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![One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115203-icc-sponsorship-lg-electronics-trademark-use-taxable-royalty-delhi-hc-tds-taxscan.webp "One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]")
One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]
In a recent ruling, the Delhi High Court held that one-third of the ICC sponsorship fee paid by LG Electronics India Pvt. Ltd. to a Singapore-based...
![Assessee Not Required To Produce Documents When AO Accepted Co-Owner’s Indexed Renovation Expenses in Income Tax Assessment order: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Gujarat-High-Court-Income-Tax-Assessment-order-Indexed-Renovation-Expenses-taxscan.jpg "Assessee Not Required To Produce Documents When AO Accepted Co-Owner’s Indexed Renovation Expenses in Income Tax Assessment order: Gujarat HC [Read Order]")
![CA who is a Senior Citizen unable to Represent Client During Covid Period when Income Tax Notice Issued: Madras HC directs Re-do Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CA-Senior-Citizen-CA-who-is-a-Senior-Citizen-unable-to-Represent-Client-During-Covid-Period-taxscan.jpg "CA who is a Senior Citizen unable to Represent Client During Covid Period when Income Tax Notice Issued: Madras HC directs Re-do Assessment [Read Order]")
![Calcutta HC Allows Revision to Rectify Mistake of Offering Exempted Income to Tax by an Old Lady [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Calcutta-High-Court-Rectify-Mistake-Revision-Mistake-Exempted-Income-Tax-Old-Lady-taxscan.jpg "Calcutta HC Allows Revision to Rectify Mistake of Offering Exempted Income to Tax by an Old Lady [Read Order]")
Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]
The Calcutta High Court has held that the revisional authority, while considering a writ petition filed by Unisource Hydro Carbon Services Private Limited & Anr, held that the revisional...
![Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Appellate-Authority-merits-Assessment-Calcutta-HC-Taxscan.jpg "Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]")
Rectification is the Appropriate Remedy for Assessee when a Claim for Deduction was Omitted: Kerala HC [Read Judgment]
While dismissing a writ petition, the Kerala High Court held that when an assessee omitted to make a claim of deduction in the original return, the most appropriate remedy is to file a rectification...
![Rectification is the Appropriate Remedy for Assessee when a Claim for Deduction was Omitted: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Rectification is the Appropriate Remedy for Assessee when a Claim for Deduction was Omitted: Kerala HC [Read Judgment]")