![No Retrospective Application to Explanation to Disallowance u/s 14A: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Retrospective-Application-Disallowance-Delhi-HC-Taxscan.jpeg "No Retrospective Application to Explanation to Disallowance u/s 14A: Delhi HC [Read Order]")
No Retrospective Application to Explanation to Disallowance u/s 14A: Delhi HC [Read Order]
The division bench of the Delhi High Court has held that no retrospective application to explanation to disallowance u/s 14A. During assessment...
![Re-Assessment Proceedings against Amalgamated Company: Delhi HC refuses to Quash Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Re-Assessment-Amalgamated-Company-Delhi-HC-taxscan.jpeg "Re-Assessment Proceedings against Amalgamated Company: Delhi HC refuses to Quash Proceedings [Read Order]")
![Income Tax Officer Personally apologizes to Court for Failure to follow Binding Judgment: Delhi HC deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Income-Tax-Officer-Binding-Judgment-Delhi-HC-taxscan.jpeg "Income Tax Officer Personally apologizes to Court for Failure to follow Binding Judgment: Delhi HC deletes Addition [Read Order]")
![Income Tax proceedings against CIRP: Delhi HC stays Demand and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-CIRP-Delhi-HC-Demand-Penalty-Taxscan.jpeg "Income Tax proceedings against CIRP: Delhi HC stays Demand and Penalty [Read Order]")
![Rectification Applications u/s 154 Pending Unanswered: Delhi HC directs Revenue to decide Application within 8 weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Rectification-Application-Delhi-HC-Revenue-taxscan.jpeg "Rectification Applications u/s 154 Pending Unanswered: Delhi HC directs Revenue to decide Application within 8 weeks [Read Order]")
Interim Relief to Bextar India: Delhi HC quashes demand of 8 cr, directs Fresh Adjudication [Read Order]
The Delhi High Court bench consisting of Justice Manmohan and Justice Manmeet Pritam Singh Arora quashed the demand of 8 crores and directs fresh adjudication in a matter relating to Baxter India. ...
![Interim Relief to Bextar India: Delhi HC quashes demand of 8 cr, directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Assessment-non-existent-entity-void-ab-initio-Delhi-HC-Baxter-India-taxscan.jpeg "Interim Relief to Bextar India: Delhi HC quashes demand of 8 cr, directs Fresh Adjudication [Read Order]")
Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]
The Delhi High Court bench consisting of Justice Manmohan and Justice Manmeet Pritam Singh Arora held that TDS deduction on payment of interconnect user charges cannot be categorized as the fee for...
![Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Tata-Teleservices-TDS-deduction-payment-internet-connect-user-charges-fee-technical-service-taxscan.jpg "Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]")
Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]
The division bench of Delhi High Court presided by Mr. Justice Manmohan and Ms. Justice Manmeet Pritam Singh Arora has held that penalty u/s 270A will not attract by mere reference of misreporting of...
![Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Misreporting-Income-Delhi-High-Court-Taxscan.jpg "Penalty u/s 270A will not attract by Mere Reference of Misreporting of Income: Delhi HC [Read Order]")
![Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/IGST-Refund-income-assessment-Delhi-HC-t-Schneider-Electric-Taxscan.jpeg "Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]")
‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]
While dismissing a writ petition challenging a re-assessment under section 147/148 of the Income Tax Act, 1961, the Delhi High Court has held that ‘change of opinion’ cannot be alleged if there is...
![‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/AO-found-Tangible-Materials-re-Open-Assessment-Delhi-HC-taxscan.jpeg "‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]")
New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A Notice [Read Judgement]
A division bench of the Delhi High Court has quashed a notice under section 148A of the Income Tax Act, 1961 by observing that the new provision cannot be invoked in case the matter of the assessee...
![New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2022/05/Provision-Re-Assessment-Delhi-HC-taxscan.jpeg "New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A Notice [Read Judgement]")
Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]
A division bench of the Delhi High Court comprising Justice Manmohan and Justice Manmeet Pritam Singh Arorahas quashed a re-assessment order passed under section 148A(d) of the Income Tax Act, 1961...
![Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Great-Haste-Delhi-HC-taxscan.jpeg "Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]")