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Pr. Commissioner of Income Tax-04 vs IL & FS Energy Development Company Ltd. | Delhi High Court on Section 14A Disallowance in Absence of Exempt Income | AY 2011-12
Facts of the CaseThe assessee company was engaged in consultancy services and
filed its return declaring a loss for AY 2011-12. During assessment
proceedings, the Assessing Officer examined investments made by the asse...
Commissioner of Income Tax (LTU) Vs M/s ESPN Software India Ltd. | Delhi High Court | ITA No. 890/2017 & Connected Matters | Appeal Dismissed Following Earlier Decision | Income Tax Act Case Law
Facts of the CaseThe Revenue, namely the Commissioner of Income Tax
(LTU), preferred an appeal before the Delhi High Court against M/s ESPN
Software India Ltd. challenging the order passed in favour of the assess...
Commissioner of Income Tax vs Denso India Limited | Delhi High Court on Scope of Rectification under Section 154 vis-à-vis Penalty under Section 271C for TDS Default on Expatriate Salary
Facts of the CaseDenso India Limited, engaged in manufacturing operations,
had expatriate technicians deputed from its Japanese parent company for work in
India. Part of their salary was paid in India and part outside ...
Pr. Commissioner of Income Tax–6 vs Network Programs India Ltd. | Delhi High Court on Transfer Pricing Allocation Key, Arm’s Length Price (ALP), Use of Contemporary Comparables & Estimated GP Addition under Sections 92CA and 260A of the Income Tax Act, 1961
Facts of the CaseThe assessee, Network Programs India Ltd., was
engaged in software development and entered into international transactions
requiring transfer pricing benchmarking under Section 92CA of the Income Tax
...
Yum! Restaurants Asia Pte. Ltd. vs Deputy Director of Income Tax (Delhi High Court) – Reassessment Notice under Sections 147, 148 & Sanction under Section 151(2) of the Income Tax Act Held Invalid Due to Non-Application of Mind
Facts of the CaseThe petitioner had originally filed its return of income for
AY 2006–07, which was processed under Section 143(1). Subsequently, after the
expiry of four years from the end of the relevant assessment...
Commissioner of Income Tax vs Denso India Ltd. (Delhi High Court) – Scope of Rectification under Section 154 vis-à-vis Penalty under Section 271C for Failure to Deduct TDS on Expatriate Salary
Facts of the CaseThe assessee, Denso India Limited, engaged in manufacturing
operations in India, had expatriate technicians deputed by its Japanese parent
company for work at its Greater Noida manufacturing unit. Thes...
Pr. Commissioner of Income Tax–3 vs Delhi State Industrial Infrastructure Development Corporation Ltd. | Taxability of Maintenance Charges and Ground Rent under Section 260A of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe assessee, Delhi State Industrial Infrastructure
Development Corporation Ltd. (DSIIDC), was entrusted with development projects
by the Government of Delhi, including industrial relocation schemes an...
Commissioner of Income Tax (LTU) vs M/s ESPN Software India Ltd. – Delhi High Court Dismisses Revenue’s Income Tax Appeals
Facts of the Case
The
Revenue (Commissioner of Income Tax – LTU) challenged the findings/orders
passed in favor of M/s ESPN Software India Ltd.
Multiple
connected appeals were clubbed toget...
Employees’ Provident Fund Organisation (South), New Delhi vs Assistant Commissioner of Income Tax, Circle-76(1), New Delhi & Ors. | Delhi High Court | Maintainability of Writ Petition Against Income Tax Proceedings After ITAT Order | AYs 2008-09 to 2013-14
Facts of the
CaseThe Employees’ Provident Fund Organisation (South),
New Delhi filed multiple writ petitions before the Delhi High Court against
actions initiated by the Income Tax Department. However, in the petiti...
Commissioner of Income Tax Vs New Delhi Television Limited (Delhi High Court) – Deduction under Section 80HHE on Export of Television News Software as Customized Electronic Data
Facts of the CaseNew Delhi Television Limited (NDTV), engaged in the business
of producing television news software and programming, entered into an
agreement for production of a 24-hour Indian news channel. Under the
...