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Commissioner of Income Tax vs. Bhagwan Shree Laxmi Narain (Delhi High Court, 2019) – Exemption under Sections 11 & 12 Allowed Despite Religious Activities; No Violation of Section 13(1)(c) or Section 115BBC
Facts of the CaseThe Respondent-assessee is a trust established through a
Trust Deed dated 30.12.2002 and registered under Section 12A of the Income Tax
Act, 1961. The trust was engaged in imparting spiritual edu...
Principal Commissioner of Income Tax-6 vs Nalwa Sons Investment Ltd. (2019) – Section 14A, 68, 73 & 36(1)(vii) | Delhi High Court
Facts of the
CaseThe case involves appeals filed by the Revenue
under Section 260A of the Income Tax Act against the order of the Income Tax
Appellate Tribunal (ITAT) concerning assessment years 2005-06 and 2006...
Chetan Sabharwal & Anr. vs Assistant Commissioner of Income Tax, Circle 28(1) (Delhi High Court, 2019) – Reopening of Assessment under Sections 147/148 & Validity of “Reason to Believe”
Facts of the CaseThe petitioners, Chetan Sabharwal and Nitin Sabharwal, along
with other shareholders, entered into Share Purchase Agreements (SPAs) for sale
of shares of Pawan Impex Pvt. Ltd. and SVIIT Software Pvt. L...
Principal Commissioner of Income Tax-8 vs M/s Samsung India Electronics Pvt. Ltd. | Delhi High Court on Extension of Stay Beyond 365 Days under Section 254(2A) of Income Tax Act
Facts of the
CaseThe petitioner, the Principal Commissioner of
Income Tax-8, challenged the orders of the Income Tax Appellate Tribunal
(ITAT), wherein the Tribunal had extended interim stay orders granted in fa...
Curewel (India) Ltd. vs Income Tax Officer – Fresh Claim in De Novo Remand Proceedings Must Be Considered on Merits (Delhi High Court, ITA 259/2018, Sec. 144, 143(3), 254)
Facts of the CaseThe assessee, Curewel (India) Ltd., was subjected to
assessment for AY 2002–03 under Section 144 of the Income Tax Act (best
judgment assessment). The matter went through multiple rounds of litigatio...
Chetan Sabharwal & Nitin Sabharwal vs Assistant Commissioner of Income Tax, Circle 28(1) – Reopening of Assessment under Sections 147/148, Change of Opinion & Investigation Report Validity | Delhi High Court (2019)
Facts of the Case
Petitioners
Chetan Sabharwal and Nitin Sabharwal sold shares of:
Pawan
Impex Pvt. Ltd.
SVIIT
Software Pvt. Ltd.
Sale
was executed through Share Purchase Agre...
Principal Commissioner of Income Tax-8 vs M/s Samsung India Electronics Pvt. Ltd. | Section 254(2A) Income Tax Act – ITAT Stay Beyond 365 Days Not Permissible
Facts of the
CaseThe present writ petitions were filed by the
Revenue (Principal Commissioner of Income Tax-8) challenging the extension of
an interim stay order granted by the Income Tax Appellate Tribunal (ITAT) in
...
Rolls-Royce Plc vs Deputy Director of Income Tax (International Taxation), New Delhi (2019) – Permanent Establishment, Section 9(1), Indo-UK DTAA
Facts of the CaseThe appellant, Rolls-Royce Plc, challenged a common order
passed by the Income Tax Appellate Tribunal (ITAT) concerning Assessment Years
2004–05 to 2009–10. The ITAT dismissed the appeals rel...
M/s Nestlé SA vs Assistant Commissioner of Income Tax (International Taxation), Circle-2(2)(2), New Delhi (Delhi High Court, 2019) – Reassessment u/s 147/148 Invalid When No Income Escaped Assessment & Return Filing Not Required u/s 115A(5)
Facts of the CaseThe Petitioner, M/s Nestlé SA, a tax resident of
Switzerland, earned income in India during AY 2011–12 in the form of dividend
and interest from its Indian subsidiary, Nestlé India Ltd. Tax was dul...
Rolls-Royce PLC vs Deputy Director of Income Tax (International Taxation) – Determination of Permanent Establishment (PE) in India under Section 9 of Income Tax Act & Indo-UK DTAA
Facts of the Case
Rolls-Royce
PLC (assessee) filed appeals against the Income Tax Appellate Tribunal
(ITAT) order for AYs 2004-05 to 2009-10.
ITAT
relied on an earlier Delhi High Court judgment (20...