Tax Judgment of HC Annual Case Digest 2023 Part 7
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in...
![Payment of Management Fees to ATS can be added to Income of Assessee: Delhi HC upholds Deletion of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Payment-Management-Fees-ATS-Income-of-Assessee-Delhi-HC-Deletion-of-Disallowance-TAXSCAN.jpg "Payment of Management Fees to ATS can be added to Income of Assessee: Delhi HC upholds Deletion of Disallowance [Read Order]")
Mere fact that employees efficiency improves with learnings acquired through seminars cannot be treat such expenses as Capital Expenditures: Delhi HC [Read Order]
The Delhi High Court has held that the mere fact that an employee's efficiency improves with learnings acquired through seminars cannot be treated as such expenses as capital expenditures. The...
Delhi HC Directs AO to Accept Returned Income For 12 Years Even After Limitation Period to Pass Fresh Order Expired [Read Order]
The Delhi High Court has directed the Assessing Officer (AO) to accept the returned income for 12 years even after the limitation period to pass a fresh assessment order has expired. It was observed...
Addition of Rs 47.07 Crores on Share Revenue MGF Development as a part of Project: Delhi HC Upholds Deletion of Addition [Read Order]
The Delhi High Court upheld the deletion of the addition of Rs 47.07 Crores on Share Revenue MGF Development as a part of the Project. The Tribunal deleted the addition as the contention of the...
![Revised Form 10 can be File During Reassessment Proceedings: Delhi HC rules in favour of Canara Bank Relief Welfare Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Reassessment-Proceedings-Delhi-High-Court-Canara-Bank-Relief-Welfare-Society-Form-10-filing-during-reassessment-Revised-Form-10-filing-taxscan.jpg "Revised Form 10 can be File During Reassessment Proceedings: Delhi HC rules in favour of Canara Bank Relief Welfare Society [Read Order]")
Liquidated Damage arises on Delayed Supply of Service to BSNL and MTNL adjusted With Purchase Amount: Delhi HC upholds Deduction of Liquidated Damage Based on Evidence [Read Order]
In a recent judgement, the Delhi High Court upheld the deduction of liquidated damage based on evidence. The liquidated damage arises from the delayed supply of service to BSNL and MTNL adjusted with...
Penalty u/s 271(1)(c) of the Income Tax Act is impossible Only When Furnishing of Inaccurate Particulars was Proven: Delhi HC [Read Order]
The Delhi High Court penalty under section 271(1)(c) of the Income Tax Act, 1961 is impossible only when the furnishing of inaccurate particulars was proven. It was viewed that a case is made out...
![Penalty u/s 271(1)(c) of the Income Tax Act is impossible Only When Furnishing of Inaccurate Particulars was Proven: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Penalty-Income-Tax-Act-impossible-Furnishing-Inaccurate-Particulars-Delhi-HC-TAXSCAN.jpg "Penalty u/s 271(1)(c) of the Income Tax Act is impossible Only When Furnishing of Inaccurate Particulars was Proven: Delhi HC [Read Order]")