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Commissioner of Income Tax vs. Bharti Cellular Ltd. (with Escotel Mobile Communications Ltd. & Hutchison Essar Telecom Ltd.) – Whether Interconnect, Port, and Access Charges Paid by Telecom Operators Constitute "Fees for Technical Services" (FTS) Liable for TDS under Section 194J of the Income Tax Act, 1961
Facts of the Case
The
respondents/assessees are telecom companies providing cellular mobile
telephone services to subscribers within their respective circles assigned
by the Department of Telecommunic...
JAL HOTELS CO. LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX (WITH CIT VS. SUDHIR ENGINEERING CO.) — DELHI HIGH COURT ORDERS QUASHING OF SECTION 148 REASSESSMENT NOTICES BASED ON IMPERMISSIBLE CHANGE OF OPINION IN THE ABSENCE OF NEW TANGIBLE MATERIAL WHEN PRIMARY FACTS WERE ALREADY DISCLOSED
Facts
of the Case
The petitioner, Jal Hotels Company
Ltd., filed its income tax returns along with copies of four distinct
agreements entered into with Sunair Hotel Ltd., namely:
· ...
Commissioner of Income Tax vs. Bharat Glass Tube Ltd: Can Income Disclosed in a Return Filed Under Section 139(4) After Search Be Treated as Undisclosed Income Under Section 158BB When Tax Audit Report and Self-Assessment Tax Were Already Submitted?
Facts of the Case
Search
Operations: On July 8, 1999, a search under Section
132(1) was executed on a third party, M/s Haryana Sheet Glass Ltd. During
this operation, incriminating materials/papers be...
Commissioner of Income Tax v. Bharti Cellular Ltd. (And Other Connected Appeals): Whether Interconnection, Port Access, and Toll Charges Paid by Telecom Operators to MTNL/BSNL Constitute 'Fees for Technical Services' (FTS) Requiring Tax Deduction at Source (TDS) Under Section 194J of the Income Tax Act, 1961
Facts of the Case
Nature
of Business: The respondents/assessees are
telecommunication service companies engaged in providing cellular
telephone facilities to subscribers within specified license circl...
Jal Hotels Co. Ltd. vs. Assistant Director of Income Tax & CIT vs. Sudhir Engineering Co. | Delhi High Court Reaffirms Kelvinator Principle: Reassessment Under Sections 147/148 Cannot Be Based on Mere Change of Opinion Without Fresh Tangible Material
Facts
of the Case·
Jal Hotels Co. Ltd.
Cases: The Petitioner, Jal Hotels Co. Ltd.,
filed its income tax returns along with copies of four distinct business
agreements...
Commissioner of Income Tax vs. Bharti Cellular Ltd. (And Other Connected Appeals): Determination of "Fees for Technical Services" Under Section 194J vs. Automatic Telecommunication Interconnect and Port Access Charges
Facts of the Case
Business
Profile: The respondents/assessees are
telecommunication companies engaged in the business of providing cellular
telephone services to subscribers within their designated se...
Commissioner of Income Tax, Delhi-VI, New Delhi vs. Triveni Engineering & Industries Limited: Whether Estimated Administrative Expenses Incurred on Modernization and Capacity Expansion of Existing Business Units Constitute Allowable Revenue Expenditure Under Section 37(1) of the Income Tax Act, 1961 Despite Capitalization in Books of Accounts
Facts of the Case
The
respondent-assessee (M/s Triveni Engineering & Industries Limited) is
engaged in the sugar business operating multiple units, including
manufacturing units located at Deoband...
Commissioner of Income Tax vs. Triveni Engineering & Industries Limited | Characterization of Business Expansion and Administrative Expenses under Section 37(1) of Income Tax Act: Capital vs. Revenue Expenditure on Interlaced Existing Business Units
Facts of the Case
The
Assessee, M/s Triveni Engineering & Industries Limited, is engaged in
the business of manufacturing sugar across multiple manufacturing units,
including units situated at Deo...
GKN Driveshafts Compliance: Assessing Officer Mandated to Dispose of Objections via Speaking Order Before Final Assessment| under section147 & Section 148 of the Income Tax Act, 1961
Facts
of the CaseThe petitioner filed a writ petition
challenging the assessment/reassessment proceedings initiated by the Income Tax
Department. The Assessing Officer (AO) proceeded to pass an assessment order
witho...
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Commissioner of Income Tax vs. Central Public
Sector Undertaking & Revenue Body — Maintainability of Income Tax Appeal
Under Section 260A in the Absence of Mandatory Committee on Disputes (COD)
Clearance: Compre...