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Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act
Facts of the CaseThe Revenue filed writ petitions before the Delhi High Court
challenging the order passed by the Income Tax Settlement Commission (ITSC)
dated 27 June 2013, specifically to the extent that immunity fro...
Sabh Infrastructure Ltd. vs Assistant Commissioner of Income Tax Reopening of Assessment under Sections 147/148 of the Income Tax Act on Alleged Bogus Share Capital Entries – Delhi High Court
Facts of the CaseThe petitioner company, engaged in real estate and
property development, filed its return for AY 2008–09 declaring taxable income.
During scrutiny assessment under Section 143(3), the Assessing Offic...
Pr. Commissioner of Income Tax, Central-3 Vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation under Sections 153A, 153B & 153C of Income Tax Act
Facts of the
CaseThe Revenue initiated search and seizure
proceedings on 21 March 2007 against multiple business entities and
individuals, including PPC Business and Products Pvt. Ltd., Surya Vinayak
Industries Ltd.,...
Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court on Section 260A Income Tax Appeals and Applicability of Earlier Binding Precedents
Facts of the CaseThe Revenue preferred multiple appeals before the Delhi High
Court against the common order of the ITAT dismissing its appeals. The dispute
related to tax matters concerning Sahara India Financial Corp...
Radico NV Distilleries Maharashtra Ltd. Vs. Commissioner of Income Tax (Central)-III, New Delhi – Delhi High Court on Rejection of Settlement Application under Sections 245C & 245D of the Income Tax Act, 1961
Facts of the CaseThe petitioner company was subjected to a search
operation under Section 132 of the Income Tax Act on 15 February 2011.
Consequent proceedings under Section 153A were initiated for Assessment Yea...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd Korea | Delhi High Court on Taxability of Offshore Supply under Section 9, Income-tax Act & India-Korea DTAA
Facts of the CaseThe Revenue filed multiple writ petitions challenging the
common order dated 9 May 2016 passed by the Authority for Advance Rulings
(AAR). The AAR had ruled in favour of LS Cable & Systems Lt...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd Korea | Taxability of Offshore Supply Contracts under Section 9, Income-tax Act and India-Korea DTAA | Delhi High Court
Facts of the CaseLS Cable & Systems Ltd Korea entered into a contract
relating to the Hyderabad project involving supply of equipment and materials.
The contract had offshore supply and onshore elements.The a...
Income Tax Department through Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court | Revenue Appeals under Section 260A of Income Tax Act Dismissed as Misconceived on Maintainability of Appeal Against ITAT Order
Facts of the CaseThe Revenue preferred multiple income tax appeals before the
Delhi High Court against an ITAT order dated 13 December 2016. The order under
challenge pertained to dismissal of cross-objections filed by...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court | Limitation under Sections 153A, 153B & 153C of the Income Tax Act
Facts of the
CaseThe Revenue initiated search proceedings under
Section 132 against a group of entities including PPC Business and Products Pvt.
Ltd., Surya Vinayak Industries Ltd., J.H. Business India Pvt. Ltd., and
...
Principal Commissioner of Income Tax-07 vs Oriental Bank of Commerce | Delhi High Court on Section 14A & Rule 8D Disallowance of Interest Expenditure on Exempt Income
Facts of the Case
The
assessee, Oriental Bank of Commerce, had made investments
generating exempt income during Assessment Years 2008–09 and 2009–10.
The
Assessing Officer made disallowance und...