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PeopleStrong Technologies Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 19(2), Delhi & Anr. | Delhi High Court on TDS Refund Release and Interest Claim under Income Tax Act
Facts of the CaseThe petitioner, PeopleStrong Technologies Private Limited,
filed writ petitions before the Delhi High Court seeking directions against the
Income Tax Department for release of refunds arising out of ex...
Assistant Commissioner of Income Tax (ACIT) vs V.K. Gupta (2020) – No Willful Default under Section 276CC Income Tax Act despite Delay in Filing Return
Facts of the
CaseThe present matter arose from prosecution initiated
by the Income Tax Department against the respondent for alleged failure to file
income tax returns pursuant to notices issued under Section 153A of ...
Ericsson India Private Limited vs Additional Commissioner of Income Tax & Anr. (Delhi High Court, 2020) – Refund Withholding under Sections 143(1), 143(2), 241A & 143(1D) of Income Tax Act
Facts of the
CaseThe Petitioner, Ericsson India Private Limited,
engaged in telecommunication equipment business, filed income tax returns for
multiple Assessment Years (AY 2016–17, 2017–18, 2018–19), claiming s...
Commissioner of Income Tax (International Taxation)–3 vs Rolls Royce PLC (Delhi High Court, 2020) – Attribution of Profits to Permanent Establishment Restricted to 35%
Facts of the
CaseThe appeals were filed by the Revenue against a
common order dated 28.05.2019 passed by the Income Tax Appellate Tribunal
(ITAT), New Delhi concerning Assessment Years 2004-05, 2006-07, 2007-08, and
...
Commissioner of Income Tax (International Taxation)-3 vs Rolls Royce PLC (Delhi High Court, 2020) – Attribution of Profits to Permanent Establishment Restricted to 35%
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court challenging a common order passed by the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Years 2004-05, 2006-07, 2007-08, and
...
Ericsson India Private Limited vs Additional Commissioner of Income Tax & Anr. (Delhi High Court, 2020) – Refund Withholding under Sections 143(1), 143(2), 241A & 143(1D) of Income Tax Act
Facts of the
CaseThe Petitioner, Ericsson India Private Limited,
engaged in telecommunication equipment business, filed income tax returns for
multiple Assessment Years (AY 2016–17, 2017–18, 2018–19), claiming s...
Ericsson India Private Limited vs Additional Commissioner of Income Tax & Anr. (Delhi High Court, 2020) – Refund Withholding under Sections 143(1D) & 241A of Income Tax Act
Facts of the
Case
The petitioner, Ericsson India Pvt. Ltd., engaged in telecom
equipment business, filed returns for AY 2016-17, 2017-18, and 2018-19
claiming substantial refunds due to excess TDS deductio...
Ericsson India Pvt. Ltd. vs Additional Commissioner of Income Tax & Anr. (Delhi High Court, 2020) – Refund Withholding under Sections 143(1), 143(2), 143(1D) & 241A of Income Tax Act
Facts of the
CaseThe Petitioner, Ericsson India Pvt. Ltd.,
engaged in telecom equipment manufacturing and services, filed returns for AY
2016-17, 2017-18, and 2018-19 claiming substantial refunds due to excess TDS
de...
Commissioner of Income Tax (International Taxation)-3 vs Rolls Royce PLC (Delhi High Court, 2020) – Attribution of Profits to Permanent Establishment Restricted to 35%
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court challenging a common order passed by the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Years 2004-05, 2006-07, 2007-08, and
...
Commissioner of Income Tax (International Taxation)-3 vs Rolls Royce PLC (2020) – Delhi High Court | Attribution of Profits to Indian PE @ 35% Upheld
Facts of the
Case
The appeals were filed by the Commissioner of Income Tax
(International Taxation)-3 against a common order of the ITAT dated
28.05.2019.
The dispute covered Assessment Years: 2004-05, ...