![Income Tax Exemption u/s 10(23C)(iiiac) allowable When 50% of Total Receipts of Grant Received by Institute of Liver and Biliary Sciences from Govt: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Exemption-u-Total-Receipts-Grant-Received-Institute-Liver-Biliary-Sciences-Govt-Delhi-HC-TTAXSCAN.jpg "Income Tax Exemption u/s 10(23C)(iiiac) allowable When 50% of Total Receipts of Grant Received by Institute of Liver and Biliary Sciences from Govt: Delhi HC [Read Order]")
Income Tax Exemption u/s 10(23C)(iiiac) allowable When 50% of Total Receipts of Grant Received by Institute of Liver and Biliary Sciences from Govt: Delhi HC [Read Order]
The Delhi High Court has held that the Income Tax exemption under section 10(23C)(iiiac) of the Income Tax Act, 1961 is allowable only when 50% of...
![Delay in Issuance Notice u/s 148A(b) Due to Technical Glitches on ITBA: Delhi HC quashes Reassessment Proceeding [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-Issuance-Notice-Technical-Glitches-ITBA-Delhi-HC-Reassessment-Proceeding-TAXSCAN.jpg "Delay in Issuance Notice u/s 148A(b) Due to Technical Glitches on ITBA: Delhi HC quashes Reassessment Proceeding [Read Order]")
![Exemption claim u/s 2(15) of Income Tax Act not allowable on Services provided by GS1 India as it was for Benefit of Trade and Business: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Exemption-claim-Income-Tax-Act-not-allowable-on-Services-provided-by-GS1-India-Business-Delhi-HC-TAXSCAN-.jpg "Exemption claim u/s 2(15) of Income Tax Act not allowable on Services provided by GS1 India as it was for Benefit of Trade and Business: Delhi HC [Read Order]")
![TNMM is Suitable Method for Determining ALP for International Transactions Concerning Indenting-Transactions: Delhi HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/TNMM-TNMM-is-Suitable-Method-for-Determining-ALP-for-International-Transactions-ALP-International-Transactions-Indenting-Transactions-Delhi-High-Court-Taxscan.jpg "TNMM is Suitable Method for Determining ALP for International Transactions Concerning Indenting-Transactions: Delhi HC dismisses Appeal [Read Order]")
![Delhi HC Quashes Re-Assessment Order Mailed Without Mentioning Issuing Officers Name and Designation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-HC-Delhi-HC-Quashes-Re-Assessment-Order-Re-Assessment-Order-Mentioning-Issuing-Officers-Delhi-HC-Quashes-Re-Assessment-Order-Mailed-Without-Mentioning-Issuing-Officers-Name-taxscan.jpg "Delhi HC Quashes Re-Assessment Order Mailed Without Mentioning Issuing Officers Name and Designation [Read Order]")
Rejection of Exemption u/s 54 of Income Tax Act on Immovable Property Owned by Assessee's Son without Giving Opportunity to Hearing: Delhi HC sets aside Order [Read Order]
In a significant case, the Delhi High Court set aside the order rejecting exemption under section 54 of the Income Tax Act, 1961 on immovable property owned by the assessee's son without allowing a...
![Rejection of Exemption u/s 54 of Income Tax Act on Immovable Property Owned by Assessees Son without Giving Opportunity to Hearing: Delhi HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-of-Exemption-Income-Tax-Act-Immovable-Property-Owned-by-Assessees-Son-without-Giving-Opportunity-to-Hearing-Delhi-HC-Order-TAXSCAN.jpg "Rejection of Exemption u/s 54 of Income Tax Act on Immovable Property Owned by Assessees Son without Giving Opportunity to Hearing: Delhi HC sets aside Order [Read Order]")
Relief to CCTEB India: Delhi HC Releases Provisionally Attached Rs 42 Crores Available as Fixed Deposit [Read Order]
In a major relief to CCTEB India Private Limited, the Delhi High Court released provisionally attached Rs 42 crores available as Fixed Deposit. The Counsel for the petitioner submitted that...
![Relief to CCTEB India: Delhi HC Releases Provisionally Attached Rs 42 Crores Available as Fixed Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CCTEB-CCTEB-India-Relief-to-CCTEB-India-Delhi-HC-Delhi-HC-Releases-Provisionally-Attached-Rs-42-Crores-taxscan.jpg "Relief to CCTEB India: Delhi HC Releases Provisionally Attached Rs 42 Crores Available as Fixed Deposit [Read Order]")
Relief to DLF: Delhi HC quashes Penal Action for Failure to Deduct TDS on EDC Paid to Haryana Urban Development Authority [Read Order]
In a major relief to DLF Homes Panchkula Private Limited, the Delhi High Court quashed penal action for failure to deduct TDS on External Development Charges (EDC) paid to Haryana Urban Development...
![Relief to DLF: Delhi HC quashes Penal Action for Failure to Deduct TDS on EDC Paid to Haryana Urban Development Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-DLF-DLF-Delhi-High-Court-Quashes-Penal-Action-for-Failure-to-Deduct-TDS-Delhi-High-Court-TDS-EDC-EDC-Paid-to-Haryana-Urban-Development-Authority-Taxscan.jpg "Relief to DLF: Delhi HC quashes Penal Action for Failure to Deduct TDS on EDC Paid to Haryana Urban Development Authority [Read Order]")
Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]
The Delhi High Court set aside the reassessment order passed without considering rectification made on Tax Deducted at Source (TDS) return. Siemens Industry Software, the petitioner’s grievance is...
![Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reassessment-Order-Rectification-TDS-Return-TDS-Delhi-HC-Sets-aside-Order-Delhi-High-Court-taxscan.jpg "Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]")
Tax Credit u/a 23 of Indo-Thai DTAA can be Claimed only when Income Tax had been Paid by a Subsidiary in Thailand: Delhi HC [Read Order]
The Delhi High Court has held that tax credit under Article 23 of the Indo-Thai Double Taxation Avoidance Agreement (DTAA) can be claimed only when income tax had been paid by a subsidiary in...
![Tax Credit u/a 23 of Indo-Thai DTAA can be Claimed only when Income Tax had been Paid by a Subsidiary in Thailand: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tax-Credit-Indo-Thai-DTAA-DTAA-Tax-Indo-Thai-DTAA-can-be-Claimed-only-when-Income-Tax-had-been-Paid-by-a-Subsidiary-Subsidiary-in-Thailand-Taxscan.jpg "Tax Credit u/a 23 of Indo-Thai DTAA can be Claimed only when Income Tax had been Paid by a Subsidiary in Thailand: Delhi HC [Read Order]")
Reopening of Assessment. u/s 147 of Income Tax Act not Valid in Absence of an Allegation Failure to Disclose Material Fact: Delhi HC [Read Order]
The Delhi High Court has held that reopening of assessment under section 147 of the Income Tax Act, 1961 is not valid in the absence of an allegation of failure to disclose a material fact. The...
![Reopening of Assessment. u/s 147 of Income Tax Act not Valid in Absence of an Allegation Failure to Disclose Material Fact: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reopening-Reopening-of-Assessment-Income-Tax-Act-Valid-Absence-Allegation-Allegation-Failure-taxscan.jpg "Reopening of Assessment. u/s 147 of Income Tax Act not Valid in Absence of an Allegation Failure to Disclose Material Fact: Delhi HC [Read Order]")
Order passed u/s 148A(d) of Income Tax Act without Considering Response of Assessee: Delhi HC sets aside Order [Read Order]
In a recent case, the Delhi High Court set aside the order since the order passed under section 148A(d) of the Income Tax Act,1961 without considering the response of the assessee is not valid. Mr...
![Order passed u/s 148A(d) of Income Tax Act without Considering Response of Assessee: Delhi HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Order-Income-Tax-Act-Income-Tax-Response-of-Assessee-Assessee-Delhi-High-Court-Sets-Aside-Order-Delhi-High-Court-Taxscan.jpg "Order passed u/s 148A(d) of Income Tax Act without Considering Response of Assessee: Delhi HC sets aside Order [Read Order]")