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623 orders · Page 7 of 13
The High Court of Delhi noted that the counsel for the appellant (Revenue) stated that the appeal had become infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No specific findings on the merits of the case were made, as the appeal was decided on a procedural basis. The operative direction was to dispose of the appeal as infructuous. No issues were expressly left undecided, as the appeal itself was disposed of.
The High Court noted that the counsel for the Appellant (Revenue) stated that the matter had become infructuous. Consequently, the High Court disposed of the appeal as having become infructuous. No decision was made on the merits of any issue, and no specific reasoning beyond the statement of the matter being infructuous was provided. The operative direction was to dispose of the appeal. No issues were left undecided as the appeal was disposed of on a procedural ground.
The High Court noted that the learned counsel for the appellant stated that the matter had become infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No findings on any substantive tax issues were made, and no specific relief was granted or denied on the merits of the case. The operative direction was solely to dispose of the appeal due to its infructuous nature.
The High Court held that the consideration received for pre-packaged software is not royalty under the India-USA DTAA. The Court reiterated its previous decision that the sale of a copyrighted article does not amount to the transfer of copyright rights, and thus, payments are to be treated as business income.
The High Court noted that the learned counsel for the Appellant stated that the matter had been rendered infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No decision was made on the substantive issues that might have formed the basis of the original appeal. The operative direction was to dispose of the appeal on the ground of it being infructuous.
The Delhi High Court admitted the appeal for hearing, but confined the notice to two specific questions. The Court allowed the application for condonation of delay in re-filing. The judgment does not record any findings or decisions on the merits of the two questions framed. The matter was adjourned for further hearing. Therefore, no specific findings on the issues, reasoning, or ratio decidendi are available in this order. The operative directions were limited to admitting the appeal on the specified questions and listing it for further hearing.
The High Court dismissed the appeal both on grounds of delay and on merits. The court found the delay unacceptable and refused to remand the matter for fresh consideration due to the age of the assessment year.
The High Court upheld the convictions for most appellants but modified the sentences in some cases. Several appeals were dismissed, while others were disposed of with modified sentences, and some appellants were ordered to surrender to undergo the remaining sentence.
The High Court held that there was no useful purpose in keeping the appeal pending given the circumstances. The Court noted the repeated attempts to serve notice on the Respondent/Assessee, the lack of a correct address, and the report that the firm had been locked for an extended period. Consequently, the Court decided to dismiss the appeal for non-prosecution. The dismissal was granted with liberty to the Revenue to revive the appeal if they could locate the present correct address of the Respondent/Assessee. No decision was made on the merits of the original appeal.
The tribunal held that while a major son could apply independently, being a co-applicant in his father's application meant he had exhausted his chance to apply. However, considering the DDA's earlier communication acknowledging the issue and the petitioners' willingness to accept one flat, the court directed the allotment of one specific flat to the family.
The High Court found it impossible to adjudicate the substantial question of law due to a lack of necessary details and facts. The appeal was dismissed for non-prosecution, leaving the question unanswered.
The tribunal upheld the finding of negligent driving and awarded compensation. The insurer's appeal challenging the inclusion of future prospects in the compensation calculation was dismissed.
The High Court of Delhi held that no substantial question of law arises in these appeals. The Court's decision was based on its prior ruling in the case of Spice Infotainment v. CIT (2012) 247 CTR 500 (Del). The reasoning is that the appeals, as presented, do not involve any significant legal issue that warrants further examination by the High Court. Consequently, the appeals were dismissed. The operative direction was the dismissal of both appeals. No issues were expressly left undecided; the court definitively ruled on the threshold question of whether a substantial question of law existed.
The tribunal found no evidence of a breach of policy conditions regarding the driver's license. The court also adjusted the compensation components based on established legal precedents, reducing the total awarded amount.
The High Court found the explanation for the delay, citing e-filing practice directions, to be unacceptable. The court refused to condone the extraordinary delay.
The High Court held that a real estate development, which is complete on a standalone basis with dwelling units, infrastructure, and common facilities, constitutes a housing project for Section 80IB(10). The court found no infirmity in the lower authorities' decisions.
The High Court held that the tax effect in the appeal was less than Rs. 20 lakhs. Consequently, in accordance with CBDT Circular No. 21/2015 dated 10th December 2015, the appeal had to be treated as not pressed by the Revenue. The Court further observed that the question involved in the appeal was not covered by any of the exceptions provided in paragraph 8 of the aforementioned circular. Therefore, the Court found no merit in the Revenue's attempt to press the appeal. The appeal was dismissed on this procedural ground, without delving into the substantive merits of the case.
The High Court held that the property at 8 and 9, Zamrudpur Community Centre, Kailash Colony, New Delhi, should be included in the net wealth of the assessee for AYs 1989-90, 1990-91, and 1991-92. The Court found that the ITAT erred in holding that the property could not be included solely because the lease deed was not executed. The Court accepted the view of the Andhra Pradesh High Court in Nawab Mir Barkat Ali Khan v. CWT and the Himachal Pradesh High Court in CWT v. HP Small Industries & Export Corp., which held that if possession and control of the property vest with the assessee to the exclusion of others, and the assessee is exploiting the property for its own purposes, it can be considered to 'belong' to the assessee, even without formal legal ownership. The Supreme Court's decision in Nawab Sir Mir Osman Ali Khan v. CWT was distinguished as it did not consider Section 4 of the WT Act. The impugned order of the ITAT was set aside to this extent. The appeals for AYs 1989-90, 1990-91, and 1991-92 (WTA Nos. 9, 10, and 11 of 2004) were allowed. The appeals for AYs 1985-86 and 1992-93 (WTA Nos. 7 and 8 of 2004) were dismissed.
The High Court of Delhi, in the case of Commissioner of Income Tax v. Keihin Panalfa Ltd. (2016) 381 ITR 407 (Delhi), had previously clarified that transfer pricing adjustments for international transactions cannot presume that all expenses of an entity are attributable to such transactions. The adjustment must be proportionate to the international transactions' share of the total transactions. Applying this principle to the present case, even if the Revenue's argument were accepted, only 12.87% of the total operating costs would be attributable to international transactions. Given that the tax effect of this figure is below Rs. 20 lakhs, the appeal is considered not pressed in terms of Circular No. 21/2015 dated 10th December 2015. Consequently, the appeal is dismissed as not pressed. No specific issue was left undecided; the appeal was disposed of on procedural grounds related to tax effect.
The parties agreed to accept the validity of a registered Will and Codicil, and to share the sale proceeds of the property as per the settlement terms. The plaintiff was granted leave to withdraw the suit.
The High Court held that the entire consideration for the sale of the undertaking, including the portion paid directly to the Assessee's shareholders, should be considered as part of the Assessee's sale consideration for computing capital gains. The Court reasoned that the Assessee was entitled to the full consideration, and its diversion to shareholders did not absolve it from accounting for it.
The High Court held that based on a previous judgment concerning the same assessee for AY 1997-98, the assessee did not have a business connection in India. Consequently, the questions regarding PE and interest were answered in favor of the assessee.
The High Court held that the decision in Maxopp Investment Ltd. v. CIT, requiring the AO to record reasons before disallowing expenditure under Section 14A, is binding and has been consistently followed. The Court also found no purpose in remanding the matter to the AO.
The High Court held that the ITAT was competent to examine the issue of the AO's power to extend the audit report filing time, as it was intrinsically linked to the assessment's limitation period. The Court further ruled that the AO did not have suo motu power to extend the time under the proviso to Section 142(2C) prior to the 2008 amendment, and an application for extension had to be made by the assessee, not the nominated auditor.
The High Court held that while Section 278E presumes a culpable mental state, the respondent successfully rebutted this presumption by demonstrating that his failure to file returns was not wilful, but due to circumstances beyond his control. The findings of the CIT(A) regarding the respondent's efforts and the exceptional circumstances were considered crucial.
The High Court upheld the ITAT's decision on all three grounds. It agreed with the ITAT's view on the stock-in-trade loss, the allowance of the additional ground, and the depreciation claim on LAN/WAN equipment as computer peripherals.
The High Court held that the ITAT ought to have addressed the assessee's specific plea regarding the non-existence of an international transaction before ordering a determination of the Arms Length Price (ALP). The impugned ITAT order was set aside.
The High Court held that no substantial question of law arises for consideration in the present appeal. This conclusion was reached because the Court had previously negatived a case of the Revenue urging similar grounds in its order dated 16th February 2016 in ITA No. 135 of 2016, titled Pr. Commissioner of Income Tax -6 v. Nilgiri Infrastructure Development Ltd. The ratio decidendi is that if the grounds raised by the Revenue are identical to those already decided against the Revenue by the same Court, then no new substantial question of law arises. Consequently, the appeal filed by the Revenue was dismissed. No specific issue was left undecided; the appeal was disposed of on the preliminary ground of no substantial question of law.
The High Court set aside the ITAT's order and remanded the matter back to the ITAT for fresh adjudication on the Transfer Pricing adjustment issue.
The High Court held that in terms of CBDT Circular No. 21/2015 dated 10th December 2015, the appeal had to be treated as not pressed by the Revenue. The reasoning was based on the submission by the assessee's counsel that the tax effect, even if the Revenue succeeded, would be below Rs. 20,00,000/-. The Court did not decide on the merits of the substantive appeal against the ITAT order. The operative direction was to dismiss the appeal as not pressed.
The High Court upheld the convictions for most appellants but modified the sentences in some cases. Several appeals were dismissed, while others were disposed of with modified sentences, and some appellants were ordered to surrender to undergo the remaining sentence.
The High Court determined that the market value of the acquired land should be Rs. 2,07,500 per Bigha. This enhanced compensation was to be applied uniformly to all similarly acquired land in the four villages mentioned, including those who had not initially applied for enhanced compensation.
The High Court found the department's explanation for the delay unconvincing, stating that it was improbable no one followed up for over a year and a half. The Court emphasized the responsibility of the department's High Court cell to track appeal filings.
The tribunal found that Dr. Jain did not fulfill the condition of arranging funds and thus the share allotment was not justified. However, the tribunal directed a refund of amounts paid by Dr. Jain with interest, but corrected an error in the calculation of compound interest.
The High Court held that the questions sought to be urged by the Revenue in the present appeal are covered by the decisions of the High Court in Li & Fung India Pvt. Ltd. v. Commissioner of Income Tax (2014) 361 ITR 85 (Del), CIT v. Marubeni India Pvt. Ltd 277 CTR 189 (Del), and the order dated 28th April 2016 in ITA 252/2016 (Pr. Commissioner of Income Tax-6 v. Mitsui & Co. India Pvt. Ltd). Consequently, no substantial question of law arises for consideration. The appeal is therefore dismissed. The operative direction is the dismissal of the appeal.
The ITAT's exclusion of two comparable companies was upheld as factual findings. The ITAT's decision that Safe Harbour Rules were inapplicable for the relevant assessment year was also upheld.
The High Court held that the Assessee did not have a PE in India. It found that Nortel India was an independent entity and its activities, including installation and services, were performed on its own behalf, not for the Assessee.