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Gurudwara Sahib Patti Dhaliwal vs Chief Commissioner of Income Tax (Exemptions) (2020) – Delhi High Court | Agricultural Land vs Capital Asset | Section 2(14), 10(37), 119(2)(b) Income Tax Act
Facts of the CaseThe Petitioner, Gurudwara Sahib Patti Dhaliwal, filed
a writ petition challenging the order dated 27.12.2018 passed by the Chief
Commissioner of Income Tax (Exemptions), Delhi, rejecting its applicatio...
M/s McKinsey Knowledge Centre India Pvt. Ltd. vs Pr. Commissioner of Income Tax, Delhi-6 (2019) – Delhi High Court | Review Allowed on Transfer Pricing & Section 92B Issues
Facts of the
Case
The assessee, engaged in IT-enabled services (ITES),
categorized its operations into:
Research & Information Services Division
IT Support Services Division
The disput...
Commissioner of Income Tax (Exemption) vs Association of Third Party Administrators | Delhi High Court | Section 12AA Registration | Charitable Purpose u/s 2(15)
Facts of the CaseThe respondent, Association of Third Party Administrators
(ATPA), applied for registration under Section 12A of the Income Tax Act on
12.12.2005. The application was rejected by the Director of Income ...
Commissioner of Income Tax (International Taxation)-2 vs ZTE Corporation (2019) – Delhi High Court | Software Supply Not Royalty under Indo-China DTAA, Section 9(1)(vi) & Section 234B
Facts of the
CaseThe present appeals were filed by the Revenue against
the respondent-assessee, ZTE Corporation, before the Delhi High Court. The core
issue arose from the tax treatment of payments received by the ass...
Housing and Urban Development Corporation Ltd. vs. Additional Commissioner of Income Tax (Delhi High Court) – Section 260A | Allowability of Salary Provision & Accounting Policy Change
Facts of the CaseThe appellant, a Public Sector Undertaking (HUDCO), filed
its return for AY 2007–08 declaring income, later revised downward. The case
was scrutinized and assessed under Section 143(3).Subsequently, ...
Commissioner of Income Tax (International Taxation)-2 vs ZTE Corporation | Delhi High Court | Software Payments Not Royalty under Indo-China DTAA | Section 9(1)(vi) & Section 234B Analysis
Facts of the
CaseThe present appeals (ITA 763/2019, 769/2019, and
771/2019) were filed by the Revenue before the Delhi High Court against ZTE
Corporation. The dispute revolved around the taxability of payments receive...
M/s McKinsey Knowledge Centre India Pvt. Ltd. vs Pr. Commissioner of Income Tax, Delhi-6 (Delhi High Court) – Review Allowed on Transfer Pricing Errors under Sections 92B & 260A of Income Tax Act
Facts of the
CaseThe assessee, M/s McKinsey Knowledge Centre
India Pvt. Ltd., engaged in IT-enabled services (ITES), including research,
information services, and IT support services, challenged the order of the...
Commissioner of Income Tax (International Taxation)-2 vs ZTE Corporation | Delhi High Court | Section 9(1)(vi), Section 234B, Indo-China DTAA | Software Payments Not Royalty
Facts of the
CaseThe present appeals were filed by the Revenue
against the assessee, ZTE Corporation, before the Delhi High Court. The central
issue arose from the taxability of payments made in relation to software
...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs Jakhotia Plastics Pvt. Ltd. (2020) – Appeal Dismissed Due to Low Tax Effect under CBDT Circular No. 17/2019
Facts of the CaseThe Appellant, Principal Commissioner of Income Tax
(Central)-3, New Delhi, filed appeals against the Respondent, Jakhotia Plastics
Pvt. Ltd., before the Delhi High Court. The appeals arose from orders...
Commissioner of Income Tax vs Kohinoor Foods Limited (Delhi High Court) – Scope of Section 263 Revision Power & Requirement of Proper Inquiry
Facts of the
CaseThe assessee, Kohinoor Foods Limited, was engaged
in the business of manufacturing and trading of rice. For Assessment Years
(AYs) 1999–2000, 2000–2001, and 2001–2002, assessments were completed...