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AO has ducked the issues raised by the petitioner. The right to file objections to a proposed re-opening of assessment under Section 147 of the Income Tax Act is a meaningful right, and not a mere empty formality. While dealing with the objections, AO should apply his mind. The whole purpose of this exercise is to examine whether.
M/S. TSYS CARD TECH SERVICES LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX
(2019) TaxCorp(LJ) 20719 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=81735&Category=Judgment&CategoryType=Zip
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The opinion expressed in this judgment is only a tentative view, keeping in view the limited scope of jurisdiction exercised by the respondents under section 197 and even more limited scope of jurisdiction being exercised by us under Article 226 of the Constitution of India. All the questions urged by the petitioner relating to the constitution of PE vis-à-vis contracts in question have been kept open.
National Petroleum Construction Company Vs Deputy Commissioner Of Income Tax, Circle-2(2)(2), International Taxation
(2019) TaxCorp(LJ) 20718 (HC-DELHI) · Section 197
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In absence of a certificate of deduction of tax at source at a lower rate or nil rate, a payer-whose liability it is to deduct tax at source under Section 195 of the Act, is likely to incur a risk of being declared a defaulter. However, if a certificate under Section 197 of the Act is in operation, such a consequence would not arise. At the same time, the certificate under Section 197 of the Act for deduction of tax at lower rate or nil rate, also benefits the Assessee, who would be entitled to receive full payment from the payer without deduction.
NATIONAL PETROLEUM CONSTRUCTION COMPANY VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 (2) (2) , INTERNATIONAL TAXATION, NEW DELHI & ANR.
(2019) TaxCorp(LJ) 20704 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=81727&Category=Judgment&CategoryType=Zip
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S. 147 Reopening for taxing bogus share application money: One is known by the company one keeps. As the investors have dubious character & are known to have engaged in the business of providing accommodation entries., the genuineness of their transactions with the assessee has come under serious cloud, giving rise to reasonable belief in the mind of the AO that the assessee may have indulged in a dubious transaction to launder its undisclosed income. The fact that the assessee produced evidence during assessment is neither here nor there (NRA Iron & Steel 412 ITR 161 (SC) followed). Costs of Rs. 2L imposed on assessee for wasting Court's time
RDS Project Limited vs. ACIT
(2019) TaxCorp(LJ) 20702 (HC-DELHI) · Section 147
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The limitation of six years under Section 149, must be alive on the date of passing of the order of CIT (A). In the present case since, as on 05.10.2011, the time limit for reopening of assessment for A.Y. 2009-10 had not lapsed, the order of the ITAT was well within the limitation.
INTEC CORPORATION Vs THE ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 31(1)
(2019) TaxCorp(LJ) 20651 (HC-DELHI) · Section 150
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ITAT is directed to advert to the written submissions filed by the petitioner at the time of final adjudication of the pending appeal, including additional ground permitted to be raised before it.
PR. COMMISSIONER OF INCOME TAX Vs MARIJTI SUZUKI INDIA LTD
(2019) TaxCorp(LJ) 20637 (HC-DELHI)
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HC - If the order forming the basis for reopening u/s. 148 is upheld by HC then Revenue shall be entitled to revive its proceedings pursuant to notice u/s. 148.
CENTURY METAL RECYCLING PVT. LTD Vs PR. COMMISSIONER OF INCOME TAX- 2
(2019) TaxCorp(LJ) 20618 (HC-DELHI)
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The consent of the competent authorities, admittedly, has been obtained before passing of the impugned order. Therefore, the earlier refusal on 12.11.2018 is of no significance.
Vodafone Idea Ltd Vs Principal Commissioner of Income Tax
(2019) TaxCorp(LJ) 20595 (HC-DELHI) · Section 127
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The questions of law urged by the appellant, do not arise for consideration.
ROLLS-ROYCE PLC Vs DEPUTY DIRECTOR OF INCOME TAX
(2019) TaxCorp(LJ) 20579 (HC-DELHI)
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Conducting of samagams and spiritual discourses are part of religious activities and religious activity in the context of the Hindu religion need not be confined to the activities incidental to a place of worship only, like a temple.
Bhagwan Shree Laxmi Narain Vs Commissioner of Income Tax
(2019) TaxCorp(LJ) 20576 (HC-DELHI) · Section 11
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Merely because Public Sector Undertaking and Nationalised Banks are considered as State under Article 12 of the Constitution, it does not follow that the employees of such Public Sector Undertaking, Nationalised Banks or other institutions which are classified as State assume the status of Central Government and State Government employees.
KAMAL KUMAR KALIA & ORS. Vs UNION OF INDIA & ORS.
(2019) TaxCorp(LJ) 20518 (HC-DELHI)
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No question of law arises for our consideration in the present appeal. The same is, accordingly, rejected.
Honda Motors Co. Ltd Vs The Commissioner of Income Tax – International Taxation -3
(2019) TaxCorp(LJ) 20502 (HC-DELHI)
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We have no reason to assume, at this stage, that the Assessing Officer would not undertake the re-assessment proceedings in accordance with law.
Aditi Infrabuild & Services Ltd Vs Assistant Commissioner of Income Tax Circle 1(2) & Anr.
(2019) TaxCorp(LJ) 20500 (HC-DELHI)
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There has been complete non-application of mind to the germane and relevant considerations by the Respondents [i.e Revenue] while dealing with the Petitioner's application. Till the fresh certificate is issued, the Petitioner's receipts of payment shall be subject to Nil rate of deduction of tax at source in respect of payments made to it in India.
LUFTHANSA CARGO AG Vs DEPUTY COMMISSIONER OF INCOME TAX AND ANR
(2019) TaxCorp(LJ) 20442 (HC-DELHI) · Section 197
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The number of customers of the Assessee run into lacs of persons and it would not be economically feasible for the Assessee to recover petty amounts from the persons who have indulged in defaults or frauds.
M/S VODAFONE IDEA LTD. Vs PRO COMMISSIONER OFINCOME TAX-9
(2019) TaxCorp(LJ) 20440 (HC-DELHI)
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The credit worthiness of the transaction cannot be said to be proved merely on the strength of the bank statement or identity of the creditor. The assessee did not produce the income tax return of the lender or any confirmation.
Siddharth Exports Vs The Assistant Commissioner of Income Tax
(2019) TaxCorp(LJ) 20406 (HC-DELHI) · Section 68
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S. 254(2A): In cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay
PCIT vs. Nokia Solutions & Networks India Pvt. Ltd
(2019) TaxCorp(LJ) 20372 (HC-DELHI) · Section 254(2A)
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Where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority.
Nokia Solutions & Networks India Pvt. Ltd Vs The Pr. Commissioner of Income Tax -6
(2019) TaxCorp(LJ) 20345 (HC-DELHI)
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No question of law arises.
Punjab and Sind Bank Vs Pr. Commissioner of Income Tax
(2019) TaxCorp(LJ) 20339 (HC-DELHI) · Section 14A
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CIT (A) has set aside the penalty imposed upon the respondent assessee u/s 271(1)(c) while observing that the AO had not been able to establish either any concealment of material fact, or furnishing of inaccurate particulars by the assessee and the Tribunal has affirmed the said finding of the CIT (A).
PR. COMMISSIONER OF INCOME TAX VERSUS PUNJAB NATIONAL BANK
(2019) TaxCorp(LJ) 20267 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=80193&Category=Judgment&CategoryType=Zip
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