Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
The Commissioner of Income Tax (International Taxation)-1 vs Amadeus IT Group SA (Delhi High Court) – No Substantial Question of Law | AY 2018–19
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 13.09.2022 passed by the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Year 2018–19.The Tribunal had ruled in fav...
PR. Commissioner of Income Tax-7 vs Optimal Media Solutions Ltd. (Merged with Times Business Solution Ltd. & Times Internet Ltd.) – Delhi High Court | Section 194H, Section 40(a)(ia), Section 14A | Trade Discount vs Commission
Facts of the
Case
The case pertains to Assessment Year 2009–10.
The Assessing Officer (AO) completed assessment under Section
143(3) of the Income-tax Act, 1961.
The assessee, engaged in selling advertis...
UOP India Private Limited vs Principal Commissioner of Income Tax-9 (Delhi High Court) – Section 254 of Income Tax Act | Transfer Pricing Comparable Exclusion (Onward Technologies Ltd.)
Facts of the CaseThe appellant, UOP India Private Limited, filed an appeal
before the Delhi High Court challenging the order of the Income Tax Appellate
Tribunal (ITAT) dated 03.03.2023. The dispute arose in the contex...
Pr. Commissioner of Income Tax (Central)-2 vs Anuj Bansal (Delhi High Court) – Section 153D Approval Held Invalid Due to Non-Application of Mind | AY 2017-18
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court challenging the order dated 31.10.2022 passed by the Income Tax Appellate
Tribunal (ITAT) for AY 2017–18.The Tribunal had earlier annulled the...
Unitech Wireless (Tamil Nadu) Pvt. Ltd. vs Principal Commissioner of Income Tax-IX, New Delhi & Ors. (Delhi High Court, 2023)
Facts of the
CaseThe petitioner, Unitech Wireless (Tamil Nadu) Pvt.
Ltd., filed a settlement application before the Income Tax Settlement
Commission concerning Assessment Years 2012–13 to 2016–17.The Commission re...
Dinesh Dahiya vs Principal Commissioner of Income Tax, Delhi-20 | Delhi High Court | Section 68, 147, 148 Income Tax Act | Unexplained Cash Deposit & Presumptive Income on Share Trading
Facts of the CaseThe assessee, Mr. Dinesh Dahiya, did not file his Return of
Income (ROI) for Assessment Year 2011–12. Subsequently, the Income Tax
Department identified cash deposits amounting to ₹10,51,885/- in h...
Commissioner of Income Tax (International Taxation)-2 vs Standard Chartered Grindlays Pty Ltd (Delhi High Court) – Expenses Attributable to Indian Business Not Covered Under Section 44C
Facts of the CaseThe present appeal pertains to Assessment Year 2003–04,
wherein the Revenue challenged the order passed by the Income Tax Appellate
Tribunal (ITAT).The Assessing Officer (AO) disallowed certain
expe...
Subodh Gupta vs Assistant Commissioner of Income Tax & Ors. (Delhi High Court, 2023) – Assessment Orders Set Aside Due to Violation of Principles of Natural Justice in Virtual Hearing
Facts of the CaseThe petitioner, Subodh Gupta, challenged assessment orders
for Assessment Years 2015–16 and 2016–17. The challenge was limited to violation
of principles of natural justice.
Show
cause noti...
Subodh Gupta vs Assistant Commissioner of Income Tax (Delhi High Court) – Assessment Orders Set Aside Due to Breach of Natural Justice in Video Conferencing Hearing [Sections 143(3), Principles of Natural Justice]
Facts of the CaseThe Petitioner, Subodh Gupta, filed writ petitions
concerning Assessment Years 2015–16 and 2016–17 challenging assessment
orders dated 30.05.2023 and 31.05.2023 passed by the Assessing Officer.The ...
Principal Commissioner of Income Tax, Central-3, Delhi vs Hike Private Limited (Delhi High Court) – Revenue vs Capital Expenditure | Section 143(3) | AY 2013-14 & 2014-15
Facts of the Case
The
assessee, Hike Private Limited, filed its return declaring substantial
losses for AY 2014-15.
The
case was selected for scrutiny, and assessment was completed under Section
...