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S. 143(1D): Instruction No.1 of 2015 dated 13.01.2015 which curtails the discretion of the AO by 'preventing' him from processing the return and granting refund, where notice has been issued to the assessee u/s 143(2), is unsustainable in law and quashed
Tata Teleservices Limited vs. CBDT
(2016) TaxCorp(LJ) 10232 (HC-DELHI) · Section. 143(1D)
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S. 271(1)(c) penalty on Bogus Purchases: If the assessment order in the quantum proceedings is altered by an appellate authority in a significant way, the very basis of initiation of the penalty proceedings is rendered non-existent and the AO cannot continue the penalty proceedings on the basis of the same notice
Pr. CIT. vs. Fortune Technocomps (P) Ltd.
(2016) TaxCorp(LJ) 10231 (HC-DELHI) · Section. 271(1)(c)
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HC - AO’s belief that assessee’s India subsidiary constituted its PE cannot be 'reason' for reopening of assessment in the hands of the assessee.
ADOBE SYSTEMS INCORPORATED Vs. ASSISTANT DIRECTOR OF INCOME TAX AND ANR
(2016) TaxCorp(LJ) 10200 (HC-DELHI)
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HC - CBDT Instruction No. 1/2015 dated January 13, 2015, shall not be relied upon to deny tax refund to an assessee where notice for scrutiny assessment u/s. 143(3) has been issued to the assessee.
TATA TELESERVICES LIMITED Vs. CENTRAL BOARD OF DIRECT TAXES & ANR.
(2016) TaxCorp(LJ) 10196 (HC-DELHI) · Section. 119
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HC - Sec. 48 will be applicable to shareholders directly receiving part de-merger consideration instead of transferor co.. Same not not "diversion of income at the very source".
CIT. vs. Salora International Ltd.
(2016) TaxCorp(LJ) 10194 (HC-DELHI)
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HC - For AY 2001-02, no Sec 40(a)(i) disallowance to an Indian company for TDS default on payment to US company towards administrative fee.
HERBALIFE INTERNATIONAL INDIA PVT. LTD.Vs. COMMISSIONER OF INCOME TAX
(2016) TaxCorp(LJ) 10190 (HC-DELHI) · Section. 40(a)(ia)
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S. 153A/ 153C: If the assessee stands amalgamated with another Co, it ceases to exists and all proceedings of search u/s 132, notice and assessment u/s 153C on the assessee are a nullity and void ab initio
CIT vs. Indu Surveyors & Loss Assessors Pvt. Ltd
(2016) TaxCorp(LJ) 10176 (HC-DELHI) · Sections 153A, 153C
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S. 153A assessment cannot be made for the AYs in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of 6 years
Pr. CIT vs. Lata Jain
(2016) TaxCorp(LJ) 10173 (HC-DELHI) · Section 153A
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HC - Cancellation of sale certificate and sale deed in relation to an immovable property is not taxable u/s 10(3) as “casual and non-recurring” sum
Girish Bansal vs. UOI
(2016) TaxCorp(LJ) 10170 (HC-DELHI) · Section. 10(3)
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HC - In proceedings u/s 153A, existence of incriminating material in all years is necessary during block-assessment.
Pr. CIT. vs. Lata Jain
(2016) TaxCorp(LJ) 10169 (HC-DELHI) · Section. 153A
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HC - Belief of AO that difference in purchase price and book value of shares is taxable u/s 28 is merely change of opinion. Reassessment quashed.
UNITECH HOLDINGS LIMITED Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2016) TaxCorp(LJ) 10165 (HC-DELHI)
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HC - Activities carried out by assessee’s Indian subsidiary doesn’t constitute a PE in India.
NORTEL NETWORKS INDIA INTERNATIONAL INC. Vs. THE DIRECTOR OF INCOME TAX –I
(2016) TaxCorp(LJ) 10163 (HC-DELHI)
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HC - AO’s determination of foreign income by allocating expenses between domestic income and foreign income on a proportionate basis upheld.
Continental Carriers vs. CIT
(2016) TaxCorp(LJ) 10160 (HC-DELHI) · Section. 80O
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HC - Revenue’s adjustment u/s 245 without affording an opportunity of being heard to assessee is not valid.
Vijay Singh Kadan vs. CCIT
(2016) TaxCorp(LJ) 10158 (HC-DELHI) · Section. 245
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S. 245: Approach of the department of setting off / adjusting refund against demand without serving a prior s. 245 intimation to the assessee and without providing opportunity of hearing to assessee & without arriving at a satisfaction to the effect that such adjustment of refund can only be the mode of recovery of demand is bad in law. Dept directed to refund the amount set off / adjusted together with interest
Vijay Singh Kadam vs. CCIT
(2016) TaxCorp(LJ) 10148 (HC-DELHI) · Section 245
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HC - CBDT order rejecting refund to deductor in respect of TDS on penal interest paid to non-resident quashed.
CEAT LIMITED Vs. THE CENTRAL BOARD OF DIRECT TAXES & ORS.
(2016) TaxCorp(LJ) 10098 (HC-DELHI)
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HC - CIT u/s 264 has revisionary powers to give relief to the assessee in a case where the assessee detracts mistakes because of which he was over-assessed.
Vijay Gupta vs. CIT
(2016) TaxCorp(LJ) 10054 (HC-DELHI) · Section. 264
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HC - Even if no direction was issued by the DRP under Section 144C (5) of the Act, the fact that the DRP held that both the Petitioners were not ‘eligible Assessees’ could not have been ignored by the AO.
ESPN Star Sports Mauritius S.N.C. ET Compagnie Vs The Union of India & ANR (now known as ESS Advertising (Mauritius) S.N.C et Co.
(2016) TaxCorp(LJ) 10051 (HC-DELHI)
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HC - It would not be open for AO to subsequently hold that Assessee had failed to truly and fully disclose all material facts and reopen the assessment on the basis that he should have estimated PE income by adopting a different method.
BBC Worldwide Limited vs. ADIT
(2016) TaxCorp(LJ) 10050 (HC-DELHI)
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Section 147, reopening, reopening on factually erroneous premise, not permissible, change of opinion
Dr. Ajit Gupta vs. ACIT
(2016) TaxCorp(LJ) 10046 (HC-DELHI) · Section 147
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