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HC - Delhi HC Reduces TDS on Amazon-India's Payments to Amazon-US for Web Services.
Amazon Web Services India Pvt Ltd & Anr Vs INCOME TAX OFFICER & ANR.
(2023) TaxCorp(LJ) 32312 (HC-DELHI)
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HC - Delhi HC Quashes Penalty Order Passed After Delayed Period
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs PR. COMMISSIONER OF INCOME TAX (TDS)- 1
(2023) TaxCorp(LJ) 32220 (HC-DELHI) · Section 271C
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HC - Delhi HC Directs Refund of Invalid TDS Demand deposited with the Revenue; Imposes Rs. 50,000 Cost on Punjab and Sind Bank.
Punjab and Sind Bank Vs ADDL. COMMISSIONER OF INCOME TAX-TDS
(2023) TaxCorp(LJ) 32172 (HC-DELHI)
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HC - Delhi HC Clarifies Revenue's Authority to Record Statement During Survey; Reiterates Law on Admissibility of Statement Under Section 133A.
ARN Infrastructure Ltd Vs THE PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32135 (HC-DELHI)
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HC - Delhi HC Allows Depreciation on Goodwill Arising from Approved Amalgamation; Cites Smifs Securities Precedent.
Eltek Sgs Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX-1
(2023) TaxCorp(LJ) 32134 (HC-DELHI)
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HC - Delhi HC Allows Deduction of Bad Debts to Bank even when no provision for bad debts was made under Section 36(1)(viia) as Sec.36(1)(vii) & 36(1)(viia) distinct & independent
Standard Chartered Grindlays Bank Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32097 (HC-DELHI) · Sections 36(1)(vii), 36(1)(viia)
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HC - Delhi HC Upholds Deletion of Sec.40(a)(i) Disallowance on Commission Paid to Overseas Agents as ommission paid to overseas agents is not taxable in India and therefore there was no requirement to deduct tax at source under Section 195.
Maharani Enterprises Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32090 (HC-DELHI) · Section 40(a)(i)
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HC - Delhi HC Sets Aside Reassessment Proceedings Against Timex Group USA Inc. due to Procedural Lapse
Timex Group Usa Inc Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32071 (HC-DELHI)
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HC - Delhi HC Quashes Reassessment Notice Due to Errors in Sec. 50C Invocation and Cost Ascertainment.
Sh. Manujendra Shah Vs COMMISSIONER OF INCOME TAX-8
(2023) TaxCorp(LJ) 32040 (HC-DELHI) · Section 50C
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HC - Delhi HC Directs Re-Examination of Assessee's Foreign Remittance Submission and Sets Aside Reassessment Proceedings.
Dr. Ashok Kumar Sinha Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32039 (HC-DELHI)
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HC - Delhi HC Quashes Notices Issued Under Section 148A(b) for Delayed Mail.
Jindal Exports And Imports Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32016 (HC-DELHI) · Section 148A(b)
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HC - Delhi HC Affirms Tax Credit for 'Exempt' Thai Dividend based on Clear DTAA Language rather than its general meaning.
Polyplex Corporation Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX- 7
(2023) TaxCorp(LJ) 31971 (HC-DELHI)
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HC - Delhi HC Upholds ITAT's Ruling on Subsidy Nature and Depreciation; Subsidy granted by the Government of Goa should be classified as a capital receipt; UPS equipment vital for data protection during power outages and integral to computer systems.
Nestle India Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31948 (HC-DELHI)
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HC - Revenue's appeal against under Section 260A against ITAT order in a Miscellaneous Application is not maintainable, Allows Writ Petition Filing.
L.G. Electronics Inc. Korea Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31937 (HC-DELHI)
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HC - Delhi HC Rules Commission in Publication Business Not FTS, Rejects Royalty Classification for Subscription Fee since it did not grant copyright rights.
Springer Nature Customer Services Centre GMBH Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31936 (HC-DELHI)
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Reassessment Triggered by Tax Evasion Petition: Lack of Material to Form Belief of Escaped Income; Inadequate Reasons for Reopening Assessment; AY 2011-12.
RAJ BIRBAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -61 (1) & ORS.
(2023) TaxCorp(LJ) 31933 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90000&Category=Judgment&CategoryType=Zip
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Penalty u/s 271(1)(c) Deleted: Assessee's Voluntary Disclosure and Revised Return for Disallowance u/s 94(7) - Bonafide Mistake - Non-Challenge of Assessment Order.
P.R. COMMISSIONER OF INCOME TAX-12, NEW DELHI VERSUS HARISH KUMAR HUF
(2023) TaxCorp(LJ) 31932 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90002&Category=Judgment&CategoryType=Zip
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HC - Delhi HC Holds IT Act Prevails over MSMED Act for Special Audit Fee Dispute with IT Dept.; Sets Aside MSEFC's Directions for Arbitration.
MICRO AND SMALL ENTERPRISE FACILITATION COUNCIL Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31900 (HC-DELHI)
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HC - Delhi HC Quashes Reassessment Proceedings Due to Revenue's Misinterpretation of Purchase as Sale Transaction.
Krishna Diagnostic Private Limited Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 31867 (HC-DELHI)
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HC - Delhi HC Sets Aside Sec.148A(b) Notice for non-application of mind by the Revenue; Directs Reassessment Proceedings
Home Credit India B. V. Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31838 (HC-DELHI) · Section 148A(b)
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