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Commissioner of Income Tax vs. B.D. Gupta (HUF) & Legal Heirs – Reassessment of HUF Property Ownership After Family Settlement under Section 171 of the Income-tax Act, 1961
Facts of the CaseThe appeals related to the same assessee and arose from three
different orders passed by the Income Tax Appellate Tribunal covering multiple
assessment years. The Tribunal had treated its order for Ass...
Commissioner of Income Tax vs. B.D. Gupta (HUF) & Legal Heirs – Effect of Family Settlement on HUF Property Assessment and Applicability of Section 171 of the Income-tax Act, 1961
Facts of the CaseThe appeals related to the same assessee and arose from three
different orders passed by the Income Tax Appellate Tribunal covering various
assessment years. The Tribunal had treated its order for Asse...
Commissioner of Income Tax TDS vs Eli Lilly and Co India Pvt Ltd – TDS on Expatriate Salaries Received in India and Abroad under Section 192 of the Income Tax Act
Facts of the CaseThe respondent company, Eli Lilly and Co India Pvt Ltd, was a
joint venture Indian company formed through the collaboration of Eli Lilly
Netherlands B.V. and Ranbaxy Laboratories Limited. The company e...
Commissioner of Income Tax vs. B.D. Gupta (HUF) & Others – Taxability of HUF Property Share, Effect of Family Settlement and Remand to ITAT Under Section 171 of the Income-tax Act, 1961
Facts of the CaseThe appeals related to the same assessee but arose from
multiple orders passed by the Income Tax Appellate Tribunal concerning
different assessment years. The Tribunal had followed an earlier order rel...
COMMISSIONER OF INCOME TAX TDS VS ELI LILLY AND CO INDIA PRIVATE LIMITED – TDS ON SALARY PAID TO EXPATRIATE EMPLOYEES OUTSIDE INDIA UNDER SECTION 192 OF THE INCOME TAX ACT, 1961
Facts of the CaseThe respondent company, Eli Lilly and Co India Private
Limited, was a joint venture Indian company formed through collaboration
between Eli Lilly Netherlands B.V. and Ranbaxy Laboratories Limited. The
...
Commissioner of Income Tax vs. Legal Heirs of Late Shri B.D. Gupta – Fresh Adjudication of HUF Property Ownership and Family Settlement under Section 171 of the Income-tax Act, 1961
Facts of the CaseThe appeals arose from several orders passed by the Income Tax
Appellate Tribunal concerning different assessment years involving the same
assessee.The Tribunal had adopted the reasoning contained in a...
Commissioner of Income Tax vs. Legal Heirs of Late Shri B.D. Gupta – Remand of HUF Property Assessment Matter in Light of Family Settlement and Section 171 of the Income-tax Act, 1961
Facts of the CaseMultiple appeals arose from orders passed by the Income Tax
Appellate Tribunal concerning different assessment years involving the same
assessee.The Tribunal had primarily relied upon an earlier order
...
Commissioner of Income Tax vs. Legal Heirs of Late Shri B.D. Gupta – Remand of HUF Property Assessment Matter in Light of Family Settlement and Section 171 of the Income-tax Act, 1961
Facts of the CaseMultiple appeals arose from orders passed by the Income Tax
Appellate Tribunal concerning different assessment years involving the same
assessee.The Tribunal had primarily relied upon an earlier order
...
Commissioner of Income Tax vs. Legal Heirs of Late Shri B.D. Gupta (HUF & Individual Capacity) – Taxability of Property Income, Family Settlement and Applicability of Section 171 of the Income-tax Act, 1961
Facts of the CaseThe appeals related to the same assessee and arose from
multiple orders passed by the Income Tax Appellate Tribunal concerning
different assessment years.The Tribunal had relied upon an earlier order d...
Commissioner of Income Tax, Delhi-IV vs. M/s Hi Line Pens Pvt. Ltd. – Deductibility of Expenditure on Renovation of Leased Premises under Section 30(a)(i) of the Income-tax Act, 1961
Facts of the CaseThe assessee had taken certain premises on lease for carrying
on its business activities. Since the premises had remained unused for a
considerable period, the assessee incurred expenditure amounting t...