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
Principal Commissioner of Income Tax (Central-1) vs Ashok Kumar Singh (Delhi High Court) – Protective Addition & Black Money Act Proceedings (AY 2014–15)
Facts of the
CaseThe present appeal pertains to Assessment Year
2014–15. The Revenue challenged the order of the Income Tax Appellate Tribunal
dated 19.04.2023.The Assessing Officer had made a protective
addition o...
Transcend India Private Limited vs Deputy Commissioner of Income Tax Delhi & Anr. | Delhi High Court | Section 244A Income Tax Act | Refund under Vivad Se Vishwas Scheme
Facts of the
Case
The petitioner, Transcend India Private Limited, filed a
writ petition seeking correction of a challan related to Assessment
Year 2003–04.
The issue arose because the challan payment...
Transcend India Private Limited vs Deputy Commissioner of Income Tax Delhi & Anr. | Delhi High Court | Section 244A Income Tax Act | Refund under Vivad Se Vishwas Scheme
Facts of the
Case
The petitioner, Transcend India Private Limited, filed a
writ petition seeking correction of a challan related to Assessment
Year 2003–04.
The issue arose because the challan payment...
The Principal Commissioner of Income Tax (Central-1) vs Ashok Kumar Singh – Delhi High Court | Protective Addition Deleted Due to Substantive Proceedings under Black Money Act, 2015
Facts of the
CaseThe present appeal was filed by the Revenue challenging
the order of the Income Tax Appellate Tribunal (ITAT), which upheld the
deletion of an addition of ₹2,43,11,824/- made by the Assessing Office...
Principal Commissioner of Income Tax (International Tax)-1 vs GoDaddy.com LLC – Penalty u/s 271(1)(c) Not Leviable on Debatable Issue of Royalty u/s 9(1)(vi)
Facts of the
Case
The present appeal was filed by the Revenue before the Delhi High
Court against the order of the Income Tax Appellate Tribunal dated
26.05.2023.
The dispute pertains to Assessment Year...
GE Capital Global Energy Investment BV vs Assistant Commissioner of Income Tax, Circle 1(3)(1), International Taxation & Anr. – Reassessment under Section 147/148 Set Aside Due to Absence of Accrued Income (Delhi High Court, 2023)
Facts of the
CaseThe petitioner, GE Capital Global Energy Investment
BV, challenged a reassessment notice dated 31.03.2021 issued under Section 148
for AY 2014–15. The Assessing Officer (AO) alleged that income amou...
The Pr. Commissioner of Income Tax-4 vs Honeywell International (India) Pvt. Ltd. | Delhi High Court | ITA 878/2018 | Transfer Pricing – Functional Dissimilarity of Comparables
Facts of the CaseThe present appeal pertains to Assessment Year
2007–08, wherein the Revenue challenged the order dated 30.06.2017 passed
by the Income Tax Appellate Tribunal.The respondent/assessee, Honeywell Intern...
Valley Iron and Steel Co. Ltd. vs Principal Commissioner of Income Tax, Central-1 (Delhi High Court) – Section 68 Addition Upheld for Unexplained Loan Transaction (AY 2018–19)
Facts of the
CaseThe appellant, Valley Iron and Steel Co. Ltd.,
received ₹14,00,000 credited in its accounts during AY 2018–19, allegedly as a
loan from Gee Wire Pvt. Ltd. (GWPL).A loan agreement dated 01.07.2017 ...
Triveni Enterprises Limited vs Income Tax Officer-25(3) & Anr. (Delhi High Court, 2023) – Challenge to Section 148 Notice & Constitutional Validity of Section 115BBE Dismissed
Facts of the
CaseOrders passed under Section 148A(d) of the Income Tax Act dated 25
July 2022.
Notices issued under Section 148 for Assessment Years 2015–16,
2016–17, and 2017–18.
Constitutional ...
Bombardier Transportation India Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court) – Transfer Pricing – Determination of Arm’s Length Price (ALP) under Income Tax Act
Facts of the
Case
The assessee, Bombardier Transportation India Pvt. Ltd., was
engaged in manufacturing and supplying bogies/wagons to its Associated
Enterprise (AE), Bombardier Transportation GmbH.
The...