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Reassessment Notice for AY 2013–14 to Be Re-examined on Limitation in Light of Rajeev Bansal and Kanwaljeet Kaur – AKC Retailers Pvt. Ltd. vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, AKC Retailers Private Limited, filed a writ
petition challenging notice dated 27.05.2022 issued under Section 148A(b) of
the Income-tax Act, 1961, the order dated 22.07.2022 passed unde...
Recovery of Tax Demand Without Supplying Assessment Order Held Illegal; Refund with Interest Directed Unless Order Traced and Served – Philco Exports Pvt. Ltd. vs. ACIT (Delhi High Court)
Facts of the
CaseThe petitioner, Philco Exports Private Limited,
filed a writ petition under Article 226 of the Constitution of India
complaining that the Income Tax Department had recovered an amount of
₹11,14,660...
Nil Withholding Certificate Rejection Set Aside for Non-Compliance with Rule 28AA Despite ITAT Favourable Rulings on FTS under India–UK DTAA: Nord Anglia Education Ltd. vs. DCIT (Delhi HC)
Facts of the
CaseThe petitioner, Nord Anglia Education Limited, is a
company incorporated in the United Kingdom and is engaged in providing
international education services globally. The petitioner has an Indian
subs...
Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Manit Rastogi vs. ACIT Central Circle-27 (Delhi High Court)
Facts of the
CaseThe petitioner, Manit Rastogi, was one of
the family members forming part of a batch of writ petitions filed before the
Delhi High Court seeking release of movable assets seized during a search
condu...
Rent Paid for Premises Not Used for Licensed Business Disallowed; No Substantial Question of Law Arises – Adarsh Journal Pvt. Ltd. vs. CIT Ward 1(3) (Delhi HC)
Facts of the CaseThe assessee, Adarsh Journal Pvt. Ltd., engaged in liquor
trading, filed its return of income for Assessment Year 2016–17. During the
year, the assessee was operating its licensed liquor business fro...
Higher TDS Rate under Section 197 Quashed After ITAT Set Aside Permanent Establishment Finding; Direction to Issue Certificate at 1.5%: GE Global Parts and Products GmbH vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, GE Global Parts and Products GmbH,
is a company incorporated in Switzerland and is engaged in the business of
supplying gas turbines, spare parts, and carrying out offshore repair of
...
Higher TDS Certificate under Section 197 Quashed After ITAT Set Aside Finding of Permanent Establishment; Revenue Directed to Issue Certificate at 1.5% – GE Energy Parts Inc. vs. ACIT (Delhi High Court)
Facts of the
CaseThe writ petitions were filed by GE Energy Parts
Inc., USA and GE Global Parts and Products GmbH, Switzerland, challenging
certificates issued under Section 197 of the Income-tax Act, 1961 for Assessm...
Virtual Service PE Not Recognised under India-UK DTAA; Section 195 Nil Withholding Certificate Rejection Set Aside: Ernst and Young LLP vs. ACIT (Delhi HC)
Facts of the
CaseThe petitioner, Ernst and Young LLP, filed a writ
petition challenging the certificate and order dated 17.09.2025 passed under
Section 195 of the Income-tax Act, whereby the Assessing Officer directed...
Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Dhirendra Vir Rastogi vs. ACIT Central Circle-27 (Delhi High Court)
Facts of the
CaseThe petitioner, Dhirendra Vir Rastogi, was one of
the family members forming part of a batch of writ petitions filed before the
Delhi High Court seeking release of movable assets seized during a searc...
TDS Liability under Section 194H Confirmed but Demand Restricted to Interest Only Where Agents Already Paid Tax: CIT Delhi XVII vs. Royal Jordanian Airlines (Delhi HC)
Facts of the
CaseThe Revenue filed an appeal against the order
passed in favour of Royal Jordanian Airlines in relation to Assessment Year
2008-09, concerning non-deduction of tax at source on supplementary commission...