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Rajeev Behl vs Principal Commissioner of Income Tax & Anr. (2021:DHC:3012-DB) – Liability of Directors under Section 179 of Income Tax Act Cannot Be Avoided by Private Agreements
Facts of the CaseThe petitioner, Rajeev Behl, was one of the promoters and
directors of the Realtech Group of companies. Disputes arose among promoters,
leading to a Memorandum of Understanding (MOU) in 2011, under whi...
Dy. Commissioner of Income Tax vs M/s Bhawani Portfolio Pvt. Ltd. | Section 260A Income Tax Act | Accommodation Entries & Commission Rate Estimation
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order dated 23rd January 2019 passed by the Income Tax
Appellate Tribunal (ITAT). The case pertains to the respondent-assessee, M/s
Bhawa...
Commissioner of Income Tax (Exemptions) Delhi vs Dabur Research Foundation (2021) – Reopening of Assessment u/s 147 Invalid | Non-Mandatory Compliance of Rule 5D
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) relating to Assessment Year
2007–08. The dispute arose from reassessment proceedings init...
Intertek India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2021) – Rectification under Section 154 & Refund Direction Case
Facts of the
CaseThe petitioner, Intertek India Private Limited,
filed a writ petition seeking a direction to the respondent (Assistant
Commissioner of Income Tax) to dispose of its rectification application dated
24...
Paramount Residency Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2021) – Section 68 Income Tax Act | Remand for Fresh Adjudication on Merits
Facts of the Case
The
appellant filed an appeal against the ITAT order dated 11 December 2020
for Assessment Year 2011–12.
The
ITAT had allowed the Revenue’s appeal and reversed the findings of...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors. | Delhi High Court | Section 9(1)(i), Section 147 Income Tax Act | Permanent Establishment & Income Attribution
Facts of the CaseThe present appeals were filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the
Revenue’s appeals and allowed the cross-objections of the asse...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors (2021:DHC:3050-DB) – No PE in India & No Substantial Question of Law under Section 147
Facts of the CaseThe present appeals were filed by the Revenue challenging the
order dated 20 October 2020 passed by the Income Tax Appellate Tribunal (ITAT).
The ITAT had dismissed the appeals filed by the Revenue and...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd & Ors | Delhi High Court | Section 9(1)(i), Section 147, DTAA (Permanent Establishment)
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging the order dated 20th October 2020 passed by the Income
Tax Appellate Tribunal (ITAT). The Tribunal had dismissed th...
Paramount Residency Private Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Section 68 Addition, Remand for Fresh Adjudication on Merits
Facts of the CaseThe present appeal was filed by the appellant, Paramount
Residency Private Limited, challenging the order dated 11th December 2020
passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year...
Late Sh. Ram Avtar Bhageria (Through LRs) vs Assistant Commissioner of Income Tax Circle 61(1), New Delhi & Anr. (2021) – Invalid Reassessment Notice Issued in Name of Deceased Assessee u/s 148 Income Tax Act
Facts of the CaseThe present writ petition was filed challenging a reassessment
notice dated 24 June 2021 issued under Section 148 of the Income Tax Act, 1961
in the name of Late Shri Ram Avtar Bhageria for Assessment ...