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928 orders · Page 18 of 19
The High Court admitted the appeal on substantial questions of law. It will examine whether the India-Mauritius DTAA rate of 5% on dividends applies instead of the domestic law rate of 15% under Section 115-O.
The High Court admitted the appeal on substantial questions of law. It will decide whether the DTAA rate of 5% for dividends is applicable instead of the domestic law rate of 12.5% under Section 115-O of the Income Tax Act.
The High Court admitted the appeal on substantial questions of law. It will examine whether the DTAA rate of 5% on dividends is applicable instead of the domestic rate of 15% under Section 115-O, considering the provisions of Section 90(2) and Article 10(2)(a) of the India-Mauritius DTAA.
The High Court held that the ITAT's decision to delete the ALP adjustments was not infirm. The court found no merit in the Revenue's contention regarding double deduction, as no specific instance was pointed out.
The High Court held that the reassessment notices issued in the name of Motherson Sintermetal Technology Ltd. are unsustainable. The Court found that the factum of amalgamation was duly intimated to the Assessing Officer. Relying on the Supreme Court's judgment in Maruti Suzuki India Ltd. and its own prior decision in International Hospital Limited v. DCIT Circle 12(2), the Court reiterated that proceedings initiated or continued against a dissolved company or one that no longer exists in law are void ab initio and cannot be validated under Section 292B of the Act. The Court noted that the petitioner had apprised the AO of the merger at the first available instance. Therefore, the impugned notices under Section 148, dated March 27, 2021, and March 26, 2021, were quashed. Consequently, the consequential assessment orders dated March 30, 2022, were also set aside.
The High Court held that the issue regarding Section 14A was already decided against the Revenue by a coordinate bench. For the other issues, the Court noted concurrent findings of fact by the CIT(A) and ITAT, and therefore, no substantial question of law arose.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The appeal was dismissed on the ground of low tax effect. The proposed questions of law were kept open to be urged and addressed in an appropriate case. No specific findings were made on the substantive issues of the appeal as it was disposed of on a procedural ground.
The Delhi High Court, while acknowledging the complexity of individual factual assessments, decided not to undertake the 'gargantuan exercise' of examining each case. Instead, the Court directed the concerned Assessing Officers (AOs) to evaluate the individual reassessment notices under Section 148 of the Act. This evaluation must be done in light of the judgments of the Supreme Court in Rajeev Bansal and the Delhi High Court's own decisions in T.K.S. Builders, Abhinav Jindal, and Naveen Kumar Gupta, which have settled issues concerning the accordal of sanction under Section 151 and the authority of the jurisdictional AO. Furthermore, the AOs are to examine the issue of the surviving period for each noticee, guided by the judgments in Rajeev Bansal and Ram Balram. The AOs are to pass reasoned and speaking orders determining whether the reassessment notices survive or should be recalled. Petitioners are granted three weeks to file written submissions before their AOs. Interim orders shall continue until the AOs complete their determination. The Court explicitly reserves the right of the petitioners to raise additional contentions independently.
The High Court dismissed the appeal on the ground of low tax effect. The Court noted that the tax effect in this appeal falls below INR 2 Crores, making it ineligible for continuation in light of Circular No. 9/2024 dated 17 September 2024. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. Therefore, no decision was made on the merits of the appeal. The operative direction was the dismissal of the appeal.
The High Court held that the payment of license fee for the use of goodwill is not an expenditure for a prohibited purpose under law. The Bar Council Rules prohibiting sharing of fees were interpreted to apply to revenue sharing with non-lawyers, not to consideration for the use of goodwill.
The Tribunal held that the limitation period prescribed in paragraph 9 of CBDT Circular No. 07/2007 could not impose impediments on the sustainability of the petitioner's refund application. The Tribunal declared paragraph 9 of the circular ultra vires the Act, stating that the applications were wrongly rejected as being barred by time. The Tribunal also found the respondent's view based on Section 9(1)(v)(b) unsustainable, referencing the Supreme Court's decision in S.A. Builders. The court held that any expenditure incurred by a prudent businessman qualifying for deduction should be allowed. The liability taken over by the petitioner, which was utilized for the benefit of RNBV (holding company of Terapia, S.A.), clearly fell within the ambit of debt incurred and moneys borrowed for the purpose of making or earning income from a source outside India. The investment was motivated by the expectation of earning income from a source outside India. Consequently, the impugned order dated March 27, 2018, was quashed, and the petitioner was declared eligible for the refund of excess taxes deposited under Section 195 for FY 2010-11 to 2012-13, along with statutory interest.
The High Court held that the payment of license fee for the use of goodwill is not an expenditure for a prohibited purpose under law. The Bar Council Rules prohibiting sharing of fees were interpreted to apply to revenue sharing with non-lawyers, not to consideration for the use of goodwill.
The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate future case. No specific findings were made on the merits of the substantive issues of the appeal.
The High Court of Delhi dismissed the appeal on the ground of low tax effect. The Court noted that the tax effect in this matter falls below INR 2 Crores, making it ineligible for continuation as per Circular No. 9/2024 dated 17 September 2024. Consequently, the appeal was dismissed on this administrative ground. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case, implying no decision was made on the merits of the substantive issues.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is dismissed on the ground of low tax effect. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. No decision was made on the merits of the appeal.
The Tribunal held that the appeal should be dismissed on the ground of low tax effect. The reasoning was based on the fact that the tax effect falls below INR 2 Crores, making it ineligible for continuation under Circular No. 9/2024 dated 17 September 2024. The ratio decidendi is that appeals with a tax effect below the threshold stipulated in the relevant circulars are to be dismissed on that administrative ground. The proposed questions of law were expressly left open to be urged and addressed in an appropriate case. No operative directions were issued as the appeal was dismissed.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law are explicitly kept open to be urged and addressed in an appropriate future case. No decision was made on the merits of the substantive tax dispute.
The High Court of Delhi held that the appeal was not liable to be continued due to the tax effect falling below INR 2 Crores, as stipulated in Circular No. 9/2024 dated 17 September 2024. Consequently, the appeal was dismissed on the ground of low tax effect. The Court explicitly stated that the proposed questions of law were kept open to be urged and addressed in an appropriate case. No decision was made on the substantive merits of the appeal.
The High Court held that the assessee's agreement with DIAL did not qualify for Section 80IA benefits because DIAL is not a statutory body and the assessee did not enter into an agreement with a government or statutory body for developing/operating an infrastructure facility. Therefore, the ITAT erred in interfering with the PCIT's order.
The Delhi High Court admitted the appeal for consideration on specific questions of law. These questions pertain to the tribunal's direction for an ad hoc mark-up on reimbursement receipts and the tax treatment of dividends under the India-Netherlands DTAA.
The High Court held that the tax effect in the present appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal was not liable to be continued. The Tribunal decided to dismiss the appeal on the ground of low tax effect. The proposed questions of law, which were not explicitly stated, were kept open to be urged and addressed in an appropriate future case. No specific relief was granted or denied on the merits of the case.
The Tribunal held that Section 68 is attracted only when there is an actual receipt of money by the assessee. Since no cash was received, the provisions of Section 68 were not applicable. The High Court affirmed this view.
The High Court found no justification to entertain the appeal regarding the Permanent Establishment issue, citing the Tribunal's findings. The royalty issue was deemed authoritatively settled by the Supreme Court in a related case.
The High Court held that the appeal was liable to be dismissed on the ground of low tax effect. This decision was made in light of Circular No. 9/2024 dated 17 September 2024, which stipulates that appeals with a tax effect below INR 2 Crores are not to be continued. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. Consequently, the appeal was dismissed without delving into the substantive legal or factual aspects of the case. No specific relief was granted or denied on the merits.
The Tribunal held that the assessee did not have a permanent establishment in India as contracts were concluded and payments received outside India. It also held that software licensing fees were not taxable as royalty, relying on Supreme Court decisions.
The Tribunal held that the assessee did not have a permanent establishment in India as contracts were concluded and payments received outside India. It also held that software licensing fees were not taxable as royalty, relying on Supreme Court decisions.
The Court noted that the matter had been settled under the Direct Tax Vivad se Vishwas Scheme, 2024. Consequently, the appeals were disposed of as infructuous.
The Delhi High Court admitted the appeal for hearing and issued notice to the respondent. The Court condoned the delay of 930 days in refiling the appeal. The substantial question of law framed by the Court pertains to whether the ITAT erred in deleting the addition of Rs. 5,94,89,044/- made by the AO on account of disallowance of Long Term Capital Gain, by failing to appreciate that the transaction was a colorable device for tax avoidance. The Court has not yet decided on the merits of the appeal. The respondent was not represented before the Court.
The High Court of Delhi ordered accordingly, acknowledging the appellant's submission that they did not wish to press the appeals further due to no additions being made. The court agreed to keep the questions of law open to be addressed in appropriate proceedings. This means the appeals were not decided on their merits, and the operative direction was to dispose of the appeals as per the appellant's request, preserving their right to raise the legal issues later. No specific findings on the merits of the transfer pricing issues were made by the High Court.
The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate future case. No specific finding was made on the substantive issues of the appeal, as it was disposed of on a procedural ground.
The High Court of Delhi held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case. The ratio decidendi is that appeals with a tax effect below the threshold stipulated in the relevant circular are to be dismissed, irrespective of the merits of the case, to streamline litigation and focus on higher revenue matters. No specific relief was granted to the assessee as the appeal was dismissed on a procedural ground.
The Tribunal's decision was upheld, finding no justification to interfere with its judgment. The High Court found that the Revenue failed to demonstrate that the functions performed by Adobe India were beyond those covered by the agreement or that the transfer pricing analysis was inadequate.
The High Court held that the tax effect in the present appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly kept open to be urged and addressed in an appropriate case. No specific finding was made on the merits of the substantive tax dispute.
The Tribunal's decision was upheld, finding no justification to interfere with its judgment. The High Court found that the Revenue failed to demonstrate that the functions performed by Adobe India were beyond those covered by the agreement or that the transfer pricing analysis was inadequate.
The High Court allowed the writ petition and quashed the order dated March 25, 2019. The Court held that the Principal Commissioner erred in dismissing the Section 264 application without considering the applicability of the India-Australia DTAA. The Court emphasized that the powers under Section 264 are broad and can be invoked to rectify mistaken stands taken by the assessee, even if the return of income was not amended. The principle that an assessee is liable to pay tax only on income chargeable under the Act, as established in *Vijay Gupta* and *Interglobe Enterprises*, was applied. The Court noted that the Commissioner failed to examine the issue on the anvil of the DTAA and the petitioner's stand that the "make available" condition was not satisfied. Consequently, the revision application was remanded for fresh consideration by the Principal Commissioner, keeping in mind the observations made in the judgment. All rights and contentions of the parties on merits, including the applicability of Article 12 of the DTAA, were kept open for the Commissioner's decision.
The High Court of Delhi decided to dismiss the appeal on the ground of low tax effect. The court referenced Circular No. 9/2024 dated 17 September 2024, which stipulates that appeals with a tax effect below INR 2 Crores are not liable to be continued. Consequently, the appeal was dismissed on this administrative basis. The court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate future case, indicating no decision on the substantive legal merits of the appeal.
The Tribunal's decision was upheld, finding no justification to interfere with its judgment. The High Court found that the Revenue failed to demonstrate that the functions performed by Adobe India were beyond those covered by the agreement or that the transfer pricing analysis was inadequate.
The Tribunal's decision was upheld, finding no justification to interfere with its judgment. The High Court found that the Revenue failed to demonstrate that the functions performed by Adobe India were beyond those covered by the agreement or that the transfer pricing analysis was inadequate.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate future case. No specific findings were made on the merits of the case.
The High Court held that the appeal should be dismissed on the ground of low tax effect. The Court explicitly referred to Circular No. 9/2024 dated 17 September 2024, noting that the tax effect of INR 2 Crores or below would render the appeal liable for withdrawal. Consequently, the appeal was dismissed on this administrative ground. The Court also clarified that the proposed questions of law are kept open to be urged and addressed in an appropriate future case, indicating that the merits of the appeal were not decided. No operative directions such as remand or deletion were issued.
The High Court held that since the previous appeal against the ITAT order was dismissed, no further proceedings before the AO were warranted. The issue was concluded by the prior dismissal.
The High Court held that the Special Committee's order rejecting NCM International's claim was beyond its jurisdiction as its mandate had not been extended. The court also found no merit in arguments regarding the invocation of specific regulations and rules for winding up.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate future case. No specific findings were made on the substantive merits of the appeal, as the dismissal was purely procedural based on the tax effect threshold.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law, which were the subject of the appeal, were expressly kept open to be urged and addressed in an appropriate future case. No decision was made on the merits of the substantive issues.
The High Court held that an order passed in the name of a non-existent entity due to amalgamation is a fatal flaw and cannot be rectified under Section 154 or saved under Section 292B of the Income Tax Act. The facts were distinguishable from the Sky Light case.
The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law are expressly left undecided and are kept open to be urged and addressed in an appropriate case. No operative directions for remand or deletion were issued, as the appeal was dismissed on a procedural ground.
The High Court of Delhi held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated September 17, 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly left open to be urged and addressed in an appropriate future case. No specific findings were made on the merits of the substantive tax dispute.
The High Court held that expenses incurred for soliciting NRI deposits, which were directly and exclusively for the Indian business, were allowable deductions. The court also decided to keep other issues related to Section 36(1)(viia) open for future consideration.
The High Court held that the appeals were liable to be dismissed on the ground of low tax effect. This decision was based on the fact that the tax effect in these appeals fell below INR 2 Crores, making them ineligible for continuation in light of Circular No. 9/2024 dated 17 September 2024. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. The operative direction was the dismissal of the appeals. No specific findings were made on the merits of the substantive tax dispute, as the appeals were disposed of on a procedural ground.
The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly left open to be urged and addressed in an appropriate case. No specific relief was granted to the assessee, nor was any part of the appeal decided on merits.