![Delay in deciding Stay Application due Non Transfer of File to New AO: Assessing Officer Apologises to Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Transfer-Assessing-Officer-Delhi-HC-taxscan.jpg "Delay in deciding Stay Application due Non Transfer of File to New AO: Assessing Officer Apologises to Delhi HC [Read Order]")
Delay in deciding Stay Application due Non Transfer of File to New AO: Assessing Officer Apologises to Delhi HC [Read Order]
In a recent incident, an Assessing Officer apologized to the Delhi High Court for an inordinate delay in deciding the stay application due to a delay...
![Section 195 has no application once TDS has been made on Salary: Delhi HC upholds order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Salary-application-TDS-Delhi-HC-ITAT-TAXSCAN.jpeg "Section 195 has no application once TDS has been made on Salary: Delhi HC upholds order of ITAT [Read Order]")
![Dividend from OMIFCO (Oman) Taxable as Other Income in India: Delhi HC deletes Disallowance u/s 14A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/OMIFCO-Oman-Taxable-Income-Delhi-HC-TAXSCAN.jpg "Dividend from OMIFCO (Oman) Taxable as Other Income in India: Delhi HC deletes Disallowance u/s 14A [Read Order]")
![Pre-Notice Consultation and Statutory Timeframe not followed: Delhi HC sets aside Order issued on the basis of flawed SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Pre-Notice-Consultation-Statutory-Timeframe-Delhi-HC-flawed-SCN-Taxscan.jpg "Pre-Notice Consultation and Statutory Timeframe not followed: Delhi HC sets aside Order issued on the basis of flawed SCN [Read Order]")
![Non-Implementation of Order passed in May granting Refund is ‘Strange’ and Loss to Exchequer: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Non-Implementation-Refund-Strange-Delhi-HC-TAXSCAN.jpg "Non-Implementation of Order passed in May granting Refund is ‘Strange’ and Loss to Exchequer: Delhi HC [Read Order]")
![Delhi HC quashes Re-Assessment u/s 148A(d) for want of Details of Information [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Delhi-HC-Re-Assessment-Information-taxscan.jpeg "Delhi HC quashes Re-Assessment u/s 148A(d) for want of Details of Information [Read Order]")
No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]
A Division Bench of the High Court of Delhi comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora recently dismissed an appeal by the Income Tax Department, upholding the order of the...
![No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Incriminating-Materials-Delhi-HC-TAXSACN.jpg "No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]")
Dividends of Shares held as Stock-in-Trade not Deductible from Business Income: Delhi HC dismisses Appeal of PNB Housing Finance Ltd [Read Order]
In a recent ruling in favour of the Income Tax Department, a Division Bench of the Delhi High Court has held that, dividends of investments held as stock-in-trade are not deductible from the business...
![Dividends of Shares held as Stock-in-Trade not Deductible from Business Income: Delhi HC dismisses Appeal of PNB Housing Finance Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Dividends-Business-Income-Delhi-HC-Appeal-PNB-Housing-Finance-Ltd-TAXSCAN.jpg "Dividends of Shares held as Stock-in-Trade not Deductible from Business Income: Delhi HC dismisses Appeal of PNB Housing Finance Ltd [Read Order]")
Determination of ALP for Royalty Payment: Delhi HC dismisses Income Tax Department’s Appeal against Amway India [Read Order]
In a recent ruling in favour of the assessee-Amway India Enterprises, a Division Bench of the Delhi High Court comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora held that, “the mere...
![Determination of ALP for Royalty Payment: Delhi HC dismisses Income Tax Department’s Appeal against Amway India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ALP-Royalty-Payment-Delhi-HC-Income-Tax-Departments-TAXSCAN.jpg "Determination of ALP for Royalty Payment: Delhi HC dismisses Income Tax Department’s Appeal against Amway India [Read Order]")
Booking Function does not amount to Substantial Business Activity: Delhi HC grants Relief to Travelport L P USA [Read Order]
In hearing an appeal by the Commissioner of Income Tax - International Taxation, a Division Bench of the Delhi High Court upheld the order or the Income Tax Appellate Tribunal(ITAT) and Commissioner...
![Booking Function does not amount to Substantial Business Activity: Delhi HC grants Relief to Travelport L P USA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Booking-Function-Delhi-HC-Travelport-L-P-USA-TAXSCAN.jpg "Booking Function does not amount to Substantial Business Activity: Delhi HC grants Relief to Travelport L P USA [Read Order]")
Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]
In a recent decision of a Division Bench of the Delhi HIgh Court, it was held in favour of the Income Tax Department that, a notice served to the assessee under Section 148 of the Income Tax Act,...
![Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Monetary-Limit-Notice-Delhi-HC-dismisses-Assessee-TAXSCAN.jpg "Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]")
![Right to get Adequate Time to Reply to Show Cause Notice allowed u/s 148A(b): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Right-to-get-Adequate-Time-to-Reply-Show-Cause-Notice-us-148Ab-Delhi-High-Court-Taxscan.jpg "Right to get Adequate Time to Reply to Show Cause Notice allowed u/s 148A(b): Delhi HC [Read Order]")