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Principal Commissioner of Income Tax–5 vs Jindal Photo Ltd. (2018) – Delhi High Court | Low Tax Effect Appeal Dismissed Without Adjudication on Merits
Facts of the
Case
The appeals were filed by the Revenue (Principal Commissioner of
Income Tax–5) against Jindal Photo Ltd.
The matter came before the Delhi High Court involving multiple
Income Tax App...
M/s Infonox Software Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax (Delhi High Court, 2019) – Withdrawal of Criminal Petitions under Section 139(1) Income Tax Act
Facts of the CaseThe petitioners, M/s Infonox Software Pvt. Ltd. and others,
filed multiple criminal miscellaneous petitions before the Delhi High Court
seeking relief against proceedings initiated by the Deputy ...
Surendra Kumar Jain vs Principal Commissioner of Income Tax (Central)-III, New Delhi & Anr. | Delhi High Court | Reassessment Without Disposal of Objections Held Invalid (Sections 147/148 Income Tax Act)
Facts of the Case
The
petitioner’s assessment for AY 2011–12 was reopened by the Assessing
Officer (AO).
Reasons
for reopening were provided to the petitioner.
The
petitioner filed obj...
Pr. Commissioner of Income Tax-5 vs Jindal Photo Ltd. (Delhi High Court) – Low Tax Effect Appeals Dismissed Without Adjudication on Merits [Sections 50, 51 & 54, Income Tax Act]
Facts of the CaseThe Revenue (Principal Commissioner of Income Tax-5) filed
multiple appeals against Jindal Photo Ltd. before the Delhi High Court. During
the hearing, it was submitted by the Revenue that the tax effec...
PR. Commissioner of Income Tax (Central)-2 vs M/s ACB India Ltd. | Section 14A & Rule 8D Disallowance Limited to Exempt Income | Delhi High Court (2018)
Facts of the Case
The
Revenue filed appeals under Section 260A concerning Assessment Years
2011-12, 2012-13, and 2013-14.
The
Assessing Officer applied Rule 8D(2)(ii) and made a disallowance of ₹...
PR. Commissioner of Income Tax–3 vs Fern Healthcare Pvt. Ltd. | Section 14A r/w Rule 8D Disallowance Cannot Exceed Exempt Income | Delhi High Court
Facts of the CaseThe present appeals were filed by the Revenue challenging a
common order passed by the Income Tax Appellate Tribunal (ITAT) for Assessment
Years 2008-09 and 2009-10. The ITAT had upheld the order of th...
M/s Infonox Software Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax | Delhi High Court | Section 139(1) Income Tax Act – Withdrawal of Criminal Petitions with Liberty
Facts of the CaseThe petitioners, M/s Infonox Software Pvt. Ltd. and others,
filed multiple criminal miscellaneous petitions before the Delhi High Court
challenging proceedings initiated by the Deputy Commissioner of I...
PR. Commissioner of Income Tax (Central)-2 vs M/s ACB India Ltd | Section 14A Disallowance Cannot Exceed Exempt Income | Delhi High Court
Facts of the CaseAs noted from the judgment (Page 2) :
The
assessee, M/s ACB India Ltd., earned exempt dividend income of ₹47,950
during AY 2011-12.
The
Assessing Officer applied Rule 8D(2)(ii) a...
M/s Infonox Software Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax (Delhi High Court, 2019) – Withdrawal of Criminal Petitions under Section 139(1) Income Tax Act
Facts of the CaseThe petitioners, M/s Infonox Software Pvt. Ltd. & others,
filed multiple petitions before the Delhi High Court challenging criminal
proceedings initiated by the Income Tax Department. The mat...
PR. Commissioner of Income Tax-2 vs Cincom Systems India Pvt. Ltd. | Section 10A Deduction & Reallocation of Expenses Cannot Be Based on Assumptions – Delhi High Court (2018)
Facts of the CaseThe respondent-assessee, Cincom Systems India Pvt. Ltd., was
engaged in:
Development
and support of computer software; and
Import
and marketing of software products.
The assessee oper...