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Church's Auxiliary for Social Action & Anr. vs. Director General of Income Tax (Exemptions), New Delhi & Ors. | Caritas India vs. Union of India & Anr. – Delay in Filing Form 10AA under Section 80G(5C)(v) is Directory, Not Mandatory
Facts of the CaseChurch's Auxiliary for Social Action (CASA), a charitable
society registered under the Societies Registration Act, 1860 and enjoying
registration under Section 12A and approval under Section 80G of the...
Commissioner of Income-Tax, Central III vs. Uikam Investment & Finance Pvt. Ltd. & Connected Assessees | Validity of Search Warrants under Section 132, Limitation under Section 158BE and Block Assessment Proceedings – Delhi High Court
Facts of the CaseThe Revenue conducted search and seizure operations against a
group of companies allegedly involved in financial activities. Warrants of
authorisation were issued in June 1996 authorising searches of l...
Commissioner of Income Tax vs. Sahara Airlines Ltd.: A Comprehensive Legal Analysis on the Taxability of Software Ticket Reservation Payments as Non-Royalty Business Income and the Exclusion of TDS Obligations Under Section 195(2) of the Income Tax Act and DTAA Provisions
Facts of the CaseThe respondent, Sahara Airlines Ltd., maintained commercial
arrangements with two international entities to facilitate its operations: M/s.
Amadeus Marketing, a Spanish company, and M/s. Galileo Intern...
Commissioner of Income Tax vs. Sahara Airlines Ltd. (2009): Delhi High Court Verdict on Section 195 TDS Liability and Treatment of Software Reservation Payments to Foreign Entities as Business Income vs. Royalty under DTAA
Facts of the Case
The
respondent/assessee, Sahara Airlines Ltd., entered into operational
arrangements with two foreign entities: M/s. Amadeus Marketing (a
Spanish company) and M/s. Galileo Internatio...
Commissioner of Income Tax, Delhi-IV v. M/s Insilco Ltd. | CIT v. M/s Saw Pipes Ltd. – Bona Fide Belief Does Not Exempt Assessee from Interest Liability under Section 234B of the Income Tax Act
Facts of the Case
M/s
Insilco Ltd. filed its return declaring nil income for Assessment Year
1990-91.
The
assessee adjusted interest income earned on deposits against interest paid
on deferred...
Commissioner of Income Tax, Delhi-I vs. Advance Detergents Ltd. | Interest on Delayed Payment from Customers Eligible for Deduction under Section 80-IA of the Income Tax Act – Delhi High Court
Facts of the CaseAdvance Detergents Ltd., an industrial undertaking engaged in
manufacturing activities, filed its return of income and claimed deduction
under Section 80-IA of the Income Tax Act.During the assessment ...
Commissioner of Income Tax vs. Sahara Airlines Ltd. | Tax Deduction at Source Under Section 195 on GDS Software Reservation Payments to Foreign Companies: Royalty vs. Business Income Controversy Under DTAA
Facts of the Case
The
respondent/assessee, Sahara Airlines Ltd., entered into operational
agreements with two foreign companies: M/s. Amadeus Marketing (a Spanish
entity) and M/s. Galileo Internationa...
Director of Income Tax vs Indian National Science Academy (INSA) | Exemption under Section 10(21) of Income Tax Act and Approval under Section 35(1)(ii) – Delhi High Court
Facts of the Case
The
Indian National Science Academy (INSA) was established to promote
scientific research, scientific knowledge, and national welfare through
scientific advancement.
For
more...
Commissioner of Income Tax, Delhi-II vs. Maharashtra Seamless Ltd. | Section 80HHC Deduction on DEPB Receipts, Delayed Payment Interest, Rental Income & Explanation (baa) – Delhi High Court
Facts of the CaseMaharashtra Seamless Ltd. claimed deductions under Sections
80HHC, 80-IA and 80-IB in respect of several categories of receipts arising
during the course of its manufacturing and export business.The di...
[Petitioner] v. Transfer Pricing Officer & Anr. — Sections 92CA(3) & 144C, Income-tax Act, 1961 — Objections to ALP Methodology Must First Be Raised Before the DRP
Facts of the Case
The
Petitioner filed a Writ Petition under Article 226 of the Constitution of
India to challenge an order dated October 23, 2009, issued by the Transfer
Pricing Officer (TPO) under S...