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« From the Courts »
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 Inordinate delay in income tax appeal hearings
 Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
 Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
 ITAT refuses to stay tax demand on former owner of Raw Pressery brand
 Bombay HC sets aside rejection of refund claims by GST authorities
 [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
 Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
 Sebi-taxman fight over service tax dues reaches Supreme Court
 Delhi High Court Seeks Status Report from Centre for Appointments of Chairperson & Members in Adjudicating Authority Under PMLA
 Delhi High Court allows Income Tax Exemption to Charitable Society running Printing Press and uses Profit so generated for Charitable Purposes
 ITAT accepts Lease Income as Business Income as Business Investments were mostly in nature of Properties

Commissioner Of Income Tax International Taxation-3 Delhi Vs. Formula One World Championship Ltd. And Anr.
December, 06th 2016
*      IN THE HIGH COURT OF DELHI AT NEW DELHI
                                   Reserved on: 15.11.2016
                                 Pronounced on: 30.11.2016


+      W.P.(C) 9509/2016, C.M. APPL.38021/2016, 41063/2016,
       41235/2016 & 41236/2016
       COMMISSIONER OF INCOME TAX INTERNATIONAL
       TAXATION-3, DELHI                    ..... Petitioner
                       versus
       FORMULA ONE WORLD CHAMPIONSHIP LTD. & ANR.
                                                 ..... Respondents

+      W.P.(C) 10145/2016, C.M. APPL.40169/2016
       JAIPRAKASH ASSOCIATES LTD.                   ..... Petitioner
                       versus
       COMMISSIONER OF INCOME TAX                   ..... Respondent
                       Through : Sh. S. Ganesh, Sr. Advocate with Ms.
                       Anuradha Dutt, Ms. Fereshte Sethna, Sh. Sachit
                       Jolly, Sh. Gautam Swarup, Sh. Siddhartha Singh
                       and Sh. Amaya Pant, Advocates, for petitioner in
                       W.P.(C) 10307/2016 and for Respondent No.1 in
                       W.P.(C) 9509/2016 & W.P.(C) 10145/2016.
                               Sh. Arvind Datar, Sr. Advocate with Sh. Kamal
                               Deep Dayal, Sh. Ankur Saigal and Sh. Shayan,
                               Advocates, for JAL.
                               Sh. G.C. Shrivastava, Sr. Standing Counsel and Sh.
                               Rahul Chaudhary, Sr. Standing Counsel, for
                               Income Tax Department.







       CORAM:
       HON'BLE MR. JUSTICE S. RAVINDRA BHAT
       HON'BLE MR. JUSTICE NAJMI WAZIRI
MR. JUSTICE S. RAVINDRA BHAT




W.P.(C) 9509/2016 & W.P.(C) 10145/2016                                      Page 1
%
       For detailed judgment, the decision dated 30.11.2016 in W.P.(C) 10307/2016 may
be referred to.



                                                          S. RAVINDRA BHAT
                                                                    (JUDGE)


                                                                NAJMI WAZIRI
                                                                     (JUDGE)
NOVEMBER 30, 2016




W.P.(C) 9509/2016 & W.P.(C) 10145/2016                                         Page 2





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