Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Commissioner of Income Tax (Exemptions) Delhi vs India Trade Promotion Organisation (2022) – Interpretation of “Charitable Purpose” under Section 2(15) read with Section 10(23C)(iv) of the Income Tax Act
Facts of the CaseThe present appeal was filed by the Commissioner of Income Tax
(Exemptions), Delhi challenging the order dated 13.09.2019 passed by the Income
Tax Appellate Tribunal (ITAT) for Assessment Year 2009–1...
Ericsson India Private Limited vs Assistant Commissioner of Income Tax, New Delhi & Anr. (Delhi High Court, 2022) – Refund Withholding under Section 241A Held Unsustainable
Facts of the CaseThe petitioner, Ericsson India Private Limited, challenged
an order dated 28.04.2020 passed by the Revenue under Section 241A of the
Income Tax Act, 1961, whereby a refund of ₹349.41 crores for Asses...
Commissioner of Income Tax (International Taxation)-2 vs. Gracemac Corporation (Delhi High Court, 2022) – Software Licensing Not Taxable as Royalty under Section 9(1)(vi)
Facts of the CaseThe Revenue filed appeals under Section 260A challenging the
order of the Income Tax Appellate Tribunal (ITAT) for Assessment Years 2005-06
and 2007-08. The dispute concerned whether payments received ...
Vikrant Suri vs Income Tax Officer Ward 30(5) New Delhi & Ors. (2022:DHC:219-DB) – Quashing of Reassessment Notice under Section 148 of Income Tax Act
Facts of the CaseThe Petitioner, Vikrant Suri, filed a writ petition
challenging the validity of a reassessment notice dated 25.04.2021 issued under
Section 148 of the Income Tax Act, 1961 for Assessment Year 2015–16...
Grand Reality Pvt. Ltd. vs Assistant Commissioner of Income Tax (OSD) & Anr. | Delhi High Court | Reassessment u/s 147 r/w 144 quashed due to violation of natural justice & GKN Driveshafts principles
Facts of the CaseThe
petitioner challenged the reassessment order dated 29 September 2021 passed
under Section 147 read with Section 144 of the Income Tax Act for AY 2013–14
along with the consequential demand notic...
Dharamraj vs Income Tax Officer – Invalid Reassessment Proceedings Against Deceased Assessee under Section 148 of Income Tax Act, 1961 (Delhi HC)
Facts of the CaseThe petitioner, being the son of the deceased assessee,
challenged reassessment proceedings initiated under Section 148 of the Income
Tax Act, 1961. The notice dated 30.03.2019 was issued in the name o...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. (2022:DHC:234-DB) – Section 68, 153A & Bogus Purchases | Delhi High Court
Facts of the CaseThe Revenue filed appeals under Section 260A challenging the
order of the ITAT concerning multiple assessment years (AY 2012–13 to AY
2017–18). The case arose from:
A search
and seizu...
Commissioner of Income Tax (International Taxation)-2 vs Gracemac Corporation | Delhi High Court | Software Licensing Not Royalty u/s 9(1)(vi) IT Act r/w DTAA
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A of the Income Tax Act, 1961 challenging the order of the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2005-06 and 2007-08. ...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. | Section 68, 153A & 260A Income Tax Act | Delhi High Court Judgment (2022:DHC:234-DB)
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A challenging the order of the Income Tax Appellate Tribunal (ITAT)
concerning six Assessment Years (AY 2012-13 to AY 2017-18). The case a...
Commissioner of Income Tax (International Taxation)-2 vs Gracemac Corporation | Delhi High Court | Software Licensing Not Royalty u/s 9(1)(vi) IT Act r/w DTAA
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A of the Income Tax Act, 1961 challenging the order of the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2005-06 and 2007-08. ...