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Commissioner of Income Tax (C)-I vs. Shri Suresh Nanda – Delhi High Court | Exclusion of Forced Stay Period for Determining Non-Resident Status under Section 6(1)(a) of the Income Tax Act, 1961
Facts of the
Case
Shri Suresh Nanda claimed Non-Resident Indian (NRI) status.
During relevant periods, his passport had been seized/impounded by
investigating authorities.
The impounding of the passport was ...
Commissioner of Income Tax (Central)-I vs Shri Suresh Nanda | Delhi High Court | Exclusion of Involuntary Stay in India for Determining Residential Status under Section 6(1)(a) of the Income Tax Act
Facts of the
CaseShri Suresh Nanda had claimed the status of a
non-resident for the relevant assessment years. During the assessment
proceedings, the Assessing Officer determined that the assessee had stayed in
India...
Commissioner of Income Tax (C)-I vs Shri Suresh Nanda – Delhi High Court | Involuntary Stay in India Due to Passport Impounding Cannot Determine Residential Status under Section 6(1)(a) of the Income Tax Act, 1961
Facts of the
Case
Shri Suresh Nanda had consistently been assessed as a Non-Resident
Indian (NRI) since 1985 and had business interests outside India,
primarily in UAE.
The assessee visited India on 28.0...
Commissioner of Income Tax-IV vs M/s Grup Ism Pvt. Ltd. | Delhi High Court on TDS Liability on Foreign Remittances, Fees for Technical Services (FTS), Section 9(1)(vii), Section 40(a)(i) & India-UAE DTAA
Facts of the
CaseDuring Assessment Year 2004–05, the Assessing
Officer noticed that the assessee had made payments aggregating to ₹94,31,826
to two UAE-based concerns:
M/s CGS International, UAE – ₹56,54,963...
Anshika Investment Pvt. Ltd. & Apoorva Extrusion Pvt. Ltd. vs Principal Commissioner of Income Tax, Central-3 – Delhi High Court on Withdrawal of Appeal and Right to Challenge Additions under Section 153 of the Income Tax Act
Facts of the
Case
The appellants, namely Anshika Investment Pvt. Ltd. and Apoorva
Extrusion Pvt. Ltd., had filed appeals before the Delhi High Court.
The dispute arose in relation to additions made during proc...
Saloni Narang vs Assistant Commissioner of Income Tax, Central Circle-15 | Delhi High Court on Validity of Penalty Proceedings under Section 271(1)(c) During Pendency of Quantum Appeals
Facts of the
Case
The petitioners challenged notices issued by the Assistant
Commissioner of Income Tax under Section 271(1)(c) of the Income Tax Act,
1961 for initiation of penalty proceedings concerning ...
Commissioner of Income Tax-III vs SMCC Construction India Ltd. – Delhi High Court on Depreciation on UPS/Inverters and Royalty for Technical Knowhow as Revenue Expenditure under Section 32 of the Income Tax Act, 1961
Facts of the
CaseSMCC Construction India Limited had entered into a
Technical Collaboration Agreement dated 10 December 1997 with Sumitomo Mitsui
Construction Co. Ltd. (SMCL), Japan. Under the agreement, SMCL acted as...
Commissioner of Income Tax-8 vs Sardar Exhibitors Pvt. Ltd. | Penalty under Section 271(1)(c) Cannot Be Imposed for Bona Fide Classification Dispute Between Capital and Revenue Receipt | Delhi High Court
Facts of the
CaseThe respondent assessee, Sardar Exhibitors Pvt.
Ltd., had leased property situated at A-33, Kailash Colony, New Delhi to the
Ministry of Defence through a lease agreement dated 16 September 1985 for a...
Principal Commissioner of Income Tax (Central-1), New Delhi vs Sudhir Sareen | Delhi High Court | NRE Income Addition Not Sustainable Where Assessee Stayed in India for Less Than 182 Days | AY 2003-04 to 2008-09
Facts of the
Case
The Revenue preferred multiple appeals against the ITAT orders
covering Assessment Years 2003-04 to 2008-09.
Two issues had arisen before the Assessing Officer:
Addition on account of N...
Commissioner of Income Tax-XI vs M/s DLF Commercial Project Corporation – Taxability of Advances Received Towards Development Rights and TDS Liability on Reimbursement Expenses under Sections 40(a)(ia), 143(2), 194C & 194J of the Income Tax Act | Delhi High Court
Facts of the
CaseM/s DLF Commercial Project Corporation was engaged
in land development activities for commercial, residential, retail, industrial
parks, information technology parks and SEZ projects.For Assessment Ye...