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Commissioner of Income Tax-II vs. Kajaria Ceramics Ltd. (2015): A Judicial Analysis on TDS Liabilities and Business Expenditures Section 143(3)
Facts of the CaseThe Respondent, Kajaria Ceramics Ltd., was engaged in the
manufacturing and trading of ceramic tiles. The appeals filed by the Revenue
(Commissioner of Income Tax-II) pertained to Assessment Years (AY)...
Consulting Engineering Services (India) Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court on Withdrawal of Defective Reassessment Notice under Section 148 of the Income Tax Act, 1961
Facts of the CaseThe
petitioner, Consulting Engineering Services (India) Pvt. Ltd., received notices
under Section 148 of the Income Tax Act from two different Income Tax Officers
in relation to Assessment Years 2008�...
Velocient Technologies Ltd. vs Commissioner of Income Tax | Delhi High Court | Section 10A of Income Tax Act | Transfer Pricing & Export Deduction Principles
Facts of the CaseVelocient Technologies Ltd., being engaged in
software and technology-related export activities, claimed tax benefits under
Section 10A of the Income Tax Act. During assessment proceedings, disputes
a...
M/s Velocient Technologies Ltd. vs Commissioner of Income Tax | Delhi High Court | Connected Income Tax Appeals Following Principal Ruling in ITA No. 983/2006
Facts of the CaseThe present matter arose out of connected income tax appeals
before the Delhi High Court concerning assessment proceedings involving M/s
Velocient Technologies Ltd. and the Commissioner of Income Tax. ...
Commissioner of Income Tax, Delhi vs Velocient Technologies Ltd. | Delhi High Court | Section 68, Section 147 & Section 28 of Income Tax Act
Facts of the CaseThe assessee company, originally incorporated as Eurolink
Overseas Pvt. Ltd. and later renamed Velocient Technologies Ltd., entered into
a joint venture arrangement with a Russian entity (SFT) for soft...
Director of Income Tax v. Ram Kishan Kulwant Rai Charitable Trust | Delhi High Court on Section 12A Exemption and AO’s Jurisdiction under Income Tax Act
Facts of the CaseThe assessee, Ram Kishan Kulwant Rai Charitable Trust, was a
duly registered charitable trust under Section 12A of the Income Tax Act and
was engaged in educational activities. The trust had received a...
CIT & DIT (Exemption) vs Ram Kishan Kulwant Rai Charitable Trust & IILM Foundation (New) – Delhi High Court on Scope of AO’s Powers under Section 12A and Cancellation of Trust Registration under Section 12AA(3)
Facts of the CaseThe matter involved three connected appeals before the Delhi
High Court concerning the exemption and registration of charitable trusts under
Section 12A of the Income Tax Act, 1961. The assessee trust ...
Director of Income Tax-I vs Ericsson AB | Delhi High Court on Taxability of Software Payments, Royalty and Section 9(1)(vi) Read with Section 195 of the Income Tax Act
Facts of the
CaseEricsson AB, a foreign company, supplied
telecommunication equipment and related software to Indian customers under
various contractual arrangements. The Revenue authorities contended that
considerat...
Schneider Electric India Pvt. Ltd. vs Deputy Commissioner of Income Tax (DCIT), Circle-7(1), New Delhi – Delhi High Court on Extension of Stay Beyond 365 Days in Income Tax Appeals under Article 226
Facts of the
CaseSchneider Electric India Private Limited had filed
an appeal before the Income Tax Appellate Tribunal (ITA No. 937/Del/2014)
challenging an assessment order and the consequent tax demand raised agains...
Director of Income Tax-I vs Ericsson AB | Delhi High Court on Section 133A Survey Material, CIT(A) Powers under Section 251 and Remand of Taxability Issues under India–Sweden DTAA
Facts of the
CaseEricsson AB, a Swedish company and subsidiary of
LME, entered into contracts with Indian telecom service providers during the
period 1995–1997 for supply of telecommunication equipment comprising ha...