Agilent Technologies India Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 1(2), New Delhi & Anr. (Delhi High Court, 2020) – Refund Withholding Held Unjustified, Direction for Immediate Release with Interest

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22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 179
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Facts of the CaseThe petitioner, Agilent Technologies India Private Limited, filed the present writ petition seeking refund of ₹4,62,93,053/- for Assessment Year 2008–09. The amount comprised ₹2,91,93,395/- as p...

Laxmi Goel & Anr. vs Income Tax Officer Ward 36(3) & Anr. (2020:DHC:1735-DB) – Delhi High Court Directs Expeditious Disposal of Section 220(6) Applications

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 137
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Facts of the CaseThe petitioners, Laxmi Goel and Bharat Gola, approached the Delhi High Court by way of writ petitions seeking relief against inaction by the Income Tax Department.The grievance of the petitioners was ...

M/s BT India Private Ltd. vs Income Tax Officer (Delhi High Court, 2020) – Section 201, 156 & 271C of Income Tax Act | Violation of Natural Justice During COVID-19 Lockdown

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 135
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Facts of the CaseThe petitioner, M/s BT India Private Ltd., filed writ petitions challenging orders dated 26.03.2020 passed by the Income Tax Officer for Assessment Years 2012–13 and 2013–14.The impugned orders: ...

M/s. BT India Private Ltd. vs Income Tax Officer (Delhi High Court, 2020) – Challenge to Section 201 Order & Violation of Natural Justice During COVID-19 Lockdown

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 150
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Facts of the CaseThe petitioner, M/s. BT India Private Ltd., filed writ petitions challenging orders dated 26.03.2020 passed by the Income Tax Officer for Assessment Years 2012–13 and 2013–14 under Section 201 of ...

Sanjay Sawhney vs Principal Commissioner of Income Tax (Delhi High Court) – Scope of Rule 27 ITAT & Validity of Section 153C Proceedings

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 144
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Facts of the Case A search under Section 132 was conducted on Kouton Group. During search, a Memorandum of Understanding (MOU) relating to share transactions was seized. Based on this, proceedings under Se...

Principal Commissioner of Income Tax-7 vs Open Solutions Software Services Pvt. Ltd. (Delhi High Court | Section 260A, 92C, 92CA, 10B of Income Tax Act, 1961 | Transfer Pricing – TNMM – Functional Comparability Analysis)

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 172
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Facts of the Case The respondent-assessee was engaged in software development services for its Associated Enterprise (AE) in the USA. The assessee applied the Transactional Net Margin Method (TNMM) and ...

M/s FIS Payment Solutions & Services India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (2020) – Refund Withholding under Section 241A of Income Tax Act

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 148
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Facts of the CaseThe petitioner, M/s FIS Payment Solutions & Services India Pvt. Ltd., filed a writ petition under Articles 226/227 of the Constitution of India seeking directions for the release of a substantial ...

Clean Wind Power Kurnool Pvt. Ltd. vs Deputy Commissioner of Income Tax (TDS Circle 73(1)) & Ors. (2020:DHC:2249-DB) – Delhi High Court | TDS Refund | TRACES Portal Glitch | Section 200A Income Tax Act

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 157
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Facts of the CaseThe petitioner, Clean Wind Power Kurnool Private Limited, filed a writ petition seeking relief against technical issues in the TRACES portal which prevented it from claiming a refund of excess Tax Ded...

Savita Kapila (Legal Heir of Late Mohinder Paul Kapila) vs Assistant Commissioner of Income Tax, Circle 43(1), Delhi

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 185
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Facts of the CaseAs per the record, the Assessing Officer received information that the assessee had made substantial cash deposits and other financial transactions during FY 2011–12, which were not disclosed in any...

M/s Umesh Atree (HUF) & Ors. vs Commissioner of Income Tax (Delhi High Court, 2020) – Refund Claim u/s 119(2)(b) on Land Acquisition Interest

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My Tax Expert
22/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 165
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Facts of the CaseThe petitioners filed multiple writ petitions before the Delhi High Court seeking directions to the Income Tax Department to adjudicate their applications filed under Section 119(2)(b) of the Income ...