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Delhi HC - Petition is not drafted as a Public Interest Litigation (PIL) and does not comply with the rules for filing a petition in public interest. Dismisses ITR/TAR Due Date Extension Appeal.
AVINASH GUPTA & ANR Versus UNION OF INDIA & ORS.
(2015) TaxCorp(LJ) 8832 (HC-DELHI)
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HC - Burden on revenue to show that service of notice was duly effected on assessee. Mere fact that an Assessee or some other person on his behalf not duly authorised participated in the reassessment proceedings after coming to know of it will not constitute a waiver of the requirement of effecting proper service of notice on the Assessee u/s 148.
CIT. vs. Chetan Gupta
(2015) TaxCorp(LJ) 8808 (HC-DELHI)
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HC - Mere passing of the book entries, which are reversed, would not give rise to an obligation to deduct TAS ('tax at source') by the assessee.
DIT. vs. Ericsson Communications Ltd.
(2015) TaxCorp(LJ) 8807 (HC-DELHI)
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S. 54: To constitute purchase of new house, a registered sale deed is not necessary. Suspicion, howsoever strong, cannot partake the character of evidence
CIT vs. Kapil Nagpal
(2015) TaxCorp(LJ) 8805 (HC-DELHI) · Section 54
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HC - ITAT has wide powers while hearing appeals and cross objections. Assessee permitted to urge plea for the first time before ITAT.
Fast Booking (I) Pvt. Ltd. vs. DCIT
(2015) TaxCorp(LJ) 8754 (HC-DELHI)
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HC - Appeal in HC against non extension of Tax Audit due date
Avinash Gupta and Ors V/s Union of India and Ors.
(2015) TaxCorp(LJ) 8745 (HC-DELHI)
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HC - Since contract manufacturers were carrying out manufacturing activity for assessee and it was in assessee's business interests that all tax liabilities of manufacturers were duly satisfied, by assessee, payment of additional excise duty on behalf of contract manufacturers allowed as business expenditure.
Tupperware India (P.) Ltd. v. Commissioner of Income-tax
(2015) TaxCorp(LJ) 8682 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=61243&Category=Judgment&CategoryType=Zip
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HC - Since no exempt income was earned, there cannot be any disallowance u/s 14A. No disallowance in respect of interest expenditure for making strategic investments, in absence of earning of exempt income therefrom.
Cheminvest limited vs CIT
(2015) TaxCorp(LJ) 8671 (HC-DELHI)
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S. 253/ Rule 27: While the Tribunal can examine all questions which relate to the subject matter of an appeal but, once an issue has attained finality and is not a subject matter of the dispute before the Tribunal, it would not be open for the Tribunal to reopen the issue on the pretext of examining a question of law
CIT vs. Divine Infracon Pvt. Ltd
(2015) TaxCorp(LJ) 8636 (HC-DELHI) · Section 253
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S. 271(1)(c): Claim that compensation received from foreign party is a capital receipt, though wrong on merits, does not attract penalty if assessee disclosed facts in ROI and was supported by a legal opinion
Pr. CIT vs. Control And Switchgear Ltd
(2015) TaxCorp(LJ) 8635 (HC-DELHI) · Section 271(1)(c)
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HC - Second proviso inserted vide Finance Act, 2012 which provides that Sec 40(a)(ia) will not be attracted where payee has deposited tax is retrospective in nature
CIT. vs. Ansal Land Mark Township (P) Ltd.
(2015) TaxCorp(LJ) 8614 (HC-DELHI) · Section. 40(a)(ia)
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HC - No deemed dividend addition can be made during block assessment u/s 153A since no incriminating material was found during search and assessments for subjects AYs ‘completed’ as on search-date.
CIT. vs. Kabul Chawla
(2015) TaxCorp(LJ) 8613 (HC-DELHI) · Section. 153A
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HC - Payment through banking channels insufficient u/s 68. ‘’Source’ creditworthiness is important.
CIT. vs. Velocient Technologies Ltd.
(2015) TaxCorp(LJ) 8605 (HC-DELHI) · Section. 68
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HC - A charity is not entitled to exemption if it carries out activities not as per the objects. The fact that such ultra vires objects are also charitable is not relevant. Fact that CIT has granted registration u/s 12A does not preclude AO from examining compliance with s. 11. Incidental objects to attain the main object, even if significant in value, are permissible. Under principles of consistency, AO is not permitted to change view in the absence of a change in facts
Mool Chand Khairati Ram Trust vs. DIT(E)
(2015) TaxCorp(LJ) 8586 (HC-DELHI) · Section 11
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HC - Customs duty paid in a later year can be capitalized in the year the obligation to pay the duty arose. Question whether it can be capitalized in year of import of the goods left open.
CIT vs. Noida Medicare Centre Ltd
(2015) TaxCorp(LJ) 8585 (HC-DELHI) · Section 32
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HC - Transfer Pricing - Important law laid down on the principles for identifying comparables for benchmarking an international transaction & determining the ALP in the context of whether KPO services are comparable to BPO services. Law also laid down on whether for TNMM method, broad functionality is sufficient and whether supernormal profits indicate that there is functional dissimilarity
Rampgreen Solutions Pvt. Ltd vs. CIT
(2015) TaxCorp(LJ) 8570 (HC-DELHI)
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HC - Failure by AO to comply with the law in G. K. N. Driveshafts (SC) & pass order on objections renders re-assessment order void; Even a s. 143(1) assessment cannot be reopened in the absence of new/ tangible material.
Pr. CIT vs. Tupperware India Pvt. Ltd
(2015) TaxCorp(LJ) 8569 (HC-DELHI) · Section 147
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HC - (i) Provision in partnership deed for payment of salary at percentage share of profits multiplied by “allocable profits” is valid and entitles claim for deduction. S. 37(1) (ii)Contribution by law firm to IFA to create awareness of its activities is business expenditure.
CIT vs. Vaish Associates
(2015) TaxCorp(LJ) 8533 (HC-DELHI) · Section 40(b)(v)
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HC - “Wheeling charges” not taxable as FTS u/s 194J as as there is absence of human intervention.
CIT. vs. Delhi Trans Co. Ltd.
(2015) TaxCorp(LJ) 8448 (HC-DELHI) · Section 194J
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HC - Cconversion of interest payable into equity shares should be treated as ‘actual payment’, as such section 43B disallowance not triggered.
CIT. vs. Rathi Graphics Technologies Ltd.
(2015) TaxCorp(LJ) 8437 (HC-DELHI) · Section. 43B
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