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A. B. Hotels Limited v. Commissioner of Income Tax – Rectification of Tribunal Order under Section 254(2) and Liability for Interest under Sections 201(1) & 201(1A) of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe present matter arose from a batch of eight appeals filed
by A. B. Hotels Limited against a common order passed by the Income Tax
Appellate Tribunal (ITAT) dated 15.06.2007 in Miscellaneous Applicat...
Key Takeaways from the Ruling
Key Takeaways from the Ruling1. Remand Reports Cannot Be IgnoredThe ruling conveys a clear and unequivocal message that Assessing Officers cannot disregard requests for remand reports made by appellate authorities. Proce...
A. B. Hotels Limited vs Commissioner of Income Tax (Delhi High Court) – Section 201(1), Section 201(1A) & Section 254(2) of the Income Tax Act, 1961
Facts of the CaseA batch of eight appeals arose from a common order passed by
the Income Tax Appellate Tribunal concerning various financial years from
1994-95 to 2001-02.The Revenue had filed a Miscellaneous Applicati...
A. B. Hotels Limited vs Commissioner of Income Tax | Section 201(1), Section 201(1A) & Section 254(2) of the Income Tax Act, 1961 – Rectification of Tribunal Order and Liability for Interest on TDS Default
Facts of the CaseThe appeals arose from a common order passed by the Income Tax
Appellate Tribunal on a miscellaneous application filed by the Revenue under
Section 254(2) of the Income Tax Act, 1961.Earlier, by order ...
Key Takeaways from the OECD Consultation Draft on Intra-Group Services
Key Takeaways from the OECD Consultation Draft on Intra-Group ServicesThe OECD’s proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent an important development for multinational enterprises, ev...
A. B. Hotels Limited v. Commissioner of Income Tax – Scope of Rectification under Section 254(2) and Levy of Interest under Sections 201(1) & 201(1A) of the Income-tax Act, 1961
Facts of the CaseA batch of eight appeals was filed by A. B. Hotels Limited
challenging a common order passed by the Income Tax Appellate Tribunal dated
15.06.2007.Earlier, by order dated 30.11.2005, the Tribunal had h...
Commissioner of Income Tax vs Assessee, Appeal Dismissed for Want of Committee on Disputes Approval – Delhi High Court | ITA No. 1336/2008
Facts of the
Case
The Revenue preferred an appeal before the Delhi High Court.
During consideration of the appeal, it was found that approval from
the Committee on Disputes had not been obtained.
The require...
Commissioner of Income Tax v. Assessee Company – Allowability of Advance Customs Duty Paid Under Section 43B and Exclusion from Closing Stock | Delhi High Court
Facts of the CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order of the Income Tax Appellate
Tribunal (ITAT) relating to Assessment Year 1995-96.The Assessing Officer ha...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | Delhi High Court on TDS Default under Sections 201(1), 201(1A) and Applicability of Section 194C
Facts of the CaseThe Revenue filed appeals against a common order
passed by the Income Tax Appellate Tribunal concerning Financial Years 2001-02
to 2004-05.The Assessing Officer held that the assessee had
failed to es...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | No Assessee in Default Where Payee Has Already Paid Tax – Delhi High Court
Facts of the
CaseThe appeals arose from a common order passed by the
Income Tax Appellate Tribunal pertaining to the financial years 2001-02 to
2004-05. The Assessing Officer held that the assessee had failed to estab...