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Commissioner of Income Tax, Delhi vs M/s SNECMA SA, France & M/s SNECMA India Liaison Office (Delhi High Court) – Penalty under Section 271C for Non-Deduction of TDS on Expatriate Salaries Paid Outside India Deleted Due to Bona Fide Belief
Facts of the CaseDuring survey proceedings, the Revenue authorities noticed
that the respondent-assessees, namely SENCMA SA, France and SNECMA India
Liaison Office, had not deducted tax at source on a portion of salari...
Commissioner of Income Tax v. Oriental Insurance Co. Ltd. – Dismissal of Revenue Appeals for Delay in Reference to Committee on Disputes (COD) | ITA Nos. 470/2005, 468-471/2005, 394/2005 & 464/2005
Facts of the CaseThe Revenue filed
several appeals under Section 260A of the Income-tax Act before the Delhi High
Court. Earlier, by order dated 22 September 2005, the Court directed the
appellants to place on record ...
Commissioner of Income Tax v. Oriental Insurance Co. Ltd. – Dismissal of Revenue Appeal for Failure to Obtain Timely Committee on Disputes (COD) Clearance | Sections 260A, Supreme Court COD Guidelines
Facts of the CaseThe Revenue filed an appeal before the Delhi High
Court under Section 260A of the Income-tax Act. Earlier, by order dated 22
September 2005, the Court directed the appellant to place on record evidence...
Commissioner of Income Tax v. Oriental Insurance Co. Ltd. – Dismissal of Revenue Appeals for Failure to Obtain Committee on Disputes (COD) Approval Within Prescribed Time | Sections 260A & COD Compliance Requirement
Facts of the CaseThe Revenue had filed an appeal before the Delhi
High Court under Section 260A of the Income-tax Act. Earlier, by order dated 22
September 2005, the Court directed the appellant to place on record evid...
Commissioner of Income Tax v. Public Sector Undertaking/Assessee – Dismissal of Revenue Appeal for Failure to Obtain Timely Committee on Disputes (COD) Clearance | Sections 260A, Income-tax Act, 1961
Facts of the
CaseThe Revenue had filed several appeals before the
Delhi High Court under Section 260A of the Income-tax Act, 1961. Earlier, the
Court had directed the appellants to place on record evidence showing tha...
Commissioner of Income Tax vs M/s Oriental Insurance Co. Ltd. – Maintainability of Appeals Filed Without Committee on Disputes (COD) Clearance | Sections 260A & Supreme Court ONGC Guidelines
Facts of the
CaseThe Commissioner of Income Tax filed several appeals
before the Delhi High Court against Public Sector Undertakings, including M/s
Oriental Insurance Co. Ltd. However, the appeals were institute...
Commissioner of Income Tax vs M/s Dolphin Canpack Ltd. (ITA No. 99/2006) – Addition of Share Application Money under Section 68 of the Income-tax Act, 1961 – Identity and Genuineness of Share Subscribers Established
Facts of the
CaseFor the Assessment Year 1998-99, the
assessee-company, M/s Dolphin Canpack Ltd., received share application money
of ₹62 lakhs. The company furnished confirmations from the subscribers,
details of ...
Commissioner of Income Tax, Delhi vs C.T. Investments Pvt. Ltd. – Applicability of Explanation to Section 73 on Share Trading Losses | Delhi High Court | ITA No. 175/2006
Facts of the
CaseThe assessee-company filed its return for
Assessment Year 1997-98 claiming a loss of ₹30,69,823 arising from the purchase
and sale of shares. The Assessing Officer disallowed the loss on the ground
...
Commissioner of Income Tax vs Aditya Chemicals Ltd. & Ors (ITA No. 31/2006) – Penalty under Section 271(1)(c) on Assessed Loss Cases After Insertion of Explanation 4 | Delhi High Court
Facts of the
CaseThe appeal before the Delhi High Court concerned the
validity of deletion of penalty imposed under Section 271(1)(c) of the
Income-tax Act, 1961. The Income Tax Appellate Tribunal (ITAT) had deleted t...
Deepak Chhabra vs Income Tax Officer (ITA Nos. 201/2005 & 476/2005) – Order Passed Against Deceased Assessee Held Void; Legal Representatives Must Be Substituted Before Disposal of Appeal | Delhi High Court
Facts of the
CaseThe Revenue had filed an appeal before the Income
Tax Appellate Tribunal (ITAT) against an order passed by the Commissioner of
Income Tax (Appeals). During the pendency of the appeal, the assess...