Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
PR. Commissioner of Income Tax–7 vs Pilot Industries Limited (Delhi High Court) – No Addition under Section 153A Without Incriminating Material
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which upheld
the deletion of additions made by the Assessing Officer (AO) for Assessmen...
Concept Studio (India) Pvt. Ltd. vs Income Tax Department, Circle 4(2), Delhi & Anr. (Delhi High Court, 2022) – Reassessment Set Aside Due to Non-Supply of Material & Non-Speaking Order under Sections 148 & 148A(d) of Income Tax Act
Facts of the
CaseThe petitioner challenged the validity of the order
passed under Section 148A(d) and the consequential notice issued under Section
148 of the Income Tax Act dated 27 July 2022 for reopening the assess...
Mahalaxmi Dye India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr (2022) – Delhi High Court on Validity of Reassessment under Section 148A and Bogus Transactions
Facts of the
CaseThe Petitioner, Mahalaxmi Dye India Pvt. Ltd.,
filed a writ petition challenging:
Notice dated 18 May 2022 issued under Section 148A(b) of the
Income Tax Act, 1961
Order dated 26 July 2022 p...
PR. Commissioner of Income Tax-I vs Amadeus India Pvt. Ltd. (Delhi High Court) – No AMP Adjustment Without International Transaction | Section 14A Disallowance Not Applicable Without Exempt Income
Facts of the
CaseThe Revenue filed appeals under Section 260A
challenging the ITAT order concerning Assessment Years 2012–13 and 2013–14. The
dispute primarily related to:
Addition on account of Advertisement, M...
PR. Commissioner of Income Tax-I vs Amadeus India Pvt. Ltd. (Delhi High Court) – No AMP Adjustment & No Section 14A Disallowance Without Exempt Income [ITA 174/2020 & 175/2020]
Facts of the
CaseThe Revenue filed appeals under Section 260A
challenging the order of the ITAT for Assessment Years 2012-13 and 2013-14. The
dispute primarily revolved around:
Transfer Pricing adjustments on accoun...
Kamdhenu Enterprises Ltd. vs Income Tax Officer Ward 14-2, Delhi & Ors. (2022) – Reassessment Invalid When Multiple Section 148 Notices Issued for Same A
Facts of the
CaseThe petitioner, Kamdhenu Enterprises Ltd., filed
the present writ petition challenging reassessment proceedings initiated by the
Income Tax Department. The challenge included notice dated 15 May 2020 ...
Principal Commissioner of Income Tax, Central-3 vs Trilok Chand Choudhary (Delhi High Court) – Section 68 Addition on Basis of MOU Found During Search Not Sustainable
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act, 1961 against the order of the ITAT for AY 2012-13. The assessee had
filed a return declaring income of ₹7.28 crores.A search unde...
MEDEOR HOSPITAL LIMITED vs PRINCIPAL COMMISSIONER OF INCOME TAX-04 & ORS. (Delhi High Court, 2022) – Interpretation of ‘Pending Appeal’ under Vivad Se Vishwas Scheme
Facts of the CaseThe petitioner, Medeor Hospital Limited, filed a writ
petition challenging the action of the Income Tax Department in partially
settling its dispute under the Vivad Se Vishwas Scheme (VSV Scheme).The d...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. (2022) – Delhi High Court Directs Timely Refund with Interest under Sections 244A & 240 of Income Tax Act
Facts of the Case
The
petitioner filed a writ seeking implementation of the ITAT order dated 09
May 2022, which had decided all issues in favour of the petitioner.
ITAT
had deleted all additions, t...
M/s Rise Projects Private Limited vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment u/s 148A(d) Set Aside for Non-Consideration of Reply
Facts of the CaseThe present writ petition was filed challenging the order
passed under Section 148A(d) and the consequential notice issued under Section
148 of the Income Tax Act, both dated 15 July 2022 for Assessmen...