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Director of Income Tax (International Taxation) vs. KLM Royal Dutch Airlines & Lufthansa German Airlines Taxability of Technical and Ground Handling Services Rendered Under IATP Pooling Arrangements – Scope of Article 8 of India-Germany and India-Netherlands DTAAs
Facts of the CaseThe matter concerned multiple connected appeals before the
Delhi High Court involving the Revenue and two international airlines, namely KLM
Royal Dutch Airlines and Lufthansa German Airlines. Both air...
Pr. Commissioner of Income Tax (Central)-1 vs Jaipuria Infrastructure Pvt. Ltd. | Scope of Section 153A Additions in Absence of Incriminating Material | Delhi High Court
Facts of the CaseThe dispute arose in relation to Assessment Years 2006-07 and
2007-08, wherein the assessee had claimed expenditure relating to suppliers in
the ordinary course of business. For AY 2007-08, the Assessi...
Unitech Hospitality Services Ltd. vs Assistant Commissioner of Income Tax Deductibility of License Fee, External Development Charges and Conversion Charges as Cost of Land under the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe assessee, Unitech Hospitality Services Ltd.,
challenged the order of the Income Tax Appellate Tribunal (ITAT), which upheld
the disallowance made by the Assessing Officer and Commissioner of Income...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. – Delhi High Court on Refund of Excess Tax Paid and Interest Liability under the Income Tax Act, 1961
Facts of the CaseThe petitioners approached the Delhi High Court claiming
refund of excess amounts paid towards their income tax dues. The grievance
primarily concerned delay and short payment of interest on such...
Ashok Chawla vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Validity of Search & Seizure under Section 132, Block Assessment of Undisclosed Income, Foreign Bank Account, Unexplained Investments & Scope of Evidence under the Income Tax Act, 1961
Facts of the CaseAshok Chawla, a retired Indian Army officer,
established Centaur Helicopter Services Pvt. Ltd., which was engaged in
helicopter transactions in India.The Revenue suspected that he was earning
substant...
Ashok Chawla vs Commissioner of Income Tax, New Delhi | Delhi High Court | Validity of Search & Seizure under Section 132 and Block Assessment of Undisclosed Income under the Income Tax Act
Facts of the
CaseThe principal assessee, Ashok Chawla, a
retired Army officer, established Centaur Helicopter Services Pvt. Ltd.,
an authorized dealer for Schweizer Aircraft Corporation, USA.The Revenue suspected that...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Delhi High Court | Search & Seizure under Section 132, Block Assessment & Undisclosed Income Additions under Income Tax Act
Facts of the
CaseThe present batch of appeals and writ petitions
arose from scrutiny assessments pursuant to search and seizure operations
conducted by the Income Tax Department in 1995 against Ashok Chawla and
assoc...
Ashok Chawla vs Commissioner of Income Tax, New Delhi (Delhi High Court) – Validity of Search u/s 132, Block Assessment of Undisclosed Income, Foreign Bank Account & Unaccounted Assets
Facts of the CaseThe present batch of appeals and writ petitions
arose from search and seizure proceedings conducted by the Income Tax
Department in the year 1995 against Ashok Chawla, his business entities,
and assoc...
Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Validity of Search & Seizure, Block Assessment and Undisclosed Income Additions under Sections 132 & 260A of the Income Tax Act, 1961
Facts of the
CaseThe present batch of appeals and writ petitions
arose from search and seizure proceedings conducted by the Income Tax
Department on 31 August 1995 against Ashok Chawla, his companies, and
associated ...
Ashok Chawla v. Commissioner of Income Tax (Delhi High Court) – Section 132 Search, Block Assessment & Undisclosed Income Additions
Facts of the
CaseThe matter arose out of search and seizure
proceedings conducted by the Income Tax Department in 1995 against Ashok
Chawla, his business concerns, and associated persons. Ashok Chawla, a
retired Army...