PR. Commissioner of Income Tax–04, Delhi vs M/s Jaypee Capital Services Ltd. | Section 153A & 260A – No Addition Without Incriminating Material (Delhi High Court)
Facts of the
CaseThe assessee company was engaged in trading of
equity shares, securities, and commodities through recognized exchanges. It
filed its return declaring income of ₹39.85 crore for AY 2010–11. Subsequ...
Eko India Financial Services Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7(1) & Anr. (2021:DHC:2295-DB) – Refund Adjustment Beyond 20% Held Unjustified Under Section 245 & CBDT Guidelines
Facts of the
CaseThe Petitioner, Eko India Financial Services
Private Limited, filed a writ petition challenging the action of the Income
Tax Department wherein the entire refund for Assessment Year (AY) 2019–20
wa...
Rakesh Khetarpal & Connected Matters vs Assistant Commissioner of Income Tax & Ors (2021:DHC:4492-DB) – Reassessment Notices under Section 148 Post Finance Act 2021 Challenged
Facts of the Case
The petitioners filed multiple writ petitions challenging
reassessment notices issued after 01 April 2021.
These notices were issued under the old provisions of Section
148, without fol...
Shree Khetrapal vs Assistant Commissioner of Income Tax & Ors. (2021:DHC:4492-DB) – Reassessment Notices u/s 148 Quashed for Non-Compliance with Amended Law
Facts of the
CaseA batch of writ petitions, including Shree
Khetrapal vs ACIT, challenged reassessment notices issued after 01 April
2021.The petitioners contended that:
The impugned notices were issued under the ol...
GE India Industrial Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2021) – Invalid Reassessment Notice on Non-Existent Entity under Section 148 of Income Tax Act
Facts of the
CaseThe petitioner, GE India Industrial Pvt. Ltd.,
filed writ petitions challenging reassessment notices issued by the Income Tax
Department under Section 148 of the Income Tax Act.
The notices we...
Cloudtail India Private Limited vs Commissioner of Income Tax (TDS) Delhi & Anr. – Delhi High Court | Section 197(1) Income Tax Act | Nil/Lower TDS Certificate | Remand for Fresh Consideration (2021:DHC:2401-DB)
Facts of the
CaseThe petitioner, Cloudtail India Private Limited,
filed a writ petition challenging the order dated 28 April 2021 passed by the
Income Tax Officer (TDS), rejecting its application (Form 13) for issuanc...