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Commissioner of Income Tax vs. Assessee (Royalty Expenditure Cases) – Royalty and Foreign Technician Fees Held as Revenue Expenditure under Section 37(1) of the Income-tax Act, 1961; Revenue Appeals Dismissed by Delhi High Court
Facts of the CaseThe Assessing Officer disallowed a substantial
portion of royalty expenditure claimed by the assessee and treated the same as
capital expenditure. An addition of Rs.1,06,52,765/- was made out of the to...
Commissioner of Income Tax vs. Pawan Gupta: Whether Issuance and Service of Statutory Scrutiny Notice Under Section 143(2) is a Mandatory Jurisdictional Prerequisite for Framing Block Assessment Order Under Section 158BC of Income-tax Act, 1961
Facts of the Case
Background:
The Revenue preferred a large batch of income tax appeals before the High
Court of Delhi. ITA No. 200/2008 (Commissioner of Income Tax v. Pawan
Gupta) was treated as the ...
Commissioner of Income Tax, New Delhi vs. M/s Lufthansa German Airlines: Scope of TDS Liability under Section 194H on Concessional Tickets Issued to Travel Agents—Delhi High Court Affirms No Substantial Question of Law Arises When Matter is Squarely Covered by Precedent
Facts of the CaseThe Income Tax Department (Revenue) preferred multiple
appeals against M/s Lufthansa German Airlines regarding the non-deduction of
Tax Deducted at Source (TDS) on airline tickets provided to its trave...
Commissioner of Income Tax v. Lufthansa German Airlines: Scope of Taxability on Concessional Tickets and Determination of Substantial Question of Law under Section 260A of the Income Tax Act
Facts of the CaseThe Revenue (represented by the Commissioner of Income Tax)
preferred a series of statutory income tax appeals—specifically ITA Nos.
375/2009, 465/2009, and 382/2009—before the High Court of Delhi....
Commissioner of Income Tax vs. Lufthansa German Airlines: Scope of Section 115WB of Income Tax Act regarding Fringe Benefit Tax (FBT) Liability on Concessional Airline Tickets to Employees – Delhi High Court Case Law
Facts of the CaseThe Revenue (Income Tax Department) preferred statutory
cross-appeals (ITA Nos. 375/2009, 465/2009 and accompanying CM applications)
before the Division Bench of the Hon’ble High Court of Delhi...
Commissioner of Income Tax vs. Reebok India Co. | Appeal Under Section 260A of the Income Tax Act, 1961 Regarding Substantial Question of Law Already Covered by Precedent – ITA No. 213/2009 (Delhi High Court)
Facts of the CaseThe Appellant, represented by the Commissioner of Income Tax
(the Revenue), preferred a statutory tax appeal docketed as ITA No. 213/2009
before the Division Bench of the High Court of Delhi. Alongside...
Commissioner of Income Tax v. Assessee Company (Related to M/s Manchanda Industries Pvt. Ltd.) | Delhi High Court | ITA Nos. 1032/2008 & 1180/2008 | Section 260A Income-tax Act | Block Assessment Proceedings
Facts
of the Case1.
A
search and seizure operation was conducted resulting in block assessment
proceedings.2.
The
assessee's case was connected with M/s M...
M/s Jay Bharat Maruti Ltd. v. Commissioner of Income Tax (Delhi High Court) – Reassessment under Sections 147 & 148 Cannot Be Based on Irrelevant or Unconnected Issues
Facts of the
CaseM/s Jay Bharat Maruti Ltd., engaged in the
manufacture of automobile parts and moulds, filed its return for Assessment
Year 1993-94 declaring income of ₹5,35,250. The return was processed under
Sec...
Defining the Threshold of Business Operations: A Deep Dive into the Delhi High Court’s Ruling in CIT vs. Aspentech India Pvt. Ltd. regarding Business Commencement and Section 37(1) Deductibility
Facts of the Case
For
the Assessment Year (AY) 2003-04, the Respondent/Assessee (Aspentech India
Pvt. Ltd.) filed an income tax return declaring a total loss of ₹2.48
crores.
The
Assessing ...
Commissioner of Income Tax v. Bhasin Motors India Pvt. Ltd. – Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect and Applicability of CBDT Monetary Limit Circular
Facts of the
CaseThe Revenue preferred multiple appeals against
Bhasin Motors India Pvt. Ltd. relating to assessment years covering Financial
Year 1997-1998 to Financial Year 2001-2002.The aggregate tax effect involve...