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Revenue is directed to pass fresh assessment order after taking into account Assessee’s objections, and also grants a personal hearing.
KBB Nuts Private Limited Vs NATIONAL FACELESS ASSESSMENT CENTRE DELHI
(2022) TaxCorp(LJ) 28882 (HC-DELHI)
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ITAT’s dismissal order can be construed as passed in limine since it was based on preliminary assessment of facts, in the light of orders of preceding years with no discussion on merits of the case.
Bharat Bhushan Jindal Vs PRINCIPAL COMMISSIONER OF INCOME TAX-12 & ANR.
(2022) TaxCorp(LJ) 28881 (HC-DELHI)
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The petitioner has, according to us, at least at this stage, established a prima facie case in his favour concerning infraction of the principles of natural justice by the revenue.
PARVIN KUMAR BATTA Vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL
(2022) TaxCorp(LJ) 28868 (HC-DELHI) · Section 132(4)
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As long as the bonus or commission is paid to the directors for services rendered and as a part of their employment, it was to be allowed.
SRC Aviation P. Ltd Vs ASSISSTANT COMMISSIONER OF INCOME TAX & ANR.
(2022) TaxCorp(LJ) 28859 (HC-DELHI)
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Assessee is entitled to interest in accordance with Section 244A up to the date of payment.
Ingenico International India Pvt. Ltd Vs JOINT COMMISSIONER OF INCOME-TAX, CIRCLE 10(1) & ORS
(2022) TaxCorp(LJ) 28826 (HC-DELHI)
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Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only.
HAMDARD NATIONAL FOUNDATION (INDIA) Vs COMMISSIONER OF INCOME TAX (EXEMPTIONS)
(2022) TaxCorp(LJ) 28810 (HC-DELHI)
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Tax authorities are eligible to grant stay on deposit of amounts lesser than twenty percent of the disputed demand in the facts and circumstances of a case.
Tata Teleservices Limited Vs COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-3
(2022) TaxCorp(LJ) 28753 (HC-DELHI)
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Entire edifice of the assessment order was voluntariness to buy peace and avoid litigation which Revenue noted and accepted in the assessment order, thus, there was no question of misreporting.
Schneider Electric South East Asia (Hq) Pte Ltd Vs ASST COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION
(2022) TaxCorp(LJ) 28724 (HC-DELHI)
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Assessee’s case was selected for reassessment since it was flagged in Non-Filers Monitoring System.
Vodafone Luxembourg 5 S A R L Vs INCOME TAX DEPARTMENT, CIRCLE INTERNATIONAL - TAX 3 (1)(1)
(2022) TaxCorp(LJ) 28720 (HC-DELHI)
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The jurisdictional notice in the present case having been issued in the correct name, merely because the assessment order did not mention the subsequently changed name, is not fatal.
Sony Mobile Communications India Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX-8
(2022) TaxCorp(LJ) 28689 (HC-DELHI)
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HC - Faceless assessment order passed prior to expiry of date given to assessee for filing response to SCN-cum-draft assessment order quashed.
Renew Power Private Limited Vs NATIONAL E-ASSESSMENT CENTRE DELHI
(2022) TaxCorp(LJ) 28659 (HC-DELHI)
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The Assessee had filed his replies to the notices that were not considered while passing the impugned order which in turn states that despite giving several opportunities the Assessee had not filed any reply/response.
Mayur Batra Vs ASSISSTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28639 (HC-DELHI)
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The assessee being a POA holder cannot be treated as rightful owner of the income, which has arisen on sale of a particular property.
Bankimbhai D. Patel Vs ITO
(2022) TaxCorp(LJ) 28631 (HC-DELHI)
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As per provisions of Sec. 144B the Revenue was required to issue a show cause notice-cum-draft assessment order when there is a difference in the declared and assessed income.
Lokesh Constructions P Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28630 (HC-DELHI)
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Had the show cause notice cum draft assessment been served on the petitioner, its authorised representative could have requested for a personal hearing in the matter.
YCD Industries Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28629 (HC-DELHI)
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Revenue is directed to grant a personal hearing through video conferencing.
Blue Square Infrastructure Llp Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28622 (HC-DELHI)
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No question of law arises and that the penalty imposed cannot be construed as erroneous and unwarranted.
Jayanti Dalmia Vs DY. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28589 (HC-DELHI) · Section 142(1)
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Assessee has been following a consistent accounting policy of recognizing unearned revenue in each financial year, and offering it for tax as and when services are rendered and/or goods are sold.
Ericsson India Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28587 (HC-DELHI) · Section 241A
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No useful purpose would be served by giving Revenue an opportunity to file counter affidavit whereas Revenue will be liberty to take action in accordance with law in case of availability of any fresh material.
KURZ INDIA PRIVATE LIMITED Vs PRINCIPAL COMMISSIONER OF INCOME TAX -5, NEW DELHI & ORS.
(2022) TaxCorp(LJ) 28579 (HC-DELHI)
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The payment for providing access to computer software does not amount to royalty.
Gracemac Corporation Vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2
(2022) TaxCorp(LJ) 28578 (HC-DELHI)
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