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Pr. Commissioner of Income Tax, Central-3 Vs. PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court | Limitation for Assessment under Sections 153A, 153B & 153C of the Income-tax Act, 1961
Facts of the
CaseThe Revenue initiated search and seizure
proceedings under Section 132 of the Income-tax Act against a group of entities
including PPC Business and Products Pvt. Ltd., Surya Vinayak Industries L...
Oracle India Private Limited vs Income Tax Department – Reassessment under Sections 147/148 of the Income Tax Act, 1961 after Four Years Without Failure of Full and True Disclosure | Delhi High Court
Facts of the CaseOracle India Private Limited, a wholly-owned subsidiary of
Oracle Systems Corporation, USA, was engaged in software duplication,
distribution, and software development under a Software Duplicatio...
Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court | Section 260A Income Tax Act | Revenue Appeals Dismissed Following Binding Precedents
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High
Court against the common order of the Income Tax Appellate Tribunal dated 13
December 2016. The ITAT had dismissed the Revenue’s contentions i...
Delhi High Court | Principal Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters (2017) — Limitation for Assessment under Sections 153A, 153B & 153C of the Income-tax Act, 1961 | Validity of Extended Panchnama and Search Conclusion
Facts of the
CaseThe Income Tax Department conducted search and
seizure proceedings under Section 132 against multiple business entities and
individuals connected with the Surya Vinayak Group and allied concerns...
BDR Builders & Developers Pvt. Ltd. vs Assistant Commissioner of Income Tax | Delhi High Court Quashes Section 148 Reassessment Notice Issued to Non-Existent Amalgamated Entity
Facts of the CaseThe Petitioner, BDR Builders & Developers Pvt. Ltd.,
challenged the validity of a notice issued under Section 148 of the Income Tax
Act, 1961 for reopening assessment proceedings concerning Assessm...
Principal Commissioner of Income Tax-8 vs Steria India Ltd. | Section 10A Income Tax Act | Exclusion from Export Turnover Must Also Be Excluded from Total Turnover | Delhi High Court
Facts of the CaseThe Revenue filed multiple appeals before the
Delhi High Court challenging the order of the Income Tax Appellate Tribunal
(ITAT). The dispute centered on the methodology for computing deduction under
...
Principal Commissioner of Income Tax, Central-3 vs. PPC Business and Products Pvt. Ltd. – Delhi High Court on Limitation for Assessment under Sections 153C & 153B of the Income-tax Act, 1961 | Search Assessment Validity and Panchnama Interpretation
Facts of the
CaseA search operation under Section 132 was conducted
on 21 March 2007 at premises linked to multiple entities, including PPC
Business and Products Pvt. Ltd.During the search proceedings, warrants ...
Pr. Commissioner of Income Tax Central-3 vs PPC Business and Products Pvt. Ltd. & Ors. – Limitation for Completion of Assessment under Sections 153A, 153B & 153C of Income Tax Act | Delhi High Court
Facts of the
Case
A search under Section 132(1) was initiated on 21 March
2007 against multiple business entities and related persons.
Searches were conducted at multiple premises, including Pitam Pura
...
Principal Commissioner of Income Tax–8 vs Steria India Ltd. | Delhi High Court | Section 10A Income Tax Act | Exclusion from Export Turnover Must Also Be Excluded from Total Turnover
Facts of
the CaseThe appeals were filed by
the Revenue against the assessee, Steria India Ltd., concerning the method of
computation of deduction under Section 10A of the Income Tax Act, 1961. The
central controversy...
Principal Commissioner of Income Tax (Central)-1 vs Sahara India Financial Corporation Ltd. | Delhi High Court | Section 260A Income Tax Act | Revenue Appeals Dismissed Following Earlier Judicial Precedents
Facts of the Case
The
Revenue preferred multiple appeals before the Delhi High Court against the
common order of the ITAT.
The
ITAT had dismissed the Revenue’s appeals.
The
Revenue invok...