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Commissioner of Income Tax, Delhi Central-III vs Govind Lal & Ved Prakash – Delhi High Court on Section 132(3) Search Proceedings and Income Tax Assessment Issues
Facts of the
Case
The Revenue, namely Commissioner of Income Tax, Delhi Central-III,
filed appeals against the respondents Govind Lal and Ved Prakash.
The controversy originated from assessment proceedings con...
Commissioner of Income Tax-14 vs Anil Arora | Delhi High Court | Addition under Sections 69B, 69A, 23(4)(b), 142A & Search Assessment under Section 153A – DVO Valuation Cannot Replace Actual Purchase Consideration
Facts of the
CaseA search and seizure operation under Section 132 of
the Income Tax Act was conducted in the case of Wings Pharmaceuticals Pvt.
Ltd., in which the assessee, Mr. Anil Arora, was also covered. Consequent...
Director of Income Tax, Delhi vs M/s Lufthansa Cargo India | Delhi High Court on Aircraft Overhaul Payments as Fees for Technical Services under Sections 9(1)(vii), 195 & 201 of the Income Tax Act
Facts of the
Case
The assessee was engaged in the business of wet-leasing aircraft
and had acquired Boeing aircraft from foreign entities.
The aircrafts were wet-leased primarily to Lufthansa Cargo AG,
G...
Commissioner of Income Tax (C)-I vs. Shri Suresh Nanda – Delhi High Court | Exclusion of Forced Stay Period for Determining Non-Resident Status under Section 6(1)(a) of the Income Tax Act, 1961
Facts of the
Case
Shri Suresh Nanda claimed Non-Resident Indian (NRI) status.
During relevant periods, his passport had been seized/impounded by
investigating authorities.
The impounding of the passport was ...
Commissioner of Income Tax (Central)-I vs Shri Suresh Nanda | Delhi High Court | Exclusion of Involuntary Stay in India for Determining Residential Status under Section 6(1)(a) of the Income Tax Act
Facts of the
CaseShri Suresh Nanda had claimed the status of a
non-resident for the relevant assessment years. During the assessment
proceedings, the Assessing Officer determined that the assessee had stayed in
India...
Commissioner of Income Tax (C)-I vs Shri Suresh Nanda – Delhi High Court | Involuntary Stay in India Due to Passport Impounding Cannot Determine Residential Status under Section 6(1)(a) of the Income Tax Act, 1961
Facts of the
Case
Shri Suresh Nanda had consistently been assessed as a Non-Resident
Indian (NRI) since 1985 and had business interests outside India,
primarily in UAE.
The assessee visited India on 28.0...
Commissioner of Income Tax-IV vs M/s Grup Ism Pvt. Ltd. | Delhi High Court on TDS Liability on Foreign Remittances, Fees for Technical Services (FTS), Section 9(1)(vii), Section 40(a)(i) & India-UAE DTAA
Facts of the
CaseDuring Assessment Year 2004–05, the Assessing
Officer noticed that the assessee had made payments aggregating to ₹94,31,826
to two UAE-based concerns:
M/s CGS International, UAE – ₹56,54,963...
Anshika Investment Pvt. Ltd. & Apoorva Extrusion Pvt. Ltd. vs Principal Commissioner of Income Tax, Central-3 – Delhi High Court on Withdrawal of Appeal and Right to Challenge Additions under Section 153 of the Income Tax Act
Facts of the
Case
The appellants, namely Anshika Investment Pvt. Ltd. and Apoorva
Extrusion Pvt. Ltd., had filed appeals before the Delhi High Court.
The dispute arose in relation to additions made during proc...
Saloni Narang vs Assistant Commissioner of Income Tax, Central Circle-15 | Delhi High Court on Validity of Penalty Proceedings under Section 271(1)(c) During Pendency of Quantum Appeals
Facts of the
Case
The petitioners challenged notices issued by the Assistant
Commissioner of Income Tax under Section 271(1)(c) of the Income Tax Act,
1961 for initiation of penalty proceedings concerning ...
Commissioner of Income Tax-III vs SMCC Construction India Ltd. – Delhi High Court on Depreciation on UPS/Inverters and Royalty for Technical Knowhow as Revenue Expenditure under Section 32 of the Income Tax Act, 1961
Facts of the
CaseSMCC Construction India Limited had entered into a
Technical Collaboration Agreement dated 10 December 1997 with Sumitomo Mitsui
Construction Co. Ltd. (SMCL), Japan. Under the agreement, SMCL acted as...