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Dec 19 2023

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Decided on : Dec-19-2023

Subject : Direct Taxation

the company’s employees visit the clients’ location and provide software development services to the clients which are group companies. Therefore all these services rendered by the company are of the nature of technical services and therefore expenditure … and truly all material facts necessary for assessment”?. (ii) Whether the re-assessment notice under 38 Section 147 r/w Section 148 of the I.T. Act is merely a product of change in opinion and accordingly is impermissible in law?.

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Dec 19 2023

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Decided on : Dec-19-2023

Subject : Direct Taxation

the company’s employees visit the clients’ location and provide software development services to the clients which are group companies. Therefore all these services rendered by the company are of the nature of technical services and therefore expenditure … and truly all material facts necessary for assessment”?. (ii) Whether the re-assessment notice under 38 Section 147 r/w Section 148 of the I.T. Act is merely a product of change in opinion and accordingly is impermissible in law?.

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Jun 01 2026

Aryan Energy Pvt Ltd vs U O I & Ors

Court : Delhi

Decided on : Jun-01-2026

Subject : Land Acquisition

Energy Pvt. Ltd., seeking quashing of the Complaint Case under Section 148(8)(a) read with Section 147(1) of the Companies Act, 2013 which is pending trial in the Court of learned Additional Chief Metropolitan Magistrate.2. A Complaint Case bearing No.13222/2017,

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Sep 10 2018

Sonia Gandhi vs.assistant Commissioner of Income Tax, Circle 52(1) and ...

Court : Delhi

Decided on : Sep-10-2018

Subject : Land Acquisition

incorporated under Section 25 of the pre-existing Companies Act (which now correspondents to Section 43 of the new Companies‟ Act, 2013) and which became beneficiary of Section 12AA for the relevant assessment/financial year. Mr. Datar‟s submission here was that … an e-mail from the ACIT, i.e. the AO [hereafter “the ACIT”]. at 11.25 PM, intimating that notice under Section 148 for the relevant period, i.e. AY2011 12 was issued. A copy of the notice was not, however, attached;

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Jan 05 2016

Olwin Tiles (India) (P.) Ltd. Vs. Deputy Commissioner of Income-tax

Court : Gujarat

Decided on : Jan-05-2016

Subject : Direct Taxation

the facts arising in SCA No. 17307 of 2015. 2. The petitioner is a company registered under the Companies Act. For the Assessment Year 2011-12, the petitioner filed return of income on 17.10.2011 declaring nil income. Such return … short) and thus accepted without any scrutiny. The Assessing Officer later on issued impugned notice dated 02.03.2015 under Section 148 of the Act seeking to reopen the assessment of the petitioner for the said Assessment Year 2011-12. He

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Apr 22 2015

Principal Officer, L.G. Electronics (P.) Ltd. Vs. Assistant Commission ...

Court : Allahabad

Decided on : Apr-22-2015

Subject : Direct Taxation

1.Petitioner-L.G. Electronics India (P.) Ltd., a Company, incorporated under the Companies Act has filed this writ petition for quashing of the notice dated 28.03.2013 issued by the Assistant Commissioner of … notice dated 28.03.2013 issued by the Assistant Commissioner of Income Tax, NOIDA for the Assessment Year 2006-07 under Section 148 of the Income Tax Act, 1961 (herein after referred to as the 'Act, 1961') wherein it has been

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Oct 25 2025

Xiaomi Technology India Private Limited vs Deputy Commissioner of Inco ...

Court : Karnataka

Decided on : Oct-25-2025

IN WP No. 13531/2023: BETWEEN: XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT: ORCHID (BLOCK E), GROUND FLOOR TO 4TH FLOOR, EMBASSY TECH VILLAGE, MARATHAHALLI-SARJAPUR OUTER … TO QUASH THE IMPUGNED NOTICE DATED MARCH 1, 2023 BEARING DIN AND NOTICE NO.ITBA/AST/3/148-1/22-23/1050265045(1) ISSUED BY R1 UNDER SECTION 148 OF THE IT ACT FOR THE ASSESSMENT YEAR 2017-18 (ANNEXURE-A TO THIS PETITION), ETC., -3- IN WP NO.

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Nov 16 2018

National Building Construction Company Limited vs.union of India & ...

Court : Delhi

Decided on : Nov-16-2018

Subject : Land Acquisition

of sub-rule (2) of rule 5; (ii) the cost audit reports, if any, under section 148 of the Companies Act, 2013 (18 of 2013); and (iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act,

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Apr 04 2024

M/S Strava Technologies Pvt Ltd vs M/S Texonic Instruments

Court : Karnataka

Decided on : Apr-04-2024

CRIMINAL REVISION PETITION NO. 461 OF 2024 BETWEEN:1. M/S. STRAVA TECHNOLOGIES PVT. LTD.,A COMPANY DULY INCORPORATED UNDER THE COMPANIES ACT, 2013 ADMINISTRATIVE OFFICE AT NO.T.C-23/1621-5 1ST FLOOR, GRACE BUILDING, TRIVANDRUM, KERALA-695010 BY ACCUSED NO.2 AND DIRECTOR2. MS. JANCY JOSE … and First Appellate Court have not committed any error in rejecting the application since the very proviso of Section 148(2) is very clear that the amount referred in sub-section (i) shall be deposited within 60 days from

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Mar 30 2026

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Decided on : Mar-30-2026

Subject : Right to Information

inspect the books of accounts during the search.59. He has drawn our attention to Section 128 of the Companies Act,2013 to contend that a company is allowed to keep books of accounts or other relevant papers in electronic … respectively.3. W.P.(C) 13572/2024 and W.P.(C) 15970/2023 have been filedimpugning the following respectively: i. Notice dated 31.03.2024 issued under Section 148 of Act and notice dated 24.05.2024 issued under Section 143(2) of the Act and reasons recorded dated 29.05.2024,

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