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[Name of Assessee] vs Commissioner of Income Tax – Delhi High Court Holds Assessee’s Appeal Becomes Academic After Dismissal of Revenue’s Connected Appeals | ITA No. 1050/2008 (25 February 2009)
FACTS
OF THE CASE
Multiple Income Tax
Appeals filed by the assessee were pending before the Delhi High Court.
These appeals arose from
the same judgment that was also challenged by the Revenue through se...
Director of Income Tax vs. Galileo International Inc. | Delhi High Court | CRS Income Attribution, Permanent Establishment (PE), Business Connection & Taxability of Non-Resident Income under Sections 5(2) and 9(1)(i)
Facts of the CaseGalileo International Inc., a company incorporated
in the United States and a tax resident of the USA, operated a global
Computerized Reservation System (CRS) providing electronic reservation and...
Director of Income Tax vs Galileo International Inc. (Delhi High Court) – Taxability of CRS Booking Revenue in India, Permanent Establishment (PE), Business Connection under Sections 5(2) & 9(1)(i) of the Income-tax Act and India-USA DTAA
Facts of the Case
Galileo International Inc., a company incorporated in the United
States, operated a global Computerized Reservation System (CRS).
The CRS facilitated reservation and booking services for airli...
Director of Income Tax vs. Galileo International Inc. | Delhi High Court | Taxability of CRS Booking Revenue, Permanent Establishment (PE) and Attribution of Profits under India-USA DTAA
Facts of the CaseGalileo International Inc., incorporated in the United
States, operated a global Computerized Reservation System (CRS) that enabled
travel agents to access flight schedules, fares, seat availabil...
Director of Income Tax vs. Galileo International Inc. (Delhi High Court) – Taxability of CRS Revenue, Permanent Establishment (PE) in India, Attribution of Profits and Business Connection under the Income-tax Act & India–USA DTAA
Facts of the
CaseGalileo International Inc., a tax resident of the
United States, operated a global computerized reservation system facilitating
reservations and bookings for airlines, hotels, tour operators, and trav...
Director of Income Tax vs. Galileo International Inc. | Delhi High Court on Taxability of CRS Booking Revenue, Permanent Establishment (PE) and Attribution of Profits in India under Sections 5(2) & 9(1)(i) of the Income-tax Act
Facts of the CaseGalileo International Inc., a company incorporated in the
United States and a tax resident of the USA, operated a Computerized
Reservation System (CRS) providing electronic global distribution services...
Director of Income Tax vs. Galileo International Inc. | Delhi High Court | Permanent Establishment (PE), Business Connection & Attribution of Income from CRS Operations in India under Sections 5(2) and 9(1)(i) of the Income-tax Act
Facts of the CaseGalileo International Inc., a company incorporated in the
United States and a tax resident of the USA, operated a Computerized
Reservation System (CRS) that facilitated electronic global distribution
...
Indian Oil Panipat Power Consortium Ltd. v. Income Tax Officer [2009] 315 ITR 255 (Delhi HC) | Interest Earned on Share Capital Temporarily Parked Before Commencement of Business Held as Capital Receipt – Section 56 & Section 260A of the Income-tax Act, 1961
Facts of the
CaseIndian Oil
Panipat Power Consortium Ltd. was incorporated pursuant to a joint venture
between Indian Oil Corporation and Marubeni Corporation, Japan, for
establishing a power project in Panipat, Hary...
Indian Oil Panipat Power Consortium Ltd. vs Income Tax Officer – Interest Earned on Share Capital During Pre-Commencement Period Held as Capital Receipt | Delhi High Court
Facts of the Case
Indian
Oil Panipat Power Consortium Ltd. was incorporated on 06.10.1999 as a
joint venture between Indian Oil Corporation and Marubeni Corporation,
Japan.
The
company was est...
[Petitioner] vs Revenue Department – Delhi High Court | W.P.(C) No. 747/2009 | Interim Protection Against Coercive Recovery of Tax Pending Disposal of Applications
Facts of the Case
The
petitioner approached the Delhi High Court by way of a writ petition concerning
tax recovery proceedings.
The
dispute related to recovery action initiated pursuant to an order ...