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Commissioner of Income Tax vs. Lufthansa German Airlines | Section 194H TDS Liability on Supplementary Commission | Delhi High Court Judgment
Facts
of the CaseThe Revenue (the Appellant) preferred
these appeals (ITA Nos. 1058/2008 and 1109/2008) against the respondent
assessment orders. The core dispute centers around whether the
components of "supplementa...
Commissioner of Income Tax v. M/s. Japan Airlines Co. Ltd. — Applicability of TDS under Section 194-I vs Section 194-C on Airport Landing and Parking Charges
Facts of the CaseThe respondent assessee, M/s. Japan Airlines Co. Ltd., made
payments to the Airports Authority of India (AAI) on account of landing and
parking charges for its aircraft. The assessee deducted Tax Deduc...
Commissioner of Income Tax v. Seagram Manufacturing (Pvt.) Ltd: Applicability of Section 194C on Purchase of Packing Material — Works Contract vs. Sale of Goods Simplicitor
Facts of the CaseThe Revenue preferred an appeal against the order dated
24.08.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA
4390/Del/2004 for the Assessment Year 2003-04. The dispute arose regarding t...
Commissioner of Income Tax vs. Concorde Capital Management Company Ltd. & Anr. | Block Assessment Under Section 158BB vs. Section 133A Survey: Third-Party Statements Gathered Outside Income Tax Search Cannot Justify Undisclosed Income Deletions Under Section 69A
Facts
of the Case·
ITA No. 185/2009
(CIT vs. Concorde Capital Management Company Ltd.): A simultaneous search operations under Section 132
was carried out on November ...
ALM Exports & Others Vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi – Validity of Provisional Attachment Under Section 281-B of Income-tax Act, 1961 During Pendency of Section 153-A Assessment Proceedings
Facts of the Case
The
petitioners filed a cluster of writ petitions challenging a common order
dated 13.10.2008 passed by the Deputy Commissioner of Income-tax, Central
Circle-13, New Delhi under Sect...
ALM Exports & Ors. Vs. Deputy Commissioner of Income-tax (Central Circle-13, New Delhi) | Validity of Provisional Attachment Under Section 281B Pending Assessment Under Section 153A of Income-tax Act, 1961
Facts of the Case
Parties
and Citations: The case involves ALM Exports, ALM
Infotech City Pvt. Ltd, ALM Global Finlease Limited, Rendezvous Commercial
Mall Private Limited, and Others (Petitioners) ve...
ALM Exports, ALM Infotech City Pvt. Ltd., ALM Global Finlease Ltd. & Rendezvous Commercial Mall Pvt. Ltd. vs. Deputy Commissioner of Income-tax (Central Circle-13, New Delhi) — Validity of Provisional Attachment of Assets Under Section 281B and Initiation of Assessment Under Section 153A of Income-tax Act, 1961 When No Search Was Conducted
Facts of the Case
The
petitioners filed a batch of writ petitions challenging a common order
dated October 13, 2008, passed by the Deputy Commissioner of Income-tax,
Central Circle-13, New Delhi.
T...
ALM Exports & Others. Vs. Deputy Commissioner of Income-tax (Central Circle-13, New Delhi) – Validity of Provisional Attachment Under Section 281-B Pending Assessments Under Section 153-A When Search Legality and Limitation Period are Challenged
Facts of the Case
The
petitioners filed writ petitions challenging a common order dated October
13, 2008, issued by the Deputy Commissioner of Income-tax, Central
Circle-13, New Delhi.
The
im...
Commissioner of Income Tax vs. Anita Jain: Delhi High Court Rules on Deductibility of Business Expenses During Temporary Lull vs. Closure Under Section 37(1) and Notional Rent of Co-Occupied Partnership Premises Under Section 22 of the Income Tax Act
Facts of the Case
The
Appellant (Revenue/CIT) filed three appeals against the Assessee, Anita
Jain, for the Assessment Years (AYs) 1999-2000, 2000-2001, and 2001-2002.
The
Assessee had a history of...
ALM Exports, ALM Infotech City Pvt. Ltd. & Ors. vs. Deputy Commissioner of Income-tax, New Delhi: Legal Challenge Against Provisional Attachment of Assets Under Section 281-B in Pending Search Assessments Under Section 153-A of the Income-tax Act, 1961
Facts of the Case
This
batch of interconnected writ petitions arises out of a common
administrative order dated October 13, 2008, passed by the Deputy
Commissioner of Income-tax, Central Circle-13, Ne...