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Commissioner of Income Tax vs. Singapore Airlines Ltd. (And Connected Appeals, Including CIT vs. Lufthansa German Airlines) – High Court of Delhi | Legal Interpretation of Section 194H of the Income Tax Act, 1961: Mandatory Tax Deduction at Source (TDS) on Travel Agents' Supplementary Commission vs. Taxability of Concessional Airline Tickets as Trade Discounts under Section 201
Facts of the Case
The
Revenue preferred a batch of appeals against various foreign and domestic
airlines (including Singapore Airlines, KLM Royal Dutch Airlines, British
Airways, Air France, and Air I...
Commissioner of Income Tax vs Singapore Airlines Ltd. & Others (2009:DHC:1331-DB): Applicability of Section 194H on Supplementary Commission of Travel Agents and Treatment of Concessional Airline Tickets under Income Tax Act, 1961.
Facts of the Case
The
assessee-airlines provide blank neutral tickets to authorized travel
agents. The billing, accounting, and settlement data are periodically
processed through the Billing Settlemen...
Commissioner of Income Tax vs. Singapore Airlines Ltd. (Consolidated with KLM, British Airways, Air India, Air France, Thai Airways, Lufthansa) | Delhi High Court Judgment [2009:DHC:1333-DB] | Scope of Principal-Agent Relationship and TDS Liability Under Section 194H on Supplementary Commission vs. Trade Discounts and Concessional Tickets Under Sections 201(1) and 201(1A) of the Income Tax Act, 1961
Facts of the Case
The
Parties and Reintroduction of Law: The
Revenue preferred a batch of appeals against various international and
domestic airlines (including Singapore Airlines, KLM Royal Dutch Air...
Commissioner of Income Tax vs. Singapore Airlines Ltd.: Judicial Determination on the Applicability of TDS under Section 194H on Supplementary Commissions Retained by Travel Agents versus Principal-to-Principal Trade Discounts on Concessional Tickets
Facts
of the Case
The Revenue preferred a
batch of appeals against various international and domestic airlines
(including Singapore Airlines, KLM Royal Dutch Airlines, British Airways,
and Air France...
Commissioner of Income Tax vs. Ms. Sushma Kapoor | Disallowance of Interest on Interest-Free Advances, Section 14A Disallowance & Depreciation Claim – Delhi High Court
Facts of the CaseThe assessee had obtained loans from banks and
paid interest amounting to approximately ₹40.51 lakh. The Assessing Officer
observed that the assessee had also advanced certain sums aggregating
appro...
Commissioner of Income Tax Vs. M/s [Assessee Company Name] (ITA No. 777/2009) | Best Judgment Assessment under Section 144: Admissibility of Past Records and Business Deductions for Income Estimation
Facts
of the Case·
For
the Assessment Year (AY) 1999-2000, the assessee failed to furnish any return
of income and did not produce books of accounts during the assessm...
Delhi High Court Judgment on TDS under Section 194H: Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others – Taxability of Supplementary Commission vs. Trade Discounts on Concessional Tickets
Facts of the Case
The
Revenue preferred a batch of appeals against various domestic and
international airline companies (including Singapore Airlines, KLM Royal
Dutch Airlines, Air France, British Air...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Validity of TDS under Section 194H on Supplementary Airline Commission and Concessional Tickets
Facts of the Case
The
Revenue preferred a batch of appeals against various international airline
assessees (including Singapore Airlines, KLM Royal Dutch Airlines, British
Airways, Air France, and Luf...
Commissioner of Income Tax, Delhi vs Adidas India Marketing Pvt. Ltd. | Foreign Loan Interest Benchmarking, LIBOR Rate & Allowability of Business Expenditure under Section 37(1) of Income Tax Act, 1961
Facts of the Case
The
assessee was a company associated with Adidas AG, Germany.
The
German company licensed the Adidas trademark to the assessee in India
against royalty payment.
The
assess...
Commissioner of Income Tax vs. [Assessee Name] (ITA No. 713/2009) | Section 68 Share Capital Addition & Onus of Proof
Facts
of the CaseThe Revenue filed an appeal (ITA No.
713/2009) before the High Court of Delhi against the assessee. The primary
dispute arose regarding the addition of share capital under the Income Tax Act.
During ...