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Commissioner of Income Tax vs. M/s Binary Semantics Ltd. (ITA No. 1244/2009 & 1250/2009): Delhi High Court Dismisses Revenue's Appeal Due to Lack of Prosecution and Non-Verification of Precedent Acceptance under the Income Tax Act
Facts of the CaseThe Revenue (Income Tax Department/Appellant) filed two
appeals (ITA No. 1244/2009 and ITA No. 1250/2009) before the Hon'ble Delhi High
Court against the order of the Income Tax Appellate Tribunal (ITA...
Commissioner of Income Tax vs. Assessee | No Substantial Question of Law Arises Under Section 260A If Revenue Department Consents to and Accepts Prior Tribunal Order on Deletion of Penalty Under Section 271(1)(c) for the Same Assessee
Facts of the CaseThe case originated from an appeal filed by the Appellant
(Revenue/Income Tax Department) before the High Court of Delhi, challenging an
administrative assessment action concerning concealment penaltie...
Commissioner of Income Tax-IV vs M/s Delhi Press Samachar Patra (P) Ltd | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2004-05.The dispute pertained to the deletion by the
Tribu...
Commissioner of Income Tax vs. [Assessee] — Eligibility of Exemption Under Section 10(22) of the Income Tax Act, 1961 Regarding Educational Institutions and Determination of Substantial Question of Law
Facts of the CaseThe Revenue (Appellant) preferred an appeal before the Hon'ble
Delhi High Court challenging the order passed by the Income Tax Appellate
Tribunal (ITAT). The ITAT, through its order, had granted an inc...
M/s Jay Bharat Maruti Ltd. vs Commissioner of Income Tax | Section 80-I, Section 43B & Capital vs Revenue Expenditure – Delhi High Court
Facts of the
CaseThe assessee, M/s Jay Bharat Maruti Ltd., filed an
appeal before the Delhi High Court challenging the order of the Income Tax
Appellate Tribunal (ITAT) relating to Assessment Year 1995-96.The dispute ...
Commissioner of Income Tax v. PepsiCo India Holding Pvt. Ltd. – MODVAT Credit Not to be Included in Closing Stock Valuation | Delhi High Court
Facts of the CaseThe Revenue preferred an appeal before the Delhi
High Court challenging the order passed by the Income Tax Appellate Tribunal
dated 04.05.2007 in ITA No. 4366/Del/2002 relating to Assessment Year 1996-...
Commissioner of Income Tax-XVII vs. Idea Cellular Ltd. | Discount on Prepaid SIM Cards Held as Commission Liable for TDS under Section 194H of the Income-tax Act
Facts of the
CaseThe assessee, Idea Cellular Ltd.,
was engaged in providing cellular telecommunication services through prepaid
and postpaid connections. During a survey conducted under Section 133A of the
Income-tax...
Director of Income Tax vs. Sahara India Financial Corporation Ltd. [2010:DHC:1012-DB] – Whether Title Sponsorship Payment for Sahara Cup Constitutes Royalty under Article 13(3)(c) of the India-Canada DTAA
Facts of the Case
The
case related to Assessment Year 1998-99.
Sahara
India Financial Corporation Ltd. entered into an agreement dated
10.07.1996 with IMG Canada.
Under
the agreement, Sahara...
Director of Income Tax vs. Sahara India Financial Corporation Ltd. [2010:DHC:1012-DB] – Whether Title Sponsorship Payment for Sahara Cup Constitutes Royalty under Article 13(3)(c) of the India-Canada DTAA
Facts of the Case
The
case related to Assessment Year 1998-99.
Sahara
India Financial Corporation Ltd. entered into an agreement dated
10.07.1996 with IMG Canada.
Under
the agreement, Sahara...
Commissioner of Income Tax vs. Anil Kumar Sharma [2010:DHC:1138-DB] – Scope of Revision under Section 263 | Difference Between Lack of Inquiry and Inadequate Inquiry
Facts of the Case
The
assessee, Mr. Anil Kumar Sharma, filed his return of income for Assessment
Year 2003-04 on 25 November 2003 declaring total income of Rs.
1,64,06,770/-.
The
Assessing Off...