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Rose Serviced Apartments Pvt. Ltd. & Anr. vs. Deputy Commissioner of Income Tax: Validity of Reassessment Under Section 147/148 Based on Mere Change of Opinion and Audit Objection
Facts of the Case
The
Assessee's Return: Petitioner No. 1 (Rose Serviced
Apartments India Pvt. Ltd.), a company engaged in trading long-term
investments and real estate, filed its return of income for...
Franchisee Business Expenditures and Commercial Expediency under Section 37(1): Commissioner of Income Tax vs. Agra Beverages Corporation P. Ltd.
Facts of the Case
The
respondent-assessee was a franchisee of M/s. Pepsi Food (Pvt.) Ltd.
(Pepsi). Under this Franchisee Agreement, the assessee held exclusive
rights for bottling, selling, and distri...
The Commissioner of Income Tax v. M/s. Agra Beverages Corporation P. Ltd. (Allowability of Business Expenditure under Section 37(1) on Visi-Cooler Hire Charges and Advertisement Expenses Incurred by Franchisee Benefiting the Trademark Owner)
Facts of the Case
Franchisee
Agreement: The respondent-assessee entered into a
franchisee agreement with M/s. Pepsi Food (Pvt.) Ltd. ("Pepsi")
for manufacturing, bottling, selling, and distribut...
Director of Income Tax (Exemptions) vs AKS Enterprises – Delhi High Court on Section 147 & 148 ITA, Income Tax Reassessment and Procedural Compliance
Facts of the
CaseAKS Enterprises challenged the reassessment notice
issued under Sections 147 and 148 of the Income Tax Act, 1961, claiming
procedural irregularities. The petitioner contended that the Income Tax
Depa...
CIT v. Samsung India Electronics Ltd. (2011): Mere Related-Party Relationship Does Not Justify Disallowance under Section 40A(2)(b)
Facts of the Case:
The assessee, M/s Samsung India Electronics Ltd., is a joint venture company
with 74% equity held by Samsung Electronics Company (SEC), Korea, and 26% by
Indian associates. The assessee imported raw...
SKN vs State of Delhi & Ors – Delhi High Court 2011 | CW 340/2010 – Contempt & Service Matter under Article 226 of the Constitution of India
Facts of the
CaseThe petitioner, SKN, filed the present writ
petition challenging the administrative actions taken by the respondents,
primarily concerning alleged violations of service rules and orders of the
Court....
Ravina and Associates Pvt. Ltd. & Ravina Khurana vs Commissioner of Income Tax, Delhi-V & Others | Section 147, 148, 220 of Income Tax Act, 1961
Facts of the
Case
Petitioners: Ravina and Associates Pvt.
Ltd. and Ravina Khurana filed writ petitions seeking a stay on recovery of
outstanding income tax demand:
Rs. 54,91,15,497/- for assessment y...
Commissioner of Income Tax vs Granda Services Ltd – Deduction under Section 10A of the Income Tax Act, 1961
Facts of the
CaseThe respondent, Granda Services Ltd., is a company
engaged in providing back-office services and qualifies as a newly established
undertaking in a Free Trade Zone, exporting computer software via
tel...
M/S Shalimar Developers Pvt. Ltd. vs Municipal Corporation of Delhi – Enforcement of Building Regulations under Section 343 of the Delhi Municipal Corporation Act, 1957
Facts of the Case:
The petitioner, M/S Shalimar Developers Pvt. Ltd., challenged the demolition
notice issued by the Municipal Corporation of Delhi (MCD) alleging unauthorized
construction and violations of building r...
Union of India vs Harsh Kumar Chawla – Delhi High Court Case on Service Law and Promotion Rights under Civil Services Regulations under Article 226
Facts of the
CaseHarsh Kumar Chawla, the petitioner, challenged the
promotion decision in the Delhi Civil Services, alleging arbitrariness and
violation of seniority norms. The petitioner contended that despite fulfil...