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Director of Income Tax (International Taxation) vs GE Engine Services Distribution LLC – Delhi High Court | Sections 9(1)(vii), 44BB & Permanent Establishment Issues under Income Tax Act
Facts of the CaseThe appeals were filed by the Director of Income Tax
(International Taxation) against various GE group entities, including GE Engine
Services Distribution LLC, concerning the taxability of receipts ear...
Tax Deductions under Section 80-HHC: Commissioner of Income Tax, Delhi Vs. Commer. and Associates P. Ltd.
Facts of the Case
The
Appellant in this case is the Commissioner of Income Tax, Delhi (the
Revenue) , and the Respondent is M/s Commer. and Associates P. Ltd.
The
Revenue preferred an statutory tax...
M/s Trimatic Engineering Co. P. Ltd. vs. Assistant Commissioner of Income Tax: Scope of 'Employment' and Inclusion of Contractual Workers for Deduction under Section 80I
Facts of the Case
The
Assessee's Business & Claim: The Appellant/Assessee, M/s
Trimatic Engineering Co. P. Ltd., is an industrial undertaking engaged in
manufacturing operations. For the Assessmen...
United Health Group Information Services Private Limited v. Deputy Commissioner of Income Tax (Circle 27(1), New Delhi) & Anr. | Writ Jurisdiction under Article 226 for Extension of Income Tax Recovery Stay Beyond 365 Days
Facts of the Case
The
petitioner, United Health Group Information Services Private Limited,
filed an appeal (ITA No. 825/Del/2014) before the Income Tax Appellate
Tribunal (ITAT) challenging an order ...
Commissioner of Income Tax, Delhi-II vs. M/s. Motherson Auto P. Ltd. Taxability of Goodwill Consideration under Section 45 of the Income Tax Act, 1961: Valuation of a Self-Generating Asset Transferred as a Going Concern under a Collaboration Agreement.
Facts of the Case
Assessee
Takeover: The assessee (M/s. Motherson Auto P. Ltd.)
was taken over as a going concern by a new joint-venture entity (M/s.
Motherson Sumi Systems Pvt. Ltd.) under a collabor...
Commissioner of Income Tax, Delhi-VI & Delhi-VII vs Kavita Gupta | Reassessment under Sections 147/148 – Validity of Additions without Proper Correlation of Transactions and Flow of Funds
Facts of the Case:Kavita
Gupta, the respondent, is engaged in property transactions, entering agreements
to purchase properties and advancing amounts. After property appreciation, she
either sells the assets or the as...
COMMISSIONER OF INCOME TAX, DELHI-I vs. M/S BHARTI TELETECH LTD. | Depreciation on Intangible Assets under Section 32 of the Income Tax Act, 1961 on Commercial Marketing and Network Rights Case Law
Facts of the Case
On
September 29, 2000, the assessee, M/s Bharti Teletech Ltd., acquired the
shares of M/s Siemens Telecom Ltd. (STL).
The
total consideration paid by the assessee included a speci...
Commissioner of Income Tax vs. Gulshan Kumar: Adjudication on Deductions under Sections 80HH and 80I of the Income Tax Act, 1961
Facts of the CaseThe Revenue (Commissioner of Income Tax) preferred a batch of
statutory income tax appeals—specifically ITA No. 543/2010, ITA No. 1089/2010,
ITA No. 1091/2010, and ITA No. 1098/2010—before the High...
HCL Technologies v. Assistant Commissioner of Income Tax: Estoppel on Statutory Deductions Under Section 10A
Facts of the Case
The
appellant, HCL Technologies, is a public limited company providing
software development services through its undertakings located in Software
Technology Parks (STP) in NOIDA and ...
Delhi HC on Section 68: CIT vs. Arvind Khanna | Proving Identity vs. Independent Creditworthiness of Donor in High-Value Gifts
Facts of the Case
The
respondents/assessees (Arvind Khanna, Navin Khanna, Aditya Khanna, and
Vinita Singh) received various monetary remittances across separate
Assessment Years (AY) from their father...