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Case Law Details

Case Name :  Interglobe Enterprises Private Limited Vs PCIT (Delhi High Court)
Related Assessment Year : 2009-10 and 2010-11
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 Interglobe Enterprises Private Limited Vs PCIT (Delhi High Court)

Delhi High Court has ruled in favor of Interglobe Enterprises Pvt. Ltd. in its dispute with the Principal Commissioner of Income Tax (PCIT) over the double taxation of ₹1.51 crore as interest income. The case revolved around whether interest on an income tax refund received for Assessment Years (AY) 2009-10 and 2010-11 should be taxed in AY 2012-13 or AY 2014-15. The court found that the amount had been taxed twice and directed the Commissioner to reassess the matter.

The dispute began when Interglobe Ente

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