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Delay of 16 Days in Filing Form 10B Directed to be Condoned under Section 119(2)(b); Rejection Order Set Aside: Delhi Maharashtriya Educational and Cultural Society vs. CIT (Exemptions) (Delhi HC)
Facts
of the CaseThe
petitioner, Delhi Maharashtriya Educational and Cultural Society, is a society
registered under the Societies Registration Act, 1860 and engaged in charitable
and welfare activities. For Assessme...
Reassessment Orders Set Aside for Non-Speaking Section 148A(3) Decisions; AO Directed to Pass Reasoned Orders After Supplying Material – MakeMyTrip India Pvt. Ltd. vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner, MakeMyTrip India Private Limited, filed two
writ petitions challenging reassessment proceedings for Assessment Years
2020-21 and 2021-22. The challenge was directed against show cause n...
Reassessment Notice Set Aside Where Alleged Transaction Pertained to Wrong Assessment Year: Matter Remanded for Fresh Consideration under Section 148A – Fosun Pharma Industrial Pte. Ltd. vs. DCIT (Delhi High Court)
Facts
of the CaseThe
petitioner, Fosun Pharma Industrial Pte. Ltd., challenged the show cause notice
dated 30.03.2025 issued under Section 148A(1) of the Income-tax Act, the order
dated 28.06.2025 passed under Sectio...
Payment for Global Cricket Sponsorship Partly Taxable as Royalty for Trademark Use; Apportionment of Advertisement and Royalty Upheld – LG Electronics India Pvt. Ltd. vs. DIT (International Taxation) (Delhi HC)
Facts of the CaseThe petitioner, LG Electronics India Pvt. Ltd., entered into a
Global Partnership Agreement dated 28.06.2002 with Global Cricket Corporation
Pvt. Ltd. (GCC), a Singapore-based entity holding commercial...
Final Assessment Order Held Time-Barred Where DRP Directions Uploaded on ITBA but Order Passed Beyond Statutory Limitation under Section 144C(13): CIT (IT)-2 vs. Hyundai Rotem Company (Delhi HC)
Facts
of the CaseThe
respondent, Hyundai Rotem Company, is a foreign company incorporated in Korea
and engaged in manufacturing railway rolling stock and related systems. For
Assessment Year 2018-19, the assessee fil...
Section 148A Order and Reassessment Notice Set Aside and Matter Remanded for Fresh Consideration with Opportunity to Furnish Documents: Ferra Engineering Pty Limited vs. ACIT (International Taxation) (Delhi HC)
Facts
of the CaseThe
petitioner, Ferra Engineering Pty Limited, is a non-resident company
incorporated in Australia. For Assessment Year 2020-21, the petitioner
transferred its equity shares in Ferra Aero Space Pvt. ...
Criminal Prosecution for Delay in Deposit of TDS Cannot Be Quashed at Pre-Trial Stage; Managing Director’s Liability Is a Triable Issue – Dr. Manoj Khanna vs. Income Tax Office (Delhi HC)
Facts of the CaseA criminal complaint was filed by the Income Tax Department
under Section 200 of the CrPC for offences punishable under Sections 276B read
with Sections 278B and 278E of the Income-tax Act, 1961. The c...
No Service or Virtual Service PE Without Physical Rendition of Services in India Under India-Singapore DTAA; Revenue Appeals Dismissed – CIT (International Taxation-1) vs. Clifford Chance Pte. Ltd. (Delhi HC)
Facts of the CaseThe assessee, Clifford Chance Pte. Ltd., a Singapore-based
non-resident company, was engaged in providing legal advisory services to
Indian clients. For Assessment Years 2020-21 and 2021-22, it filed r...
Transfer Pricing Adjustment Deleted Where DRP’s Exclusion of Comparables Upheld as Pure Question of Fact; Revenue Appeal Dismissed on Merits and Delay – PCIT-7 vs. TCK Advisers Pvt. Ltd. (Delhi HC)
Facts of the CaseThe assessee, TCK Advisers Pvt. Ltd., was engaged in providing
investment advisory services to its Associated Enterprise, Trikona Advisors
Mauritius Limited, under a consultancy agreement dated 01.04.2...
No Fixed Place, Service or Agency PE in India Where Indian Entity Provides Arm’s Length BPO Support; Revenue Appeals Dismissed – CIT (Intl. Tax) vs. EXL Service.com Inc. (Delhi HC)
Facts of the CaseThe Revenue filed three appeals challenging a common order of
the Income Tax Appellate Tribunal dated 20.12.2023 relating to Assessment Years
2003-04, 2004-05 and 2006-07. The respondent-assessee, EXL ...