Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Ramtech Consulting vs National E-Assessment Centre & Ors. (Delhi High Court, 2021) – Violation of Natural Justice under Section 144B of Income Tax Act
Facts of the
CaseThe petitioner challenged the draft assessment
order dated 25 March 2021 and the final assessment order dated 24 May
2021 for Assessment Year 2017–18. The impugned orders were passed under
Sections...
Commissioner of Income Tax (Exemptions), Delhi vs Association of State Road Transport Undertakings (Delhi High Court, 2021) – Charitable Purpose under Section 2(15) despite Commercial Receipts
Facts of the CaseThe present appeal was filed by the Commissioner of Income Tax
(Exemptions), Delhi challenging the order dated 25 February 2020 passed by the
Income Tax Appellate Tribunal (ITAT), wherein the appeal of...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdiction under Section 201 & TDS on Payments to Non-Residents
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple
writ petitions challenging a common order dated 26.08.2021 and the issuance of
show cause notices under Sections 201(1) and 201(1A) of the Inc...
Mrs. Sripathi Subbaraya Manohara (Legal Heir of Late Sripathi Subbaraya Gupta) vs Principal Commissioner of Income Tax-22, New Delhi & Anr. (2021) – Invalidity of Reassessment Notice Issued to Deceased Assessee under Sections 147/148 of Income Tax Act
Facts of the
Case
The Income Tax Department issued a notice dated 22.03.2019 under
Section 148 for reopening assessment for AY 2012-13.
Subsequently, assessment order dated 14.11.2019 and penalty
notice...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Challenge to TDS Liability under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the Case
The
petitioner, BT (India) Private Limited, made payments to its foreign
entity, BT Plc (UK), for telecommunication and support services.
A
survey under Section 133A was conducted...
Xchanging Technology Services India Pvt. Ltd. vs Principal Commissioner of Income Tax-7, Delhi & Anr. (2021:DHC:3122-DB) – Refund of Excess Dividend Distribution Tax under Section 115-O read with India–Mauritius DTAA
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order dated 31 March 2021 passed under Section
264 of the Income Tax Act, 1961 for Assessment Year 2018–19. The petitioner...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Challenge to TDS Liability on Payments to Non-Residents under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the
CaseThe petitioner, BT (India) Private Limited, filed
multiple writ petitions challenging a common order dated 26.08.2021 and
the Show Cause Notices issued under Sections 201(1) and 201(1A) of the
...
Mrs. Sripathi Subbaraya Manohara (Legal Heir of Late Sripathi Subbaraya Gupta) vs Principal Commissioner of Income Tax-22, New Delhi & Anr. (2021) – Invalidity of Reassessment Notice Issued to Deceased Assessee under Sections 147/148 of Income Tax Act
Facts of the
Case
The Income Tax Department issued a notice dated 22.03.2019 under
Section 148 for reopening assessment for AY 2012-13.
Subsequently, assessment order dated 14.11.2019 and penalty
notice...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Challenge to TDS Liability under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the
CaseThe petitioner, BT (India) Private Limited, filed
multiple writ petitions challenging a common order dated 26.08.2021 and
the show cause notices issued under Sections 201(1) and 201(1A) of the
...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta (Delhi High Court) – Invalid Reassessment due to Improper Sanction under Section 151 of Income Tax Act
Facts of the
CaseThe appeals were filed by the Principal
Commissioner of Income Tax challenging a common order of the Income Tax
Appellate Tribunal (ITAT) dated 21 December 2018. The ITAT had allowed the
assessee’s...