Sandhra Suresh
![Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113868-delhi-hc-rules-clifford-chance-case-taxscan.webp "Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]")
Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]
The Delhi High Court in a recent case has ruled in favour of Clifford Chance, holding that the Virtual service permanent establishment (PE) is not...
![Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113866-delhi-hc-holds-clifford-chances-legal-advisory-income-taxable-taxscan.webp "Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order]")
![MCA Penalises Private Company and its Director for Improper Appointment of Non‑Resident Managing Director [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113774-mca-penalises-private-company-director-improper-appointment-non-resident-managing-director-taxscan.webp "MCA Penalises Private Company and its Director for Improper Appointment of Non‑Resident Managing Director [Read Order]")
![MCA Penalises Private Company and Three Directors for Non‑Compliance with Secretarial Standards in Board Report [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113759-mca-penalty.webp "MCA Penalises Private Company and Three Directors for Non‑Compliance with Secretarial Standards in Board Report [Read Order]")
![MCA Imposes Maximum Penalty for Internal Auditor Appointment Lapse on Private Company and Its Directors [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113714-mca-maximum-penalty-internal-auditor-taxscan.jfif "MCA Imposes Maximum Penalty for Internal Auditor Appointment Lapse on Private Company and Its Directors [Read Order]")
MCA Penalises Private Company and its Director for Improper Appointment of Non‑Resident Managing Director [Read Order]
The Ministry of Corporate Affairs (MCA) has issued an adjudication order under Section 454 of the Companies Act, 2013, penalising a public company and its director for violation of Section 196(4)...
![MCA Penalises Private Company and its Director for Improper Appointment of Non‑Resident Managing Director [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113725-mca-private-company-mca-penalty-improper-appointment-managing-director-appointment-non-resident-director-taxscan.webp "MCA Penalises Private Company and its Director for Improper Appointment of Non‑Resident Managing Director [Read Order]")
90‑Day Irregularity under RBI IRACP Norms Established: Delhi HC Upholds Canara Bank’s NPA Classification as Lawful [Read Order]
The Delhi High Court has upheld Canara Bank’s decision to classify the loan account of respondents as a Non‑Performing Asset (NPA), holding that the bank’s action strictly conformed to the Reserve...
![90‑Day Irregularity under RBI IRACP Norms Established: Delhi HC Upholds Canara Bank’s NPA Classification as Lawful [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112363-rbi-iracp-npa-canara-bank-90day-irregularity-iracp-norms-classification-lawful-taxscan.webp "90‑Day Irregularity under RBI IRACP Norms Established: Delhi HC Upholds Canara Bank’s NPA Classification as Lawful [Read Order]")
Transfer‑Fee Claim Not a “Hydra Head” Frozen by Resolution Plan: Calcutta HC Dismisses Appeal Against WBIDC [Read Order]
The Calcutta High Court has dismissed an appeal filed by the appellant, affirming the Single Judge’s refusal to interfere with the West Bengal Industrial Development Corporation’s (WBIDC) demand...
![Transfer‑Fee Claim Not a “Hydra Head” Frozen by Resolution Plan: Calcutta HC Dismisses Appeal Against WBIDC [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111886-transferfee-claim-hydra-head-frozen-resolution-plan-calcutta-hc-dismisses-appeal-against-wbidc.webp "Transfer‑Fee Claim Not a “Hydra Head” Frozen by Resolution Plan: Calcutta HC Dismisses Appeal Against WBIDC [Read Order]")
Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]
The Delhi High Court has dismissed an appeal filed by the Principal Commissioner ofIncome Tax (Central), Gurugram, affirming that the six‑year limit under Section 153C of the Income Tax Act, 1961,...
![Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113603-delhi-hc-rules-us-153c-runs-handing-over-seized-documents-taxscan.webp "Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]")
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
The Bombay High Court held that insolvency proceedings against personal guarantors must be filed before, or transferred to, the National Company Law Tribunal (NCLT) when the corporate debtor is ...
Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]
The Central Board of Direct Taxes (CBDT) issued Notification No. 171/2025, granting income tax exemption to the New Okhla Industrial Development Authority (NOIDA) under Section 10(46) of the...
![Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113280-centre-notifies-noida-income-exempt-of-it-act-with-retrospective-effect-relief-issued-compliance-with-delhi-hc-order-taxscan.webp "Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]")
![GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113581-gst-demands-for-preresolution-periods-extinguished-approved-delhi-hc-taxscan.webp "GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]")