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Commissioner of Income Tax-VIII vs Indian Farmer Fertilizer Co-Operative Ltd. (IFFCO) | Interest on Delayed Refund under Section 244A of Income Tax Act | Delhi High Court
Facts of the
Case
The case before the Delhi High Court arose from an
appeal filed by the Income Tax Department under Income Tax Act, 1961 against
the order of the Income Tax Appellate Tribunal (ITAT). The Assessing...
Commissioner of Income Tax-II vs M/s Jansampark Advertising and Marketing (P) Ltd. | Delhi High Court on Section 68 Unexplained Cash Credit, Share Application Money & Duty of Assessing Officer Inquiry
Facts of the Case
The
assessee filed its return for AY 2004-05 declaring income of ₹3,180.
Information
was received by the Assessing Officer from the Investigation Wing
indicating that the assess...
Sony Ericsson Mobile Communications India Pvt. Ltd. (Now Sony India Ltd.) vs Commissioner of Income Tax–III & Connected Matters – Delhi High Court | AMP Expenses as International Transaction under Sections 92B and 92CA of the Income Tax Act, 1961
Facts of the
CaseThe assessee, Sony Ericsson Mobile Communications
India Pvt. Ltd. (now Sony India Ltd.), was engaged in importing, distributing,
marketing, and selling mobile handsets in India under the brand owned b...
Commissioner of Income Tax, Large Tax Payer Unit, Delhi vs Indian Railway Finance Corporation Ltd. | Delhi High Court | Section 37(1), Lease Equalisation Charges & Prior Period Interest Expenditure
Facts of the
CaseThe Revenue filed appeals against the common order
of the Income Tax Appellate Tribunal (ITAT) concerning Assessment Years
2006-07, 2007-08, 2008-09, and 2009-10.The principal dispute related to the a...
Agence Frances Press vs Assistant Director of Income Tax: Delhi High Court Decision in Connected Income Tax Appeals (ITA 223/2015, 224/2015 & 225/2015)
Facts of the
CaseThe appellant, Agence France Press, filed multiple
connected income tax appeals before the Delhi High Court against the orders
passed by the tax authorities. These appeals were part of a group of conn...
New Delhi Television Limited (NDTV) vs Deputy Commissioner of Income Tax, Circle-17(1) & Another – Delhi High Court on Extension of Stay Beyond 365 Days During Pendency of ITAT Appeal under Article 226 of the Constitution
Facts of the
CaseThe Petitioner, New Delhi Television Limited
(NDTV), had filed an appeal before the Income Tax Appellate Tribunal (ITAT)
against the assessment order passed by the Income Tax Department for the
Asses...
Commissioner of Income Tax vs Gulshan Kumar, Chander Bhan & Krishan Kumar | Delhi High Court Upholds Deduction under Sections 80HH and 80-I of Income Tax Act
Issues
Involved
Whether the deduction claimed by the Namoli Unit of the assessees
under Section 80HH of the Income Tax Act, 1961 was correctly granted?
Whether the deduction under Section 80-I of the Income Ta...
Commissioner of Income Tax-XII vs. Subodh Gupta – Delhi High Court Upholds 8% Net Profit Estimation Despite Section 40A(3) Disallowance and Missing Books of Accounts under Rule 6DD(g)
Facts of the
Case
The assessee filed return of income for Assessment Year 2009–10
declaring income of Rs.35,21,970.
During scrutiny assessment, the Assessing Officer disallowed
expenditure amounting to...
Sarita Aggarwal Vs. The Income Tax Officer: Validity of Foreign Gifts and Onus of Proof Under Section 68 of the Income Tax Act
Facts of the Case
Assessment
Year & Filed Return: The appeal under Section
260A of the Income Tax Act, 1961, preferred by the assessee (Sarita
Aggarwal), pertains to the assessment year 1994-95. T...
Commissioner of Income Tax-III vs. Shri Shyam Sunder Infrastructure (P) Ltd. (2015:DHC:1118-DB) – Challenge to Assessing Officer’s Jurisdiction Under Section 124(3) of the Income Tax Act, 1961
Facts of the Case
Original
Filing & Name Changes: The original assessee,
incorporated on February 27, 2003, under the name "Shalom Exim Pvt.
Ltd.", filed its original income tax returns on May 30,...