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HC – Foreign exchange fluctuation loss onFCNR (B) loan taken for debt servicing is allowable; Sec. 43A not applicable.
CIT Vs CLIMATE SYSTEM PVT LTD
(2014) TaxCorp(LJ) 4651 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=4052&Category=Landmark&CategoryType=Zip
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HC - Redemption fine paid to Customs is an allowable expenditure
CIT Vs M/s Vikas Chemicals
(2014) TaxCorp(LJ) 4649 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57887&Category=Judgment&CategoryType=Zip
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HC -Section 10A exemption available to Recruitment related services covered as 'ITeS-HR Services’
Commissioner of Income Tax-II, New Delhi Versus M/s. ML Outsourcing Services (P) Limited
(2014) TaxCorp(LJ) 4648 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58076&Category=Judgment&CategoryType=Zip
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HC – SCN issued to the company sufficient forprosecution of directors?
INCOME TAX OFFICER Vs ANIL BATRA AND ANR
(2014) TaxCorp(LJ) 4647 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=4178&Category=Landmark&CategoryType=Zip
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HC - Gains from sale of CCDs in JV by foreign partner to Indian partner under exit option not "interest" u/s 2(28A) but "capital gains"
Zaheer Mauritius v. Director of Income-tax (International Taxation) –II
(2014) TaxCorp(LJ) 4624 (HC-DELHI) · http://taxcorp.in/FileOpenINTL.aspx?ID=7411&Category=INTLDecisions&CategoryType=Zip
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HC - Franchise fee revenue in nature; SC Decision in Southern Switchgear Ltd. distinguished
The Commissioner of Income Tax-II Versus Jubilant Foodwork Pvt. Ltd.
(2014) TaxCorp(LJ) 4623 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57876&Category=Judgment&CategoryType=Zip
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HC - Effective date for set up of business in BPO industry; Distinction between “setting up of business” and “commencement of business”
OMNIGLOBE INFORMATION TECH INDIA PVT LTD Vs COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4620 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57978&Category=Judgment&CategoryType=Zip
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HC - Damages received by way of settlement in a class suit is capital receipt or revenue receipt
BERNSTEIN LITOWITZ BERGER AND GROSSMANN LLP Vs UoI
(2014) TaxCorp(LJ) 4617 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58315&Category=Judgment&CategoryType=Zip
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HC –Amount received with respect tocompulsory warranty and servicing obligationscannot be taxed in one year
COMMISSIONER OF INCOME TAX-X Vs SMT PARAMJEET LUTHRA
(2014) TaxCorp(LJ) 4608 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=4173&Category=Landmark&CategoryType=Zip
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HC - Book loss on sale of shares to the joint venture partner not colourable device
Commissioner of Income Tax VersusSiel Ltd.
(2014) TaxCorp(LJ) 4603 (HC-DELHI) · http://taxcorp.in/FileOpenINTL.aspx?ID=7418&Category=INTLDecisions&CategoryType=Zip%22%20\t%20%22_blank
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HC – After amalgamation,assessment/notice in the name of old company is void; Sec. 292B not applicable
COMMISSIONER OF INCOME TAX-III Vs. DIMENSION APPARELS PVT LTD.
(2014) TaxCorp(LJ) 4601 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58501&Category=Judgment&CategoryType=Zip
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S. 153C cannot be invoked unless the AO is satisfied for cogent reasons that the seized documents do not belong to the searched person. Finding of photocopies with the searched person does not mean they "belong" to the person holding the originals. The distinction between "belongs to" and "relates to" or "refers to" must be borne in mind by the AO
Pepsi India Holdings Private Ltd. vs. ACIT
(2014) TaxCorp(LJ) 4574 (HC-DELHI) · Section. 153C
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RTI Act: Income-tax returns are confidential and cannot be disclosed except where disclosure is in public interest and outweighs possible harm to the assessee
Naresh Trehan vs. Rakesh Kumar Gupta
(2014) TaxCorp(LJ) 4573 (HC-DELHI)
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S. 9(1)(vi): Broadcast or live coverage does not have a "copyright" & is consequently not assessable as "royalty" for purposes of TDS
CIT. vs. Delhi Race Club
(2014) TaxCorp(LJ) 4569 (HC-DELHI) · Section. 9(1)(vi)
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HC quashes disciplinary proceeding against CA by ICAI for Inexcusable Delay
Vipin Malik Vs. ICAI
(2014) TaxCorp(LJ) 4562 (HC-DELHI)
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HC - Sec 11(5) not violated when CBDT specifically grants exemption
DIT(E). vs. Indo French Centre
(2014) TaxCorp(LJ) 4527 (HC-DELHI) · Section. 11(5), 1 l(l)(c)
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HC - No TDS u/s 194H on 'fees' charged by bank for rendering banking services as the same not 'commission'
CIT vs JDS Apparels Private Limited
(2014) TaxCorp(LJ) 4514 (HC-DELHI)
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Whether a distinction can be drawn between “setting up of business” and “commencement of business” if expenditure incurred in such setting up is part and parcel of the business activities of service provider
OMNIGLOBE INFORMATION TECH INDIA PVT. LTD. Vs. CIT
(2014) TaxCorp(LJ) 4343 (HC-DELHI) · Income tax - Sections 5(1)(xxi), 10B, 28
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Whether the CIT can invoke provision u/s 263 merely on the assupmtion that order passed by the AO could possibly have been erroneous
GLOBUS INFOCOM LTD. Vs. CIT
(2014) TaxCorp(LJ) 4342 (HC-DELHI) · Income Tax - Sections 36(1)(ii), 80IC, 115JB, 143(2), 263
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Whether the statement of the partner of such alleged assignee firm can be relied upon, if the statement proves that there was no business connection involving assignment of license by the assessee to such partnership firm
DALMIA CEMENT BHARAT LTD. Vs. CIT
(2014) TaxCorp(LJ) 4341 (HC-DELHI) · Income Tax - Sections 131, 147, 148
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