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Commissioner of Income Tax-(C)-III vs Flex Foods Ltd | Delhi High Court on Section 80HHC & Section 115JB – Treatment of Miscellaneous Income and Interest Income for Export Profit Deduction
Facts of the
Case
The Revenue filed appeals against the common order passed by the
Income Tax Appellate Tribunal for Assessment Years 2003-04 and 2004-05.
The Revenue contended that miscellaneous income and in...
Commissioner of Income Tax-XVI vs. Sh. Sashi Mukundan & Others [2013:DHC:3755-DB] – Delhi High Court Ruling on Expatriate Taxation and Salary Income
Facts of the
Case
The Revenue filed multiple connected appeals involving expatriate
employees and associated entities.
The disputes related to the tax treatment of salary income and
employment-related be...
Select Vacations Pvt. Ltd. vs Income Tax Officer & Anr. | Delhi High Court on Reassessment under Sections 147/148 of Income Tax Act – Change of Opinion and Full Disclosure Principle
Facts of the
CaseThe petitioner company was engaged in the business
of tours and travel services, including arranging tours, hotel bookings,
meetings, incentives and conferences.For Assessment Year 2006–07, the peti...
Maruti Suzuki India Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court) – Reopening of Assessment u/s 147/148 Held Invalid on Mere Change of Opinion in Bad Debts Claim
Facts of the
CaseMaruti Suzuki India Ltd. filed its return for
Assessment Year 2003–04 and the assessment was completed under Section 143(3)
of the Income-tax Act. During the original assessment proceedings, the
As...
Yoshio Kubo v. Commissioner of Income Tax & Connected Matters – Delhi High Court on Employer-Paid Tax, Section 10(10CC), Social Security Contributions and Non-Monetary Perquisites
Facts of the
Case
Various foreign nationals and employees were deputed to India by
foreign corporations and group entities.
Their employers had undertaken obligations to bear:
Indian income tax liability...
Commissioner of Income Tax-XVI vs. March Francois Jean Soulacroup | Delhi High Court | Taxability of Salary Income of Expatriate Employees and Relief under Section 10(10CC) of the Income-tax Act
Facts of the
CaseThe Revenue preferred appeals before the Delhi High
Court against several assessees, including expatriate employees and related
entities, challenging decisions granting relief in respect of salary tax...
Commissioner of Income Tax vs. Sh. Sashi Mukundan & Ors. | Expatriate Taxation & Perquisites under Section 17 of Income Tax Act
Facts of the CaseThis batch of Income Tax Appeals (headed by ITA No.
379/2007) along with numerous connected matters was filed by the Revenue
(Commissioner of Income Tax) against multiple individual assessees (includin...
The Commissioner of Income Tax XVI vs. Sh. Sashi Mukundan & Ors.: Expatriate Taxation and Perquisites under Income Tax Act (Governed by Yoshio Kubo Precedent)
Facts of the CaseThe Income Tax Department (Revenue) filed a batch of appeals
(including ITA No. 379/2007 and various connected matters) against different
individual assessees and entities. The disputes involved tax as...
Unitech Limited vs Additional Commissioner of Income Tax, Range-18, New Delhi & Others – Delhi High Court on Stay of Tax Demand, High-Pitched Assessment and Installment-Based Recovery | WP(C) No.3183/2013
Facts of the
Case
The petitioner challenged an order dated 08.05.2013 passed by the
Commissioner of Income Tax regarding the stay of tax demand.
The demand originated from an assessment order dated 01.08.2012....
Commissioner of Income Tax-II vs M/s MBL & Co. Ltd. & M/s Multiplex Capital Ltd. | Delhi High Court | Rebate under Section 88E Allowed Against MAT Liability under Section 115JB of Income Tax Act
Facts of the
Case
The Revenue filed appeals under Section 260A of the Income Tax Act
against the orders of the ITAT.
The assessees were members of the National Stock Exchange and
Bombay Stock Exchange an...