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Delhi High Court
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No Income Tax Reassessment on Incidental or Tangential Findings w/out fulfilling S.150 conditions: Delhi HC
A Division Bench of the Delhi High Court recently held that no income tax reassessment may be initiated on the basis of mere ‘incidental’ or...
![Service Tax Refund Claims by Aviation Students: Allahabad HC Directs Academy to Address Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Allahabad-High-Court-Service-Tax-Refund-Aviation-Students-Service-Tax-Taxscan.jpg "Service Tax Refund Claims by Aviation Students: Allahabad HC Directs Academy to Address Matter [Read Order]")
![Annual Digest 2024 - Supreme Court - High Court - High Court Cases - High Court Cases on Taxation [Part 38] - taxscan](https://www.taxscan.in/wp-content/uploads/2024/12/Annual-Digest-2024-Supreme-Court-High-Court-High-Court-Cases-High-Court-Cases-on-Taxation-Part-38-taxscan.jpg "Annual Digest 2024 - Supreme Court - High Court - High Court Cases - High Court Cases on Taxation [Part 38] - taxscan")
![Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 29] - taxscan](https://www.taxscan.in/wp-content/uploads/2024/12/Annual-Digest-2024-Supreme-Court-High-Court-Supreme-Court-and-High-Court-Cases-Supreme-Court-and-High-Court-Cases-on-Taxation-Part-29-taxscan.jpg "Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 29] - taxscan")
Decree Holder falls under Definition of “Financial Creditor” under IBC: NCLAT allows Appeal [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal ( NCLAT ) has ruled that if a decree is founded on a financial debt, the holder of the decree is considered a "Financial Creditor"...
