![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]")
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...
![Delhi HC allows granting Refund of IGST paid on Exported Goods after deducting Duty Drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Delhi-HC-refund-IGST-exported-goods-duty-drawback-taxscan.jpeg "Delhi HC allows granting Refund of IGST paid on Exported Goods after deducting Duty Drawback [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]](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]")
![Statement of Reportable Account u/s 285BA(1) does not amount to Transaction: Delhi HC sets aside Notice to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reportable-Account-Transaction-Delhi-HC-Notice-Assesee-taxscan.jpg "Statement of Reportable Account u/s 285BA(1) does not amount to Transaction: Delhi HC sets aside Notice to Assessee [Read Order]")
![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]")
Statutory Benefit of Capital Gain Exemption cannot be denied for Mere Inclusion of Wife’s Name on Purchase of New Property: Delhi HC quashes Re-Assessment [Read Order]
In a significant ruling, a division bench of the Delhi High Court has held that the statutory benefit under section 54 of the Income Tax Act, 1961 cannot be denied to the assessee merely for the...
![Statutory Benefit of Capital Gain Exemption cannot be denied for Mere Inclusion of Wife’s Name on Purchase of New Property: Delhi HC quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gain-Exemption-Delhi-HC-Re-Assessment-taxscan.jpeg "Statutory Benefit of Capital Gain Exemption cannot be denied for Mere Inclusion of Wife’s Name on Purchase of New Property: Delhi HC quashes Re-Assessment [Read Order]")
Every Assessment Year is a Separate Unit, Assessment based on Its Peculiar Facts: Delhi HC dismisses Appeal by Akzonobel India [Read Order]
Ina major setback to M/s Akzonobel India Private Limited, the Delhi High Court has dismissed the appeal and held that every Assessment Year is a separate unit which is governed by its own peculiar...
![Every Assessment Year is a Separate Unit, Assessment based on Its Peculiar Facts: Delhi HC dismisses Appeal by Akzonobel India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Assessment-Delhi-HC-dismisses-Appeal-Akzonobel-TAXSCAN.jpg "Every Assessment Year is a Separate Unit, Assessment based on Its Peculiar Facts: Delhi HC dismisses Appeal by Akzonobel India [Read Order]")
![ÂÂÂDSC not mandatory for Service of Notice u/s 148: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/���Digital-Signature-Certificate-DSC-service-Notice-TAXSCAN.jpg "ÂÂÂDSC not mandatory for Service of Notice u/s 148: Delhi High Court [Read Order]")