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Principal Commissioner of Income Tax-6 vs Nalwa Sons Investment Ltd. (Delhi High Court) – Section 14A, Section 73, Section 36(1)(vii), Section 68 | Speculative Loss & Bad Debt Write-off
Facts of the
Case
The case concerns appeals filed by the Revenue under Section
260A of the Income Tax Act, 1961 against the order of the ITAT.
The assessee, Nalwa Sons Investment Ltd., functioned primar...
PR. Commissioner of Income Tax-4, New Delhi vs Symphony Marketing Solutions India Pvt. Ltd. (Now Merged with Genpact India) – Delhi High Court | Transfer Pricing | Exclusion of Infosys BPO as Comparable
Facts of the
CaseThe present matter concerns appeals filed by the
Revenue before the Delhi High Court against the orders of the Income Tax
Appellate Tribunal (ITAT) dated 4th April 2017 and 18th August 2017 for
Asses...
Rolls-Royce PLC vs Deputy Director of Income Tax (International Taxation), New Delhi | Delhi High Court | Section 9(1), Indo-UK DTAA – Permanent Establishment (PE) Determination
Facts of the CaseThe appellant, Rolls-Royce PLC, challenged a common order of
the Income Tax Appellate Tribunal (ITAT) dated 28 May 2019 concerning
Assessment Years 2004-05 to 2009-10. The Tribunal had dismissed the ap...
Rolls-Royce Plc vs Deputy Director of Income Tax (International Taxation), Delhi High Court | Permanent Establishment under Section 9(1) & Indo-UK DTAA
Facts of the CaseThe present case pertains to appeals filed by Rolls-Royce
Plc (assessee) before the Delhi High Court against a common order of the Income
Tax Appellate Tribunal (ITAT) concerning Assessment Years 2004â...
The Pr. Commissioner of Income Tax Central-3 vs M/s Dreamcity Buildwell Pvt. Ltd. (Delhi High Court) – Section 153C Jurisdiction & Section 68 Unexplained Cash Credit
Facts of the
CaseThe assessee, M/s Dreamcity Buildwell Pvt. Ltd.,
engaged in real estate development, filed its return declaring NIL income for
AY 2005–06. The case was selected for scrutiny under Section 143(3).Dur...
Max Ventures Investment Holdings Pvt. Ltd. vs Income Tax Officer & Anr. (2019) – Reassessment u/s 147/148 Valid on Doubtful Share Application Money u/s 68 | Delhi High Court
Facts of the Case
The assessee company received ₹87 crores as share application
money from its promoter Shri Analjit Singh during FY 2009–10.
The return for AY 2010-11 was filed declaring minimal inc...
Rolls-Royce Plc vs Deputy Director of Income Tax (International Taxation), Delhi High Court – Permanent Establishment & Profit Attribution under Section 9(1) of Income Tax Act
Facts of the Case
Rolls-Royce
Plc (assessee) supplied aero engines and spare parts to Indian customers.
Its
wholly owned subsidiary, RRIL, operated in India and maintained a liaison
office.
Earl...
Commissioner of Income Tax vs. M.S. Aggarwal (2019) – Dismissal of Appeal Due to Low Tax Effect under CBDT Circular No. 17/2019 | Delhi High Court
Facts of the
CaseThe present matter pertains to appeals filed by the
Commissioner of Income Tax before the Delhi High Court against the respondent,
M.S. Aggarwal. The appeals were registered as ITA 169/2005 and ITA 89...
Commissioner of Income Tax vs. M.S. Aggarwal (2019:DHC:7386-DB) – Dismissal of Appeals on Low Tax Effect under CBDT Circular No. 17/2019
Facts of the
CaseThe present matter involves appeals filed by the
Revenue (Commissioner of Income Tax) against the respondent, M.S. Aggarwal,
before the Delhi High Court. The appeals pertained to income tax disputes;
...
FIITJEE Ltd. (Successor of Times A & M (India) Ltd.) vs Pr. Commissioner of Income Tax–2 | Delhi High Court | Disallowance of Bogus Advertisement Expenses & Software Depreciation u/s 32 & 37 of Income Tax Act
Facts of the CaseThe appellant, FIITJEE Ltd. (successor of Times A & M
(India) Ltd.), claimed deductions for web advertisement expenses and depreciation
on purchase of customized software for Assessment Years 2004â...