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Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC | Delhi High Court | ITA 176/2020 & Connected Matters | Covered by Earlier Precedent
Facts of the CaseThe present matter concerns multiple appeals filed by the Revenue
(Commissioner of Income Tax – International Taxation) against M/s Sheraton
International LLC. The appeals arose from disputes r...
Commissioner of Income Tax (International Taxation)–3 vs M/s Sheraton International LLC (2021:DHC:4505-DB) | Delhi High Court | Appeals Disposed Following Binding Precedent
Facts of the CaseThe present matter involves multiple appeals filed by the
Revenue (Commissioner of Income Tax – International Taxation) against M/s
Sheraton International LLC.During the hearing, the Revenue submitte...
PR. Commissioner of Income Tax-5 vs M/s Landbase India Ltd (2021) – Taxability of Refundable Security Deposit on Golf Club Membership | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 26.08.2019 passed by the Income Tax Appellate Tribunal concerning Assessment
Year 2005–2006.The Assessing Officer had made an a...
BT (India) Private Limited vs Income Tax Officer & Anr. (2021:DHC:1017-DB) – Delhi High Court on Jurisdiction under Sections 201(1), 201(1A) & Applicability of Section 195 of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple
writ petitions challenging the initiation of proceedings under Sections 201(1)
and 201(1A) of the Income Tax Act, 1961 by the Income Tax Offic...
BT (India) Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdictional Requirement Before Initiating Proceedings Under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the Case
The
petitioner, BT (India) Private Limited, filed multiple writ petitions
challenging show cause notices issued by the Income Tax Department.
The
proceedings were initiated under ...
BT (India) Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdictional Requirement Before Initiating Proceedings under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed multiple
writ petitions challenging show cause notices issued by the Income Tax
Department under Sections 201(1) and 201(1A) of the Income Tax Act, 196...
BT (India) Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2021) – Jurisdiction under Sections 201(1) & 201(1A) Requires Prior Determination of Taxability
Facts of the Case
The
petitioner, BT (India) Private Limited, made remittances primarily to BT
Plc, a non-resident entity.
The
Income Tax Department issued show cause notices initiating proceedings...
BT (India) Private Limited vs Income Tax Officer & Anr. (2021:DHC:1017-DB) – Jurisdictional Requirement Before Initiating Proceedings Under Sections 201(1) & 201(1A) of Income Tax Act
Facts of the CaseThe petitioner, BT (India) Private Limited, filed
multiple writ petitions challenging the initiation of proceedings under Sections
201(1) and 201(1A) of the Income Tax Act, 1961.The dispute arose from ...
PR. Commissioner of Income Tax, Central-3 vs Taneja Developers and Infrastructure Ltd. (2021:DHC:1095-DB) – No Penalty u/s 271(1)(c) for Bona Fide Claim under Section 153A due to Change in Accounting Policy
Facts of the CaseThe assessee filed its original return for AY 2007–08
declaring taxable income of ₹93,72,590, which was processed under Section
143(1) of the Income Tax Act, 1961. Subsequently, the case was select...
PR. Commissioner of Income Tax–4, New Delhi vs HCL Comnet Systems & Services Ltd. (Delhi High Court) – Section 14A, 10A & Foreign Exchange Loss | ITA 81/2021 (2021:DHC:1091-DB)
Facts of the CaseThe present appeal was filed by the Revenue under Section 260A
of the Income Tax Act, 1961 against the order of the Income Tax Appellate
Tribunal (ITAT) dated 16.10.2019 for Assessment Year 2010–11.T...