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SC Johnson Products Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment under Sections 147/148 on Change of Accounting Method & Disclosure of Material Facts
Facts of the Case
The
assessee, SC Johnson Products Pvt. Ltd., filed returns for AY
2007-08 and AY 2008-09.
Assessments
were completed under Section 143(3) after scrutiny.
Later,
the Incom...
Commissioner of Income Tax vs Narinderjit Singh – Deductibility of Provision for Contract Liability | Whether Contingent or Ascertained Liability u/s 37, 144A (Delhi High Court)
Facts of
the Case
The
assessee, proprietor of M/s N.J. Design Build, acted as a sub-contractor
for a project awarded to Bhasin Associates Pvt. Ltd. (BAPL).
The
project related to constructio...
Dabur India Ltd. vs Pr. Commissioner of Income Tax-III (Delhi High Court) – Transfer Pricing Adjustment on Royalty | Sections 92B, 92C, 92CA & 260A
Facts of the Case
The
assessee, Dabur India Ltd., permitted use of its brand name “Dabur” and
provided expertise to its overseas entity (initially Redrock, later Dabur
International Ltd., UAE).
...
Commissioner of Income Tax (Central)-I vs M/s Russian Technology Centre (P) Ltd. | Delhi High Court | Section 68 & Section 153A Income Tax Act | Addition on Share Capital from Foreign Investors Deleted
Facts of the CaseThe Revenue preferred appeals before the Delhi High Court
against the orders of the Income Tax Appellate Tribunal (ITAT), whereby
additions made by the Assessing Officer under Section 68 of the Income ...
Ambience Hotels & Resorts Pvt. Ltd. & Ambience Developers & Infrastructure Pvt. Ltd. vs Commissioner of Income Tax | Delhi High Court | Section 254(2) Income Tax Act | Maintainability of Appeal During Pending Rectification Proceedings
Facts of the CaseThe appellants, namely Ambience Hotels & Resorts Pvt. Ltd.
and Ambience Developers & Infrastructure Pvt. Ltd., filed appeals before
the Delhi High Court against the impugned order passed in tax...
Ambience Hotels & Resorts Pvt. Ltd. vs Commissioner of Income Tax | Delhi High Court on Maintainability of Income Tax Appeals During Pending Rectification Proceedings under Section 254(2) of the Income Tax Act, 1961
Facts of the CaseThe appellants, namely Ambience Hotels & Resorts Pvt. Ltd.
and Ambience Developers & Infrastructure Pvt. Ltd., challenged orders
passed by the Income Tax Appellate Tribunal by filing appeals be...
Principal Commissioner of Income Tax-18 vs Shri Om Prakash Chandna Deletion of Additions in Block Assessment under Sections 158BC & 260A of the Income Tax Act, 1961 – No Addition Sustainable Without Evidence of Undisclosed Investment
Facts of the CaseSearch operations were conducted against the assessee on
22.02.1996, resulting in block assessment proceedings under Section 158BC of
the Income Tax Act. During assessment, the Assessing Officer made s...
Pr. Commissioner of Income Tax-6, New Delhi vs National Informatics Centre Services Inc. – Validity of E-Filed Return and Limitation for Notice under Section 143(2) of the Income Tax Act, 1961 | Delhi High Court
Facts of the CaseThe assessee filed its income tax return for Assessment Year
2009–10 electronically on 01.09.2010 under Rule 12(3) of the Income Tax Rules.
Since the return was filed without digital signature, physi...
Pr. Commissioner of Income Tax–6 vs M/s Mohan Export India Pvt. Ltd. | Delhi High Court | Allowability of Export Commission Expenditure under Section 37(1) and Deletion of Addition on
Facts of the CaseThe assessee, engaged in export trading and supply of goods to
foreign buyers, filed its return for AY 2006–07 declaring taxable income.
During assessment proceedings, the Assessing Officer (AO) exam...
Principal Commissioner of Income Tax-7 vs Oriental International Co. Pvt. Ltd. | Section 68 of Income Tax Act, 1961 | Unexplained Cash Credit on Share Application Money | Delhi High Court
Facts of the CaseThe assessee company received ₹5 crores as share application
money from five corporate entities. During assessment proceedings, the
Assessing Officer questioned the genuineness of these transactions ...