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Director of Income Tax, New Delhi vs. M/s Sheraton International Inc.: Whether Composite Fees Received by a Non-Resident Foreign Entity for Global Hotel Marketing, Publicity, and Centralized Reservation Network Services Are Taxable as Royalties/Fees for Included Services or Exempt as Business Profits under Section 9 of the Income Tax Act, 1961 and Articles 7 & 12 of the Indo-US DTAA in the Absence of a Permanent Establishment in India
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
specialized marketing, publicity, a...
Commissioner of Income Tax vs Assessee – Delhi High Court Dismisses Revenue Appeal Due to Low Tax Effect Under CBDT Instruction No. 5/2008 | ITA No. 681/2009
Facts of the
CaseThe Revenue preferred an appeal before the Delhi
High Court under Section 260A of the Income-tax Act, 1961. The matter came up
along with several connected appeals. The Court examined the maintainabil...
Commissioner of Income Tax v. [Name of Assessee Not Available in Uploaded Order] – Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect under CBDT Instruction No. 5/2008 (ITA No. 332/2009 and Connected Matters)
Facts
of the CaseThe matter concerned a batch of
Income Tax Appeals, including ITA No. 430/2009, ITA No. 680/2009, ITA No.
681/2009, ITA No. 328/2009 and ITA No. 332/2009. The Revenue preferred the
appeals befo...
Commissioner of Income Tax, Delhi (Central)-I vs. Assessee/Petitioner – Demand Notice Cannot Be Enforced Until Appeal Effect Orders Are Passed | Delhi High Court
Facts of the
Case
The Income Tax Department issued a demand notice dated 15 January
2009.
The notice sought recovery of tax demands for Assessment Years
1989-90 to 2004-05.
The petitioner had already p...
Meena Chaudhary vs Income Tax Authorities & Others | Delhi High Court Directs Action Against Company for Failure to Deposit TDS Deducted from Rent| under section Section 148
Facts of the
CaseThe petitioner, Ms. Meena Chaudhary, had let out
the third floor of premises known as Vikas Tower, Delhi-110085, measuring
approximately 2900 sq. ft., to M/s Bitcom Services Pvt. Ltd. through its
Dir...
Commissioner of Income Tax v. Assessee – Deletion of Penalty under Section 271(1)(c) for Bona Fide Revision of Bad Debt Claim | Delhi High Court| under section 271(1)(c) of the Income-tax Act, 1961
Facts of the
CaseThe assessee filed its return of income for
Assessment Year 2003-04 declaring a loss of ₹23,93,863. In the return, the
assessee claimed bad debts amounting to ₹87,14,984.During the assessment proc...
Director of Income Tax vs. Sheraton International Inc. | Taxability of Global Hotel Reservation and Marketing Fees under India-USA DTAA
Facts of the Case
Assessee
Status: The assessee, Sheraton
International Inc., is a non-resident company incorporated under the laws
of the USA, specializing in providing comprehensive operational,
...
Commissioner of Income Tax vs Assessee (Name Not Reflected in Available Order) – Delhi High Court Dismisses Revenue Appeal Due to Low Tax Effect | ITA No. 734/2009
Facts of the
Case
The Revenue filed an appeal before the Delhi High Court under
Section 260A of the Income-tax Act, 1961.
During the proceedings, it was acknowledged that the tax effect
involved in the m...
CIT vs. Smt. Bimla Devi: Whether Addition Based on 'Accommodation Entry' Claim Survives if Primary Case is Set Aside
Facts of the CaseThe Revenue (Income Tax Department) preferred
statutory appeals before the High Court of Delhi under the relevant appellate
provisions of the Income Tax Act, 1961. These appeals, registered as ITA Nos....
Commissioner of Income Tax v. Yamaha Motor India Pvt. Ltd. | Depreciation on Discarded Assets under Section 32 of the Income-tax Act, 1961 | Delhi High Court
Facts of the
CaseThe assessee company, Yamaha Motor India Pvt. Ltd.,
claimed depreciation during Assessment Years 2000-01 and 2001-02 on assets that
had been written off. The assets had originally been capitalized at ...