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Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS & Anr | Challenge to Section 201(3) Proviso, IT Act 1961
Facts of the
CaseThe petitioner, Tata Teleservices Ltd,
approached the Delhi High Court seeking to challenge the constitutional
validity of the proviso to Section 201(3) of the Income Tax Act, 1961,
inserted by the F...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of Income Tax Act, 1961 Regarding Long-Term Finance Deductions
Facts of the
CaseThe assessee, National Cooperative Development
Corporation, claimed deductions under Section 36(1)(viii) of the Income
Tax Act, 1961 for income derived from:
Dividends on redeemable preference share...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Analysis under Section 36(1)(viii) of the Income Tax Act, 1961
Facts of the
Case:The case involves seven appeals filed by the National
Cooperative Development Corporation (NCDC) under Section 260A of the Income
Tax Act, 1961, challenging orders of the Income Tax Appellate Tribuna...
Commissioner of Income Tax vs Amadeus India Pvt. Ltd. – Transfer Pricing Officer Jurisdiction under Section 92CA, Income Tax Act, 1961
Facts of the
CaseAmadeus India Pvt. Ltd., incorporated as a joint
venture between Radha Bhatia & family (95% shares) and German Travel
Services (5%), was engaged in providing data processing and software services
...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of the Income Tax Act, 1961 on Long-Term Finance Deductions
Facts of the
Case:The National Cooperative Development Corporation
(NCDC), established under the National Cooperative Development Corporation
Act, 1962, filed multiple appeals challenging the decisions of the Income T...
Commissioner of Income Tax vs Doon Valley Rice Ltd | Section 271(1)(c) & Section 37 – Foreign Travel Expenses and Penalty Dispute
Facts of the
CaseThe respondent, Doon Valley Rice Ltd, filed
its income tax return for the Assessment Year 2003-04 declaring a loss of
₹9,81,50,987 on 27.11.2003. The Assessing Officer (AO) computed a loss
of ₹9,...
Commissioner of Income Tax Delhi vs M/s Maruti Udyog Ltd – Assessment of Interest Income under Section 80HHC(4A), Income Tax Act, 1961
Facts of the
Case
The Income Tax Appellate Tribunal had remitted the computation of
interest on inter-corporate deposits, securities, and bank deposits to the
Assessing Officer for fresh adjudication.
Th...
Commissioner of Income Tax Delhi vs M/s Maruti Udyog Ltd – Assessment of Interest Income under Section 80HHC(4A), Income Tax Act, 1961
Facts of the
Case
The Income Tax Appellate Tribunal had remitted the computation of
interest on inter-corporate deposits, securities, and bank deposits to the
Assessing Officer for fresh adjudication.
Th...
Comprehensive Judicial Analysis: Pitney Bowes India Pvt. Ltd. vs. Commissioner of Income Tax – Determining the Taxability and Classification of Non-Compete Fees under the Income Tax Act
Facts of the CaseThe appellant, Pitney Bowes India Pvt. Ltd., was incorporated
on April 23, 2004, as a wholly-owned subsidiary of Pitney Bowes Inc., USA, to
establish a direct presence in the Indian market. As part of ...
Comprehensive Analysis of Legal Precedents Regarding Mandatory Interest Under Section 234C: A Case Study of Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner of Income Tax
Facts of the CaseThe appellant, a company involved in marketing, was subject to
assessment for the financial year 2004-05. During this period, the company made
several payments toward advance tax to fulfill its obligat...