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American Express India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2022) – Rectification Applications & Refund Delay under Section 244A Income Tax Act
Facts of the CaseThe petitioner, American Express India Private Limited,
filed multiple rectification applications for several Assessment Years
including 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18 an...
Commissioner of Income Tax (Exemptions) Delhi vs India HIV AIDS Alliance (Delhi High Court, ITA 72/2022 & 73/2022) – Exemption under Sections 11 & 12 Not Denied for Management Fee
Facts of the Case
The
assessee, India HIV/AIDS Alliance, is engaged in activities related to
welfare, awareness, and treatment of HIV/AIDS patients.
It
receives donations and grants, a substantial ...
Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India) – Section 13(1)(b) Income Tax Act | Scholarship to Particular Community vs Charitable Purpose
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the appeal of the assessee, namely Hamdard National Foundation...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Section 13(1)(b) Income Tax Act | Scholarship to Particular Community | Delhi High Court
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the assessee’s appeal. The core allegation by the Revenue wa...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) | Section 13(1)(b) Income Tax Act | Scholarship to Religious Community – No Violation Held
Facts of the Case
The
Respondent-assessee, a charitable foundation, provided scholarships and
financial assistance to students.
The
Assessing Officer alleged that most scholarships were awarded to ...
Commissioner of Income Tax (Exemptions), Delhi vs Hamdard National Foundation (India) – Section 13(1)(b) Applicability on Scholarship Grants and Principle of Consistency
Facts of the CaseThe present batch of appeals was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which had
allowed the assessee’s appeal. The core allegation by the Assessing ...
Gulmuhar Silk Pvt. Ltd. vs Income Tax Officer Ward 10(3), Delhi | Delhi High Court | Section 148 & 148A Income Tax Act | Reassessment Proceedings Validity
Facts of the CaseThe petitioner, Gulmuhar Silk Pvt. Ltd., filed a writ
petition challenging:
Order
dated 28 March 2022 passed under Section 148A(d)
Show
Cause Notice dated 07 March 2022 under Section 14...
PR. Commissioner of Income Tax-1 vs BMO Advisors Pvt. Ltd. | Section 36(1)(ii) & 40A(2)(b) IT Act – Allowability of Bonus to Directors | Delhi High Court
Facts of the CaseThe appellant (Revenue) challenged the ITAT order dated
25.02.2020 for AY 2015–16, contending that the respondent company paid a
substantial bonus to a specified person (director) without adequate
j...
Principal Commissioner of Income Tax (Central)-3 vs M/s Gahoi Buildwell Pvt. Ltd. (2022:DHC:2050-DB) – Section 260A Appeal on Brokerage, Deemed Dividend, Section 14A & Disallowances
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
29.03.2019 for Assessment Years 2007–08, 2008–09, and 2009–10.The IT...
Principal Commissioner of Income Tax (Central)-3 vs M/s Gahoi Buildwell (P) Ltd. | Delhi High Court | Section 260A, 14A, 68, 2(22)(e), 22, 23 Income Tax Act
Facts of the
CaseThe present appeals were filed by the Revenue under
Section 260A of the Income Tax Act, 1961 challenging the order dated
29.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), wherein the
Tri...