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In case of any unnecessary adjournment being sought by the Assessee, there is likelihood of vacation of the stay order.
Amazon Web Services, Inc Vs ACIT
(2023) TaxCorp(LJ) 31142 (HC-DELHI)
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The scope of the proceedings under Section 197 is different from assessment proceedings.
ZSCALER, INC Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31141 (HC-DELHI)
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HC - Delhi High Court Rules in Favor of Assessee, Quashes Tax Demand Due to Non-Deposit of TDS by Kingfisher Airlines - Relief to taxpayers who have been subjected to tax demands due to the non-deposit of TDS by their employers.
Sanjay Sudan Vs THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR
(2023) TaxCorp(LJ) 31128 (HC-DELHI)
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There is no explanation, even with regard to the period falling between the time when the scrutiny assessment was framed and the said internal communication.
Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs JOINT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31112 (HC-DELHI) · Section 271C
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Section 264 enables the PCIT to call for records of any proceedings under the Act or cause to make such enquiry as deems fit and pass such order which is not prejudicial to the Assessee.
Interglobe Enterprises Private Limited Vs PR. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31090 (HC-DELHI)
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Income derived by Agricultural Produce Marketing Committee for regulating the market of fish, poultry and eggs would be eligible for exemption under Section 10(26AAB).
Fish Poultry And Egg Marketing Committee Vs PC COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31088 (HC-DELHI) · Section 10(26AAB)
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If CIT's order is adverse to the Assessee then it shall not be given effect to for two weeks from the date its receipt by the Assessee.
OYO Hotels & Homes Pvt. Ltd Vs DEPUTY/ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 31063 (HC-DELHI)
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The final assessment order passed under Section 143(3) r.w.s 144C in the name of non-existent company despite being diligently informed about the scheme of amalgamation, was invalid.
Sony Mobile Communications India Pvt. Ltd Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 31062 (HC-DELHI)
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The provisions of Section 254 are not applicable for adjudication of the application for recall of the order.
CEMENT CORPORATION OF INDIA LTD Vs ASSISTANT COMMISSIONER INCOME TAX
(2023) TaxCorp(LJ) 31026 (HC-DELHI)
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There is dissonance between the show cause notice under Section 148A(b) and order passed under Section 148A(d).
Sunita Sharma Vs ITO
(2023) TaxCorp(LJ) 31007 (HC-DELHI) · Section 148A(d)
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Assessee is entitled to be compensated for delay in payment of money that it could have used if the money had been remitted within reasonable timeframe and the delay of four years cannot be construed as a reasonable period.
G K Choksi and Co Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30962 (HC-DELHI)
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Recorded cannot evolve or be allowed to grow with age and ingenuity. The reasons which are recorded cannot be supplemented by affidavits.
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30898 (HC-DELHI)
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There is nothing on record which show that Assessee directed investment of funds in fulfilment of discharge of its legal obligation in a capital asset.
Steel Authority of India Ltd Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 30849 (HC-DELHI) · Section 37(1)
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Whether non-residents falls under the contours of Sections 139 and 115A is the moot point which Revenue will have to decide.
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30838 (HC-DELHI)
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HC - Delhi High Court Quashes Vedanta's Reassessment Proceedings due to Revenue's Lack of Application of Mind in issuing the reassessment notice;
Vedanta Ltd Vs ASST. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30796 (HC-DELHI)
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HC - Delhi High Court Allows VsV Benefit due to Substantial Compliance; Condoning Delay Unintentionally Caused by Assessee.
Vidhi Garments Pvt. Ltd Vs CENTRAL BOARD OF DIRECT TAXES & ANR
(2023) TaxCorp(LJ) 30795 (HC-DELHI)
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HC - Delhi High Court Sets Aside Reassessment Proceedings due to Lack of Independent Enquiry and merely relying on the information supplied by the CGST authorities.
G4S Secure Solutions (India) Private Limited Vs ASSISTANT COMMISSIONER OF INCOME-TAX
(2023) TaxCorp(LJ) 30794 (HC-DELHI)
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Assessee is a beneficial owner of the fees and is entitled for treaty benefit.
Fujitsu America INC Vs THE COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30768 (HC-DELHI)
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Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.
Lenskart Solutions Pvt Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30760 (HC-DELHI)
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CIT(E) is directed to decide the application afresh in the light of the fact that the Assessee was assessed at Nil income under Section 143(3) which was not taken into account while rejecting the application.
Hunger Heroes Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 30728 (HC-DELHI)
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