![Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/09/Generation-of-Notice-Dispatch-fails-Delhi-HC-TAXSCAN.jpg "Generation of Notice without Dispatch fails to meet the expression shall be issued u/s 149: Delhi HC [Read Judgment]")
Generation of Notice without Dispatch fails to meet the expression 'shall be issued' u/s 149: Delhi HC [Read Judgment]
In a ruling by the Division Bench of the Delhi High Court, it was held that, the Generation of Notice by the Jurisdictional Assessing Officer (JAO)...
![No GST on Renting of Residential Building by Proprietor of a registered proprietorship firm: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/GST-Residential-Building-Delhi-HC-taxscan.jpeg "No GST on Renting of Residential Building by Proprietor of a registered proprietorship firm: Delhi HC [Read Order]")
![Issuance of Notice u/s 148 to Unrelated Email Address is not Proper Service of Notice: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Notice-Delhi-HC-taxscan.jpeg "Issuance of Notice u/s 148 to Unrelated Email Address is not Proper Service of Notice: Delhi HC [Read Order]")
![Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Income-from-Supply-CAS-Middleware-Products-Royalty-DTAA-Delhi-HC-taxscan.jpeg "Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]")
Delhi HC upholds Re-Assessment Notices Issued from 1st April 2021 To 30th June, 2021 as Not Time-Barred [Read Order]
In a significant ruling, the division bench of the Delhi High Court has upheld the validity of the re-assessment notices issued by the income tax department from 1st April 2021 To 30th June,...
![Delhi HC upholds Re-Assessment Notices Issued from 1st April 2021 To 30th June, 2021 as Not Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Delhi-HC-Re-Assessment-Notices-taxscan.jpeg "Delhi HC upholds Re-Assessment Notices Issued from 1st April 2021 To 30th June, 2021 as Not Time-Barred [Read Order]")
Section 206AA cannot be invoked when Tax Deducted according to beneficial provisions of DTAA: Delhi HC orders in favour of Air India [Read Order]
The Delhi High Court held that Section 206AA of the Income Tax Act, 1961 cannot be invoked when tax deducted according to beneficial provisions of Double Tax Avoidance Agreement (DTAA). The...
![Section 206AA cannot be invoked when Tax Deducted according to beneficial provisions of DTAA: Delhi HC orders in favour of Air India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/tax-DTTA-Delhi-HC-Air-India-taxscan.jpg "Section 206AA cannot be invoked when Tax Deducted according to beneficial provisions of DTAA: Delhi HC orders in favour of Air India [Read Order]")
Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]
The Delhi High Court confirms the permission granted by ITAT treating the subsidy allowed as a capital receipt as per the New Industrial Policy and Other Concession Scheme from the state of Jammu...
![Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Subsidy-Capital-Receipt-Delhi-HC-ITAT-taxscan.jpeg "Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]")
Re-Assessment Order cannot be passed without considering Reply of Assessee: Delhi HC [Read Order]
The High Court of Delhi has observed that the reassessment order cannot be passed without considering the reply of the assessee and held notice issued under section 148 of the Income Tax Act,1961 was...
![Re-Assessment Order cannot be passed without considering Reply of Assessee: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Re-Assessment-Order-Assessee-Delhi-HC-taxscan.jpeg "Re-Assessment Order cannot be passed without considering Reply of Assessee: Delhi HC [Read Order]")
Withholding of Income Tax Refund by Dept amount to 'Unjust Enrichment': Delhi HC rules Assessee need not file Separate Claim for Refund [Read Order]
In a recent ruling, the Delhi High Court held that the withholding of income tax refund is legally impermissible and there is no further obligation on the assessee to file a separate claim for filing...
![Withholding of Income Tax Refund by Dept amount to Unjust Enrichment: Delhi HC rules Assessee need not file Separate Claim for Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Refund-Unjust-Enrichment-Delhi-HC-Assessee-Refund-taxscan.jpg "Withholding of Income Tax Refund by Dept amount to Unjust Enrichment: Delhi HC rules Assessee need not file Separate Claim for Refund [Read Order]")
![Order u/s 143(1) of Income Tax Act is not Assessment: Delhi HC dismisses EY’s Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Act-Assessment-Delhi-HC-EYs-Plea-taxscan.jpg "Order u/s 143(1) of Income Tax Act is not Assessment: Delhi HC dismisses EY’s Plea [Read Order]")
Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]
The division bench of the High Court of Delhi has held that the refund of tax recovered or collected is a "debt" till actual payment and asks the department to pay interest to Punjab & Sind Bank....
![Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-Tax-r-Debt-Actual-Payment-Delhi-HC-Dept-Interest-Punjab-Sind-Bank-taxscan.jpg "Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]")