Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
Commissioner of Income Tax-IV vs Delhi Race Club (1940) Ltd. – Live Telecast of Horse Racing Not Royalty Under Section 9(1)(vi) | No TDS Liability Under Section 194J
Facts of the CaseDelhi Race Club (1940) Ltd. was engaged in conducting horse
races and earned income from betting, commission, entry fees and allied
activities. The assessee made payments to other race clubs/centres wh...
Commissioner of Income Tax - XI vs. Rama Krishna Jewellers: Disallowance of 'Making Charges' and Additions under Section 68 of Income Tax Act
Facts of the Case:The case concerns Income Tax appeals filed by the Revenue for
the assessment years 2000-01 to 2004-05 and 2006-07 against Rama Krishna
Jewellers. The assessee, a partnership firm engaged in the jewell...
Commissioner of Income Tax-III vs SBI Cards & Payment Services Pvt. Ltd. | ITA 603/2014 & ITA 604/2014 | Income Tax Appellate Tribunal | Expenditure on Credit Investigation, Scanning & Brand Creation
Facts of the Case:The case involves two appeals concerning the same assessment
year, 2006-07, filed by the Revenue under Section 260A of the Income Tax Act,
1961, challenging the order of the Income Tax Appellate Tribu...
Commissioner of Income Tax Delhi - I vs. M/s Voest Alpine A.G. (ITA Nos. 79/2001 & 80/2001) | Royalty vs. Technical Services under DTAA between India and Austria
Facts of the Case:
The respondent, M/s Voest Alpine A.G., a company based in Austria, entered into
a Technical Assistance Agreement with Punjab Power Generation Machines Limited
(PPGML) in India, regarding the provisi...
Commissioner of Income Tax-XII vs Indo Rub Industries | ITA 19/2013 | Delhi High Court | Section 143(3) & Section 263 of Income Tax Act
Facts of the Case:
The case involved an appeal by the Commissioner of Income Tax-XII (Appellant)
against Indo Rub Industries (Respondent) related to the assessment year
2008-09. The assessee had filed its income tax r...
The Oriental Insurance Co. Ltd. v. Deputy Commissioner of Income Tax & Anr. (W.P.(C) 6172/2014) - Quashing of Adjustment of Refund for AY 2013-14 Against Outstanding Penalty Demand of AY 2005-06 under Section 245 of the Income Tax Act, 1961
Facts of the Case:
In this case, The Oriental Insurance Co. Ltd. filed a writ petition
seeking to quash the adjustment of a refund of ₹89,16,28,190 for Assessment
Year (AY) 2013-14 against an outstanding penalty dem...
Commissioner of Income Tax-IV vs. M/S Himalya International Ltd. - Disallowance of Business Expenses and TDS Implications under Income Tax Act Section 40(a)
Facts of the Case:
The appellant, Commissioner of Income Tax-IV, challenged the decision of the
Income Tax Appellate Tribunal (ITAT) regarding the disallowance of
Rs.4,33,78,000/- made by the Assessing Officer in the ...
Global Signal Cables (India) Pvt. Ltd. vs. Deputy Commissioner of Income Tax | W.P.(C) 747/2014 | Quashing of Notice under Section 148 of Income Tax Act, 1961
Facts of the Case:
The
petitioner, Global Signal Cables (India) Pvt. Ltd., filed its
income tax return for the assessment year 2006-2007 on 29.11.2006.
The
return was selected for scrutiny under Se...
No Accrual of Income Without Entitlement to Administrative Charges on Residential Quarters – HOUSING & URBAN DEVELOPMENT CORPORATION LTD. vs ADDITIONAL COMMISSIONER OF INCOME TAX | Delhi High Court
Facts of the CaseThe assessee, Housing
& Urban Development Corporation Limited (HUDCO), a Public Sector
Undertaking, filed its return of income for Assessment Year 2002-03. During
scrutiny assessment, the Assessin...
Commissioner of Income Tax vs. M/S Vodafone Essar South Ltd. (ITA No. 594/2014): Analysis of Network Repair, Maintenance Provisions & Brand Launch Expenses - Income Tax Act, 1961, Section 37(1)
Facts of the Case:
The petitioner, Commissioner of Income Tax, challenged the Income Tax Appellate
Tribunal (ITAT) decision that allowed M/S Vodafone Essar South Ltd.'s
provisions for network repair and maintenance co...