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Commissioner of Income Tax vs. Moonlight Builders & Developer (Delhi High Court) – Section 260A Income Tax Act, 1961 | Consistency in Revenue Appeals | Acceptance of Earlier Tribunal Decisions and Dismissal of Subsequent Appeals
Facts of the CaseThe Revenue
filed appeals before the Delhi High Court under Section 260A of the Income Tax
Act, 1961 challenging the order dated 23 September 2005 passed by the Income
Tax Appellate Tribunal (ITAT), D...
Commissioner of Income Tax vs. Sudhir Chaudhrie (2007) | Applicability of the Principle of Consistency in Assessment Classification: Salary Income vs. Business Income under Income Tax Act | Delhi High Court Judgment
Facts of the Case
The
Revenue filed a batch of 17 appeals before the High Court of Delhi against
the order of the Income Tax Appellate Tribunal (ITAT). The lead case
examined was that of the assessee,...
Commissioner of Income Tax vs. Sudhir Choudharie (With Rajiv Choudrie): Delhi High Court Dismisses Revenue’s Appeal Over Frequent Volte-Face on Salary vs. Business Income Assessment, Reiterating the Judicial Principle of Consistency in Income Tax Assessment Operations
Facts of the Case
The
Revenue filed a batch of 17 appeals against the Assessees (with Mr. Sudhir
Choudharie/Chaudhary as the lead reference case).
The
historical trajectory of the assessment patter...
Commissioner of Income Tax v. Television Eighteen India – Deduction under Section 80HHE and Applicability of Supreme Court Ruling in CIT v. Infosys Technologies Ltd.
Facts of the
Case
The Revenue challenged an order dated 24 March 2006 passed by the
Income Tax Appellate Tribunal, Delhi Bench “B”.
The dispute related to Assessment Years 1999-2000 and 2000-2001.
...
Commissioner of Income Tax vs. Sudhir Choudharie (And Connected Appeals Including Commissioner of Income Tax vs. Rajiv Choudhria) – Delhi High Court Rules on the Binding Nature of the Principle of Consistency Against Arbitrary Flip-Flops in Characterizing Salary Income vs. Business Income Under the Income Tax Act
Facts of the Case
The
Revenue filed a batch of 17 connected appeals against the Assessee, Mr.
Sudhir Choudharie, and other related directors (including Mr. Rajiv
Choudhria and Ms. Anita Chaudhary) in ...
The Commissioner of Income Tax-XI vs. Shri R.N. Kumar: Scope of Assessing Officer’s Duty to Independent Investigation in Hundi/Hawala Reassessments under Section 147/148 and the Principle of Finality in 20-Year-Old Stale Tax Claims
Facts of the Case
The
original assessment for the Assessee (Shri R.N. Kumar) for Assessment Year
1980-81 was concluded on February 28, 1983, resulting in a recorded loss
of ₹87,351.
In
Marc...
Commissioner of Income Tax v. M/s Regency Express Builders P. Ltd. – Validity of Service of Notice Under Section 143(2) of the Income Tax Act, 1961 on Assessee's Employee with Subsequent Participation in Assessment Proceedings
Facts of the Case
Assessee's
Return: The Respondent (Assessee), M/s Regency
Express Builders P. Ltd., filed its return of income for the Assessment
Year (AY) 1999-2000 on December 1, 1999, declaring a...
Director of Income Tax, New Delhi vs. M/s Sheraton International Inc. (2009): Delhi High Court Judgement on Characterization of Marketing, Advertisement, and Global Reservation Fees as Non-Taxable Business Profits vs. Royalty or Fee for Included Services (FIS) Under Section 9(1) of Income Tax Act and India-USA DTAA
Facts of the Case
The
Assessee (Sheraton International Inc.) is a company incorporated in
the USA and qualifies as a non-resident under Indian tax laws. It provides
global hotel-related services.
T...
Reach Cable Networks Ltd. vs. Deputy Director of Income Tax: Validity of Notices Issued Under Sections 147 and 148 for First-Time Assessment Based on Ledger Account Evidence and the Deemed Escapement of Income
Facts of the Case
Impugned
Notices: The Petitioner, Reach Cable Networks Ltd.,
challenged the Notice dated March 3, 2006, issued by the Income Tax
Department requiring the preparation of true and corr...
Commissioner of Income Tax, Delhi (Central)-II vs. Shri Kulwant Rai: Deletion of Undisclosed Block Assessment Additions Made on Mere Surmises and Suspicion Regarding Unsigned Property Agreements and Prior Documented Bank Cash Withdrawals Under Section 158BC and Section 260A of the Income Tax Act, 1961.
Facts of the Case
Search
Operations: A search and seizure operation under Section
132 of the Income Tax Act was conducted at the premises of Usha India
Ltd.. The Assessee (Shri Kulwant Rai) was one of...