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Venu Charitable Society & Anr. vs Director General of Income Tax Exemption under Section 10(23C)(via) of the Income Tax Act, 1961 cannot be denied merely because a charitable hospital charges fees or earns incidental surplus – Delhi High Court
Facts of the
CaseThe petitioner society was registered under the Societies
Registration Act, 1860 and established with the principal object of
rendering comprehensive eye care services through its hospital, Venu Eye
...
Pr. Commissioner of Income Tax-6 vs National Fertilizers Ltd. | Deductibility of Demurrage & Wharfage Charges, Actuarial Provision for Post-Retirement Benefits, and Taxability of Notional Interest under Sections 37(1), 43B & 260A of the Income Tax Act
Facts of the CaseNational Fertilizers Ltd., the assessee, had claimed deduction
towards demurrage and wharfage charges incurred during the course of business
operations. The Revenue disallowed the claim by treating suc...
Giesecke & Devrient India Private Limited vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | W.P.(C) 4982/2015 & 4984/2015 | Income Tax Proceedings Rendered Infructuous due to CIT(A) Orders
Facts of the
Case
The petitioner company approached the Delhi High Court by way of
writ petitions against the Income Tax Department.
The dispute was connected with income tax proceedings pending
against...
Giesecke & Devrient India Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. – Delhi High Court on Maintainability of Writ Petition after Appellate Relief under Income Tax Act 1961
Facts of the
CaseThe petitioner, Giesecke & Devrient India
Private Limited, instituted writ petitions before the Delhi High Court
against the Deputy Commissioner of Income Tax and other authorities in relation
to...
Commissioner of Income Tax vs Link Engineer Pvt. Ltd. | Bogus Consultancy Expenditure Disallowance under Section 37(1) & Search Assessment under Section 132 of Income Tax Act
Facts of the
CaseThe matter arose from a search and seizure
operation conducted under Section 132 of the Income Tax Act, 1961 at the
premises of Shri S.K. Gupta and entities controlled by him. During the search,
the ...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Delhi High Court on Taxability of Customized Software Payments as Royalty under Section 9(1)(vi), Article 12 of Indo-US DTAA & Section 234B of Income Tax Act
Facts of the CaseThe Revenue preferred appeals under Section 260A of the Income
Tax Act challenging the order of the Income Tax Appellate Tribunal (ITAT),
whereby the Tribunal held that the consideration received by As...
India Trade Promotion Organization vs Deputy Commissioner of Income Tax (Exemption), New Delhi | Delhi High Court | W.P.(C) 9664/2015 | Withdrawal of Writ Petition as Infructuous on Account of Appellate Relief under Income Tax Act
Facts of the
CaseThe Petitioner, India Trade Promotion
Organization, had approached the Delhi High Court by filing a writ petition
against the Deputy Commissioner of Income Tax (Exemption), New Delhi,
challenging the...
Commissioner of Income Tax (International Taxation)-1 vs Aspect Software Inc. | Delhi High Court on Taxability of Customized Software Payments as Royalty under Section 9(1)(vi), Article 12 of Indo-US DTAA & Section 234B of Income Tax Act
Facts of the CaseThe Revenue preferred multiple appeals under Section 260A of
the Income Tax Act challenging the order of the Income Tax Appellate Tribunal
(ITAT) concerning various assessment years. The principal cont...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (IV, VI & XIII) | Delay in Re-filing Income Tax Appeals Cannot Be Condoned Without Sufficient Cause | Delhi High Court
Facts of the
CaseEastern India Powertech Ltd. filed multiple income
tax appeals before the Delhi High Court in April 2013 against orders of the
Income Tax Department. The appeals were initially filed within time but w...
Eastern India Powertech Ltd. vs Commissioner of Income Tax (Delhi High Court) – Delay in Re-filing Income Tax Appeals and Rejection of Condonation Application under the Income-tax Act Section 260A
Facts of the CaseThe appellant,
Eastern India Powertech Ltd., had originally filed its income tax appeals in
April 2013. The appeals were returned with procedural objections within time.
Subsequently, the Delhi High C...