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M/s Essjay Ericsson Private Limited vs Commissioner of Income Tax, New Delhi & Ors. (2021:DHC:4402-DB)
Facts of the CaseThe Petitioner, M/s Essjay Ericsson Private Limited, filed a
writ petition seeking refund of ₹6,05,46,907/- which had been recovered by the
Revenue authorities in excess of 20% of the disputed tax de...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) (2022:DHC:606-DB)
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 ...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) r/w Section 13(3) | Adequacy of Rent & Charitable Trust Exemption
Facts of the CaseThe present case involves a batch of appeals filed by the
Revenue against the order of the Income Tax Appellate Tribunal (ITAT), which
deleted additions made by the Assessing Officer (AO) under Section...
M/s UCWeb Mobile Private Limited vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Validity of Unsigned Transfer Pricing Order under Section 92CA(3) of Income Tax Act
Facts of the CaseThe petitioner filed a writ petition challenging the validity
of a transfer pricing order issued under Section 92CA(3) for Assessment
Year 2017–18 along with a draft assessment order.The core g...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(2)(b) & 13(3) of Income Tax Act | Adequacy of Rent & Exemption under Sections 11 & 12
Facts of the CaseThe present batch of appeals arose from a common order
passed by the Income Tax Appellate Tribunal (ITAT), wherein additions made by
the Assessing Officer were deleted. The Respondent, a charitable tru...
M/s Ramesth Constructions Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-19(1), Delhi & Ors. (2022:DHC:76-DB) (Refund of Excess Tax Recovery Beyond 20% – Sections 220(6), 245 & 143(3) of the Income Tax Act, 1961)
Facts of the CaseThe petitioner, M/s Ramesth Constructions Pvt. Ltd.,
filed a writ petition seeking refund of ₹1,66,35,954/- which had been recovered
by the Income Tax Department in excess of 20% of the disputed tax ...
Commissioner of Income Tax vs India Trade Promotion Organisation (Delhi High Court, 2022) – Interpretation of Section 2(15) & Exemption under Section 10(23C)(iv)
Facts of the CaseThe present appeals were filed by the Commissioner of Income
Tax challenging the order dated 13 September 2019 passed by the Income Tax
Appellate Tribunal (ITAT) concerning Assessment Years 2009–10, ...
M/s Dabur India Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Violation of Natural Justice in Transfer Pricing Proceedings under Section 92CA(2) of the Income Tax Act, 1961
Facts of the CaseThe petitioner, M/s Dabur India Limited, filed a writ
petition challenging the order dated 31st July 2021 passed by the Transfer
Pricing Officer (TPO) under Section 92CA(2) of the Income Tax Act, 1961 ...
Commissioner of Income Tax vs India Trade Promotion Organisation (2022) – Delhi High Court | Section 2(15), 10(23C)(iv) | Charitable Purpose Interpretation
Facts of the CaseThe Revenue (Commissioner of Income Tax) filed appeals
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
granted relief to the assessee, India Trade Promotion Organisation (I...
KLJ Organic Ltd. vs Commissioner of Income Tax (International Taxation)-2 (2022) – Condonation of Delay under Section 264 & Applicability of Section 14 Limitation Act
Facts of the CaseThe petitioner, KLJ Organic Ltd., filed a writ petition
challenging an order dated 27 March 2021 passed by the Commissioner of Income
Tax (International Taxation)-2 for Assessment Year 2018–19.The di...