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Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021:DHC:4480-DB)

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 114
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Facts of the CaseMultiple petitioners, including corporate entities and individuals, filed writ petitions before the Delhi High Court challenging issues relating to incorrect or disputed Form-3 issued by the Income Ta...

M/s Afflatus International vs Assistant Commissioner of Income Tax Circle 28(1) & Ors. (Delhi High Court, 2021) – Refund of Excess Tax & Illegal Adjustment under Section 245 of Income Tax Act

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 154
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 Facts of the CaseThe Petitioner, M/s Afflatus International, filed a writ petition seeking a direction for refund of excess tax amounting to ₹1,43,23,653 for Assessment Year (AY) 2020–21 and ₹53,85,886 for...

Interactive BPO Services Pvt. Ltd. vs Income Tax Officer, Ward 12(1), Delhi & Ors. – Refund of Excess Tax Recovery Beyond 20% Disputed Demand under Sections 220(6) & 245 of Income Tax Act

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 128
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 Facts of the CaseThe petitioner, Interactive BPO Services Pvt. Ltd., filed a writ petition seeking refund of ₹54,45,128/- which had been adjusted by the Income Tax Department. The adjustment was made against r...

Suresh Gulati vs Principal Commissioner of Income Tax-X & Anr. | Interest on Seized Amount under Section 132B(4)(a) read with Section 244A of Income Tax Act

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 184
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Facts of the CaseThe petitioner, Suresh Gulati, filed a writ petition seeking directions to the Income Tax Department to pay interest on the amount seized during search proceedings, as mandated under Section 132B(4)(a...

Avijai Charitable Trust vs Commissioner of Income Tax (Exemptions) & Ors. (2021) – Transfer of Jurisdiction under Section 127 of Income Tax Act Violating Principles of Natural Justice

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 199
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Facts of the CaseThe Petitioner, Avijai Charitable Trust, filed a writ petition challenging an order dated 05 January 2021 passed under Section 127 of the Income Tax Act, 1961, whereby its case was transferred from on...

Commissioner of Income Tax (Exemptions), Delhi vs Hamdard National Foundation (India)| Sections 11, 12, 13(2)(b), 13(3) of Income Tax Act, 1961

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 181
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Facts of the Case The assessee, a charitable foundation, received: Donations and corpus contributions from Hamdard Dawakhana (Wakf). Rental income from properties leased to the same entity. The...

Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Adequacy of Rent under Section 13(2)(b) of Income Tax Act, 1961

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 169
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Facts of the CaseThe respondent, Hamdard National Foundation (India), a charitable institution, had leased its properties to Hamdard Dawakhana (Wakf), a related entity contributing substantial donations. The Assessing ...

EY Global Services Ltd. & Anr. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court on Taxability of Software Payments as Royalty under Section 9(1)(vi) & India-UK DTAA

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 212
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Facts of the Case EY Global Services Ltd. (UK) provided technology services, software licenses, and support services to EY network entities globally. EYGBS (India) Pvt. Ltd. entered into agreements to re...

Alcatel Lucent International vs Income Tax Officer, TDS Ward-1(1)(1), International Taxation (Delhi High Court, 2021) – Delay in Disposal of Section 197 Application and Mandamus for Time-Bound Decision

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 170
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Facts of the CaseThe petitioner, Alcatel Lucent International, filed an application dated 30 August 2021 under Section 197 of the Income Tax Act for issuance of a certificate authorizing lower or nil deduction of tax ...

PR. Commissioner of Income Tax-4 vs M/s Giesecke & Devrient (India) Pvt. Ltd. | Delhi High Court | Section 271(1)(c) Penalty | Transfer Pricing | AY 2007-08

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18/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 202
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Facts of the CaseThe Respondent, a wholly owned subsidiary of Giesecke & Devrient GmbH, was engaged in the business of wholesale trading of currency verification and processing systems (CVPS), SIM card systems, an...