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National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of the Income Tax Act, 1961 on Deduction of Profits from Long-Term Finance
Facts of the
CaseThe National Cooperative Development Corporation
(NCDC) filed seven appeals under Section 260A challenging the orders of the
Income Tax Appellate Tribunal (ITAT) for assessment years ranging from
199...
Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS – Constitutional Validity Challenge under Section 201(3) of the Income Tax Act, 1961
Facts of the
Case
Tata Teleservices Ltd filed multiple writ petitions challenging the
proviso to Section 201(3) on constitutional grounds.
The company argued that certain procedural and substantive rights
...
Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS & Anr | Challenge to Proviso of Section 201(3) of Income Tax Act, 1961
Facts of the
Case:Tata Teleservices Ltd sought permission to withdraw
its writ petitions filed against the Assistant Commissioner of Income Tax TDS,
with liberty to file a fresh petition. The fresh petition aimed to c...
Vodafone Essar Mobile Services Limited vs. Assistant Commissioner of Income Tax & Anr – Challenge to Constitutional Validity of Proviso to Section 201(3), Income Tax Act, 1961
Facts of the
CaseThe petitioner, Vodafone Essar Mobile Services
Limited, filed writ petitions seeking to challenge the constitutional validity
of the proviso to Section 201(3) of the Income Tax Act, 1961, inserted by ...
Tata Teleservices Ltd vs Assistant Commissioner of Income Tax TDS & Anr | Challenge to Section 201(3) Proviso, IT Act 1961
Facts of the
CaseThe petitioner, Tata Teleservices Ltd,
approached the Delhi High Court seeking to challenge the constitutional
validity of the proviso to Section 201(3) of the Income Tax Act, 1961,
inserted by the F...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of Income Tax Act, 1961 Regarding Long-Term Finance Deductions
Facts of the
CaseThe assessee, National Cooperative Development
Corporation, claimed deductions under Section 36(1)(viii) of the Income
Tax Act, 1961 for income derived from:
Dividends on redeemable preference share...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Analysis under Section 36(1)(viii) of the Income Tax Act, 1961
Facts of the
Case:The case involves seven appeals filed by the National
Cooperative Development Corporation (NCDC) under Section 260A of the Income
Tax Act, 1961, challenging orders of the Income Tax Appellate Tribuna...
Commissioner of Income Tax vs Amadeus India Pvt. Ltd. – Transfer Pricing Officer Jurisdiction under Section 92CA, Income Tax Act, 1961
Facts of the
CaseAmadeus India Pvt. Ltd., incorporated as a joint
venture between Radha Bhatia & family (95% shares) and German Travel
Services (5%), was engaged in providing data processing and software services
...
National Cooperative Development Corporation vs Assistant Commissioner of Income Tax, Circle 13(1) – Interpretation of Section 36(1)(viii) of the Income Tax Act, 1961 on Long-Term Finance Deductions
Facts of the
Case:The National Cooperative Development Corporation
(NCDC), established under the National Cooperative Development Corporation
Act, 1962, filed multiple appeals challenging the decisions of the Income T...
Commissioner of Income Tax vs Doon Valley Rice Ltd | Section 271(1)(c) & Section 37 – Foreign Travel Expenses and Penalty Dispute
Facts of the
CaseThe respondent, Doon Valley Rice Ltd, filed
its income tax return for the Assessment Year 2003-04 declaring a loss of
₹9,81,50,987 on 27.11.2003. The Assessing Officer (AO) computed a loss
of ₹9,...