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Principal Commissioner of Income Tax, Delhi-04 vs Nestle India Ltd (Delhi High Court) – Depreciation on UPS @60% & Subsidy as Capital Receipt Not Adjustable to Block of Assets (Sections 14A, 32, 43(1), 244A)
Facts of the CaseThe present appeal pertains to Assessment Year 2009–10,
wherein the assessee, Nestle India Ltd, filed its return declaring total income
of ₹728.92 crores. The case was subjected to scrutiny a...
Commissioner of Income Tax vs Spirit Infradevelopers, Spirit Infrastructure Pvt. Ltd. & Spirit Global Construction Pvt. Ltd. – Delhi High Court Judgment (2023) | ITA 192/2018 & Connected Appeals
Facts of the CaseThe present appeals filed by the Revenue pertain to Assessment
Year 2011–12. The matters involve three separate assessees, namely Spirit
Infradevelopers, Spirit Infrastructure Pvt. Ltd., and Spirit G...
Commissioner of Income Tax vs Spirit Infradevelopers & Ors. (Delhi High Court, ITA 192/2018 & Connected Appeals, AY 2011–12)
Facts of the CaseThe present appeals were filed by the Revenue before the High
Court of Delhi concerning Assessment Year 2011–12. The matters involved
multiple assessees, namely Spirit Infradevelopers, Spirit Infrast...
Commissioner of Income Tax (International Taxation)-2 vs L.G. Electronics Inc. Korea (Delhi High Court) – Appeal under Section 260A Not Maintainable Against ITAT Miscellaneous Order; Remedy Lies Under Article 226
Facts of the CaseThe present appeal was filed by the Revenue against the order
dated 31.10.2022 passed by the Income Tax Appellate Tribunal (ITAT) in a
Miscellaneous Application. The said Miscellaneous Applicatio...
Commissioner of Income Tax vs Spirit Global Construction Pvt. Ltd. | Section 147/148 Reassessment Invalid Due to Lack of “Reason to Believe” – Delhi High Court
Facts of the CaseThe respondent-assessee, Spirit Global Construction Pvt. Ltd.,
filed its return declaring income of ₹1.04 crore, which was processed under
Section 143(1). Subsequently, search and survey operations u...
Commissioner of Income Tax–4 vs GE India Business Services Pvt. Ltd. (2023) – Delhi High Court | Transfer Pricing | Section 92CA, 143(3), 144C – Exclusion of Comparables in ITES/BPO
Facts of
the CaseThe appellant/revenue, Commissioner of Income Tax–4,
filed an appeal against the order of the Income Tax Appellate Tribunal
concerning AY 2010–11.The respondent, GE India Business Services P...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. (Delhi High Court) – No Substantial Question of Law Where Issue Covered by Precedent [AY 2006–07]
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 22.11.2022 passed by the Income Tax Appellate Tribunal in ITA No.
5470/Del/2015. The matter pertains to Assessment Year 2006–07...
Ms. Raj Jain vs Income Tax Officer Ward 35(1), Delhi & Anr. – Reassessment Proceedings Set Aside Due to Misinformation under Sections 148 & 148A(d) of Income Tax Act, 1961
Facts of the CaseThe present writ petition pertains to Assessment Year (AY)
2016–17. The petitioner challenged reassessment proceedings initiated by the
Income Tax Department on the ground that they were based on inc...
THE PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs VALLEY IRON & STEEL CO. LTD. | Delhi High Court | Section 271(1)(c) r/w Section 43B Income Tax Act | Voluntary Disallowance & Penalty Deletion
Facts of the CaseThe present appeal pertains to Assessment Year 2014–15,
wherein the Revenue challenged the order passed by the Income Tax Appellate
Tribunal deleting penalty imposed under Section 271(1)(c) of the In...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Section 153C | No Addition Without Incriminating Material | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 23.11.2022 passed by the Income Tax Appellate Tribunal (ITAT),
arising from proceedings relating to Assessment Year (AY) 2008–0...