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HC - Sec. 194I applicable to hotel room tariffs.
Apeejay Surrendera Park Hotels Ltd. and ANR, Federation of Hotel and Restaurant Associations of India and ORS Vs Union of India
(2016) TaxCorp(LJ) 10030 (HC-DELHI) · Section. 194I
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No exemption to Indian National Congress for violating the conditions set out in Sec. 13A.
CIT. vs. Indian National Congress
(2016) TaxCorp(LJ) 10029 (HC-DELHI) · Section. 13A
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HC - Sec 201(1)/(1A) proceedings in respect of periods prior to April 2007 for TDS default on pre-paid cards payment quashed in writ.
Vodafone Essar Mobile Services Ltd., Tata Teleservices Ltd. vs. UOI, ACIT
(2016) TaxCorp(LJ) 10000 (HC-DELHI) · Section. 201(3)
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Transfer Pricing: Even if TNMM is found acceptable as regards all other transactions, it is open to the TPO to segregate a portion and subject it to an entirely different method i.e. CUP if the assessee does not provide satisfactory replies to his queries
Denso India Limited vs. CIT
(2016) TaxCorp(LJ) 9993 (HC-DELHI)
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HC - Despite belated TDS-deposit, salary payment deduction to be allowed in expense-year u/s 40(a)(iii).
ANZ Grindlays Bank vs. DCIT
(2016) TaxCorp(LJ) 9982 (HC-DELHI) · Section. 40(a)(iii)
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S. 40(a)(iii): Salaries paid to expatriate employees overseas on which tax was paid in accordance with CBDT Circular dated 685 dated 17/20.06.1994 and Circular 686 dated 12.8.94 is permissible as a deduction even though the tax is not paid within the time limit but is paid subsequently
ANZ Grindlays Bank vs. DCIT
(2016) TaxCorp(LJ) 9977 (HC-DELHI) · Section 40(a)(iii)
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S. 147: The reopening of the assessment is not valid if the reasons recorded are incoherent and do not indicate what the basis for reopening is
Sabharwal Properties Industries Pvt. Ltd vs. ITO
(2016) TaxCorp(LJ) 9957 (HC-DELHI) · Section 147
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HC - Control and management of the companies was with their auditor based in Delh and hence these companies were resident in India.
CIT. vs. Mansarovar Commercial P Ltd.
(2016) TaxCorp(LJ) 9954 (HC-DELHI)
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Pursuant to the amendment to the Hindu Succession Act, 1956 by the Hindu Succession (Amendment) Act, 2005 all rights which were available to a Hindu male are now also available to a Hindu female. A daughter is now recognised as a co-parcener by birth in her own right and has the same rights in the co-parcenary property that are given to a son. Consequently, the eldest daughter is entitled to be the Karta of the HUF
Sujata Sharma vs. Manu Gupta
(2016) TaxCorp(LJ) 9934 (HC-DELHI)
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HC - Where assessee had disclosed all material facts relating to dividend income at time of making assessment, no reassessment can be made for disallowance under sec. 14A.
Sun Pharmaceutical Industries Ltd. v. Deputy Commissioner of Income-tax
(2016) TaxCorp(LJ) 9887 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=62684&Category=Judgment&CategoryType=Zip
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HC - Disallowance of commission payments made by the assessee based on uncontroverted statements made by the Chartered Accountant.
Roger Enterprises P. Ltd. vs. CIT
(2016) TaxCorp(LJ) 9849 (HC-DELHI)
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S. 9(1)(vi) vs. Article 12 of DTAA: The retrospective amendment to s. 9(1)(vi) so as to supersede the law laid down in Asia Satellite 332 ITR 340 (Del) and assess transmission fees as “royalty” has no impact on assessees covered by DTAA because a corresponding amendment has not been made to the definition of “royalty” therein. Amendments to domestic law do not affect the DTAA
DIT vs. New Skies Satellite BV
(2016) TaxCorp(LJ) 9834 (HC-DELHI) · Section 9(1)(vi)
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HC - Amended definition of ‘royalty’ vide Finance Act 2012 will not impact the definition under the DTAA.
DIT. vs. New Skies Satellite BV
(2016) TaxCorp(LJ) 9833 (HC-DELHI)
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HC - In absent of PE in India, contract revenue received by a UAE based company from ONGC is not taxable in India
NPCC vs DIT
(2016) TaxCorp(LJ) 9807 (HC-DELHI)
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HC - No TDS u/s 195/194J on software purchase payments by assessee [a Value Added Reseller of software in India] under VAR agreements.
THE PRINCIPAL COMMISSIONER OF INCOME TAX-6 Vs M. TECH INDIA P. LTD.
(2016) TaxCorp(LJ) 9797 (HC-DELHI)
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HC - Reassessment initiated beyond four years based on audit objections is not valid. Instruction of CBDT cannot override statutory powers to be exercised by an AO in terms of sec. 147
SUN PHARMACEUTICAL INDUSTRIES LTD. Vs DEPUTY COMMISSIONER OF INCOME TAX
(2016) TaxCorp(LJ) 9791 (HC-DELHI) · Section 119
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HC - Set off and carry forward of business losses u/s 79 not available where there was change in beneficial ownership of shares as predecessor and successor companies were distinct entities.
Yum Restaurants (I) Pvt. Ltd. vs. ITO
(2016) TaxCorp(LJ) 9781 (HC-DELHI) · Section 79
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HC - No powers to Settlement Commission to direct conduct of special audit u/s 142(2A) during the course of settlement proceedings.
Agson Global Pvt Ltd & Ors vs. Income Tax Settlement Commission And Ors
(2016) TaxCorp(LJ) 9760 (HC-DELHI) · Section 142(2A)
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HC - In cases where a statutory demand is raised, an Assessee would be entitled to claim deduction in respect of the same, though subsequently held unconstitutional.
Dalmia Cement (Bharat) Ltd vs. CIT
(2016) TaxCorp(LJ) 9757 (HC-DELHI)
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CUP method can be applied by a comparing a pricing formulae, rather than the pricing quantification in amount. Rule 10AB inserted w.e.f. 01.04.2012 is beneficial in nature and so retrospective w.e.f. 01.04.2002
Pr. CIT vs. Toll Global Forwarding India Pvt Ltd
(2015) TaxCorp(LJ) 9750 (HC-DELHI)
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