International Management Group (UK) Limited vs. ACIT (International Taxation) – 2(1)(1), New Delhi Assessment Year: 2017-18 This document provides a comprehensive examination of the ITAT Delhi’s decision concerning the appeal by International Management Group (UK) Limited against the order passed by the Assistant Commissioner of Income-Tax, Circle-2(1)(1), (Intl. Taxation) New Delhi for the assessment year […]
Case Summary Case Number: ITA 119/DEL/2021 Appellant: Inteva Products Netherlands BV, Netherlands Respondent: ACIT Circle-International Taxation -2(1)(1), New Delhi Assessment Year: 2017-18 Result: 2017-18 Case Filed on: 2021-02-18 Order Type: Final Tribunal Order Date of Order: 2023-03-02 Pronounced on: 2023-03-02 Case Background The appellant, Inteva Products Netherlands BV, filed an appeal against the order of […]
Dow Jones & Company Inc. vs. ACIT (Royalty Tax Dispute) Case Overview Case Number: ITA 120/DEL/2021 Appellant: Dow Jones & Company Inc., Mumbai Respondent: ACIT (International Taxation) 1(2)(2), New Delhi Assessment Year: 2016-17 Date of Filing: 2021-02-18 Order Type: Final Tribunal Order Date of Order: 2022-09-29 Date of Pronouncement: 2022-09-29 Introduction This case involves a […]
Analysis of the Dow Jones & Company Inc. Case on Royalty Definition under India-US Tax Treaty (ITA 121/DEL/2021) Case Background The Income Tax Appellate Tribunal, Delhi Bench, presided over by Shri Saktijit Dey, Judicial Member, and Shri N.K. Billaiya, Accountant Member, dealt with ITA No. 121/Del/2021 for the assessment year 2017-18. This case involved Dow […]
Introduction This case summary discusses the appeal filed by Hanumatdham Vidyapeeth Nyas, Muzaffarnagar against the Commissioner of Income Tax (Exemption), Lucknow regarding the denial of registration under section 12AA of the Income Tax Act, 1961. The case is referenced under ITA 122/DEL/2021 and was concluded on July 13, 2021. Background Hanumatdham Vidyapeeth Nyas, a trust […]
Legal Case Summary: Hersh Washesher Chadha vs. ACIT Legal Case Summary Case Overview This case involved an appeal by Mr. Hersh Washesher Chadha against the addition of Rs. 1,32,25,533 under section 69A of the Income-tax Act, 1961, deemed as unexplained money. The appeal was filed against the order dated 31.12.2020 of the learned Commissioner of […]
Devender Kumar vs ITO Ward-1(2), Ghaziabad Devender Kumar vs. ITO Ward-1(2), Ghaziabad: Ex-Parte Assessment Appeal for A.Y. 2009-10 Case Background The case of Devender Kumar, resident of Ghaziabad, involves an appeal against the ex-parte assessment order by the ITO Ward-1(2), Ghaziabad. Originating from a significant credit entry noticed by the A.O. during the assessment year […]
Mohd. Jawed vs. ITO Mohd. Jawed vs. ITO, ITA No. 126/DEL/2021 Final Tribunal Order on Penalty Imposed on Estimated Income for Assessment Year 2011-12 This legal case summary discusses the appeal filed by Mohd. Jawed against the order of the Income Tax Officer (ITO), Ward-3(3), Bijnor, imposing a penalty based on the estimated income for […]
Stay Application Rejected and Early Hearing Granted in ITA 130/DEL/2021 Stay Application Rejected and Early Hearing Granted in ITA 130/DEL/2021 In a significant procedural order by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, the stay application filed by the assessee was dismissed, but an early hearing was scheduled. This order arose from ITA No. […]
Permanent Establishment Issue of Samsung Electronics Under India-Korea DTAA Explored Background of the Case This case, ITA No. 131/Del/2021, involves Samsung Electronics Co. Ltd, which faced challenges from the Income Tax Authorities in India concerning the establishment of a Permanent Establishment (PE) under the India-Korea DTAA. The appeal was heard through video conferencing by the […]
ITA No. 132/DEL/2021 Case Summary Introduction This case involves an appeal by Kawal Singh, legal heir of Late Shree Chand, against the final tribunal order dated September 27, 2021. The appeal contests the decision made by the Income Tax Officer (ITO) Ward-4(2), Gurgaon regarding the assessment year 2012-13. Background The appellant contested the reopening of […]
Appeal Against Penalty for Delay in TDS Certificate Issuance Rathi Steel & Power Ltd vs. ACIT, ITA No. 138/DEL/2021 Case Summary This legal summary discusses the appeal filed by Rathi Steel & Power Ltd against the penalty imposed by the Assessing Officer for failure to issue TDS certificates on time, under section 272A(2)(g) of the […]
Perfetti Van Melle ICT & BV vs ACIT International Taxation, Gurgaon Perfetti Van Melle ICT & BV vs ACIT International Taxation, Gurgaon: ITA No. 139/DEL/2021 Case Background This case involves Perfetti Van Melle ICT & BV, represented by Sh. Deepak Chopra, Advocate, challenging the assessment of income as Royalty by the Assessing Officer under sections […]
Final Tribunal Order for ITA No. 140/Del/2021 – Assessment Year 2017-18 Case Details Appellant: Nagravision S.A. Respondent: DCIT Circle-2(2)(2), International Taxation, New DelhiPAN: AADCN6048B Background The case revolves around the appellant, Nagravision S.A., appealing against the assessment and rectification orders passed by the Deputy Commissioner of Income Tax, concerning the A.Y. 2017-18, which involved a […]
Disallowance under Section 14A: RSWM Ltd vs DCIT, Delhi ITA 142/2021 Case Overview RSWM Ltd, a yarn manufacturing company based in Bhilwara, faced disallowances under Section 14A of the Income Tax Act, assessed by DCIT Central Circle-31, New Delhi for the AY 2011-12. The case, marked by ITA Nos. 142, 143, and 144/Del/2021, was brought […]
In the Income Tax Appellate Tribunal, Delhi Bench ‘H’, presided by Vice-President Shaktijit Dey and Accountant Member Girish Agrawal, the case of RSWM Ltd versus DCIT Central Circle-31, New Delhi was adjudicated. The case, bearing ITA Nos. 142, 143 & 144/Del/2021, pertained to the assessment years 2011-12, 2012-13, and 2013-14, with the hearings and pronouncements […]
Income Tax Appellate Tribunal Decision on RSWM Ltd vs DCIT Central Circle-31 Income Tax Appeal: RSWM Ltd, Bhilwara vs DCIT Central Circle-31, New Delhi Case Overview The case ITA Nos. 142, 143 & 144/Del/2021 involves RSWM Ltd, based in Bhilwara, Rajasthan, challenging the disallowances made by the Assessing Officer under Section 14A of the Income […]
ITA No. 150/DEL/2021: Norton Lifelock Singapore vs DCIT Case Summary: ITA No. 150/DEL/2021 Background Norton Lifelock Singapore PTE Ltd, formerly known as Symantec Asia Pacific PTE Ltd, challenges the Indian tax authorities’ decision from the assessment year 2017-18, wherein software sales were classified as royalty. This classification has significant implications under the Double Taxation Avoidance […]
Case Summary: ITA No.153/Del/2021 Income Tax Appellate Tribunal Decision in ITA No.153/Del/2021 Background This case involves Babli Kukreja from New Delhi, who appealed against a penalty levied by the ACIT, Central Circle-15, New Delhi. The penalty was originally confirmed by the CIT(A)-23 but was contested on the grounds that the related quantum addition had been […]
Legal Case Summary Final Tribunal Order: Babli Kukreja vs ACIT Central Circle-15, New Delhi Case Background The Income Tax Appellate Tribunal, Delhi Bench, addressed the appeal filed by Babli Kukreja against the penalty levied by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, concerning the assessment year 2006-07. The penalty of Rs.37,65,704 […]
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform