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M/s Afflatus International vs Assistant Commissioner of Income Tax Circle 28(1) & Ors. (Delhi High Court, 2021) – Refund of Excess Tax & Illegal Adjustment under Section 245 of Income Tax Act
Facts of the
CaseThe Petitioner, M/s Afflatus International, filed a
writ petition seeking a direction for refund of excess tax amounting to
₹1,43,23,653 for Assessment Year (AY) 2020–21 and ₹53,85,886 for...
Interactive BPO Services Pvt. Ltd. vs Income Tax Officer, Ward 12(1), Delhi & Ors. – Refund of Excess Tax Recovery Beyond 20% Disputed Demand under Sections 220(6) & 245 of Income Tax Act
Facts of the
CaseThe petitioner, Interactive BPO Services Pvt.
Ltd., filed a writ petition seeking refund of ₹54,45,128/- which had been
adjusted by the Income Tax Department. The adjustment was made against r...
Suresh Gulati vs Principal Commissioner of Income Tax-X & Anr. | Interest on Seized Amount under Section 132B(4)(a) read with Section 244A of Income Tax Act
Facts of the
CaseThe petitioner, Suresh Gulati, filed a writ
petition seeking directions to the Income Tax Department to pay interest on the
amount seized during search proceedings, as mandated under Section 132B(4)(a...
Avijai Charitable Trust vs Commissioner of Income Tax (Exemptions) & Ors. (2021) – Transfer of Jurisdiction under Section 127 of Income Tax Act Violating Principles of Natural Justice
Facts of the
CaseThe Petitioner, Avijai Charitable Trust, filed a
writ petition challenging an order dated 05 January 2021 passed under Section
127 of the Income Tax Act, 1961, whereby its case was transferred from on...
Commissioner of Income Tax (Exemptions), Delhi vs Hamdard National Foundation (India)| Sections 11, 12, 13(2)(b), 13(3) of Income Tax Act, 1961
Facts of the
Case
The assessee, a charitable foundation, received:
Donations and corpus contributions from Hamdard Dawakhana
(Wakf).
Rental income from properties leased to the same entity.
The...
Sony India Pvt. Ltd. vs. Assistant Commissioner of Income Tax & Ors. (2021:DHC:4065-DB) – Delhi High Court | Sections 200A & 206CB | Stay on Demand Due to Pending Rectification
Facts of the
CaseThe Petitioner, Sony India Pvt. Ltd., filed
a writ petition challenging an intimation/order-cum-deemed demand notice dated
31 October 2021 issued under Sections 200A and 206CB of the Income Tax Act,
...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Adequacy of Rent under Section 13(2)(b) of Income Tax Act, 1961
Facts of the CaseThe respondent, Hamdard National Foundation (India), a
charitable institution, had leased its properties to Hamdard Dawakhana (Wakf),
a related entity contributing substantial donations. The Assessing ...
EY Global Services Ltd. & EYGBS (India) Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court (2021) | Software Payments Not Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the
CaseThe petitioners, EY Global Services Ltd. (UK)
and EYGBS (India) Pvt. Ltd., challenged the rulings dated 10.08.2016
passed by the Authority for Advance Rulings (AAR).EY Global Services Ltd. (UK) provid...
EY Global Services Ltd. & Anr. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court on Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-UK DTAA
Facts of the Case
EY Global Services Ltd. (UK) provided technology services,
software licenses, and support services to EY network entities
globally.
EYGBS (India) Pvt. Ltd. entered into agreements to re...
Alcatel Lucent International vs Income Tax Officer, TDS Ward-1(1)(1), International Taxation (Delhi High Court, 2021) – Delay in Disposal of Section 197 Application and Mandamus for Time-Bound Decision
Facts of the
CaseThe petitioner, Alcatel Lucent International, filed
an application dated 30 August 2021 under Section 197 of the Income Tax Act for
issuance of a certificate authorizing lower or nil deduction of tax ...