![CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CIT-Assessing-Officer-Assessment-Proceedings-Delhi-High-Court-Extending-Timeframe-taxscan.jpg "CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]")
CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that the Commissioner of Income Tax (CIT) has no role in extending timeframe as Assessing Officer...
![No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Action-taken-against-Officers-Condone-Delay-Delhi-High-Court-Income-Tax-Department-Income-Tax-Department-late-for-filing-Appeal-late-for-filing-Appeal-taxscan.jpg "No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]")
![Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Sony-India-AMP-Expenses-Reimbursement-of-AMP-Expenses-advertising-promotion-expenses-Associated-Enterprises-taxscan.jpg "Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]")
![Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Business-Loss-profit-assessment-concerning-Subsequent-Year-Delhi-High-Court-Assessing-Officer-taxscan.jpg "Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]")
Expansion of Telecommunication Service with Internet Service does Not change Infrastructure: Delhi HC upholds Deletion of Disallowance of Deduction u/s 80IA of Income Tax Act [Read Order]
The Delhi High Court has held that the expansion of Telecommunication service with internet service does not change infrastructure and upheld the deletion of disallowance of deduction under section...
![Expansion of Telecommunication Service with Internet Service does Not change Infrastructure: Delhi HC upholds Deletion of Disallowance of Deduction u/s 80IA of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Expansion-of-Telecommunication-Service-Telecommunication-Service-Internet-Service-taxscan.jpg "Expansion of Telecommunication Service with Internet Service does Not change Infrastructure: Delhi HC upholds Deletion of Disallowance of Deduction u/s 80IA of Income Tax Act [Read Order]")
Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]
In a major relief to Godaddy.Com LLC, the Delhi High Court observed that the fees received for registration of domain names of third parties are not royalty. The final assessment order, the AO...
![Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Godaddy-Delhi-High-Court-registration-of-domain-names-third-parties-royalty-domain-taxscan.jpg "Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]")
Delhi HC directs Income Tax Department to release Refund amount adjusted against outstanding demand for AY 2011-12 [Read Order]
In a recent case, the Delhi High Court directed the Income Tax Department to release a refund amounting to Rs. 87,89,440/- for the Assessment Year (AY) 2018-19, which had been adjusted against...
![Delhi HC directs Income Tax Department to release Refund amount adjusted against outstanding demand for AY 2011-12 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-court-Income-Tax-Department-Refund-AY-TAXSCAN.jpg "Delhi HC directs Income Tax Department to release Refund amount adjusted against outstanding demand for AY 2011-12 [Read Order]")
AO cannot Trigger Reassessment When Pending Appeal on Income Tax Addition Sustain: Delhi HC [Read Order]
The Delhi High Court has held that the Assessing Officer cannot trigger reassessment when a pending appeal on income tax addition is sustained. The appellant/revenue challenged the common order...
![AO cannot Trigger Reassessment When Pending Appeal on Income Tax Addition Sustain: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Trigger-Reassessment-Reassessment-AO-Assessing-Officer-Pending-Appeal-Income-Tax-Addition-Income-Tax-Delhi-High-Court-TAXSCAN.jpg "AO cannot Trigger Reassessment When Pending Appeal on Income Tax Addition Sustain: Delhi HC [Read Order]")
![Delhi HC upholds Deletion of Income Tax Addition made on investment in Wrist Watches [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Addition-investment-in-Wrist-Watches-Delhi-high-court-Income-Tax-on-Wrist-Watches-investment-Wrist-Watches-taxscan.jpg "Delhi HC upholds Deletion of Income Tax Addition made on investment in Wrist Watches [Read Order]")
No addition shall be made on Supervisory and Risk Management Expenses incurred in Insurance Brokerage Business for Prospective Clients: Delhi HC upholds ITAT Order [Read Order]
In a recent case, the Delhi High Court, while upholding the order of the Income Tax Appellate Tribunal, held that no addition should be made on the supervisory and risk management expenses incurred...
![No addition shall be made on Supervisory and Risk Management Expenses incurred in Insurance Brokerage Business for Prospective Clients: Delhi HC upholds ITAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-addition-shall-be-made-Supervisory-and-Risk-Management-Expenses-Risk-Management-Expenses-Insurance-Brokerage-Business-Delhi-High-Court-ITAT-Income-Tax-TAXSCAN-4.jpg "No addition shall be made on Supervisory and Risk Management Expenses incurred in Insurance Brokerage Business for Prospective Clients: Delhi HC upholds ITAT Order [Read Order]")
Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]
The Delhi High Court set aside reassessment under section 147 of the Income Tax Act, 1961 triggered based on the change in opinion about the nature of the transaction. Shourya Estates Pvt Ltd, the...
![Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-Reassessment-Order-Income-Tax-Act-Triggered-TAXSCAN.jpg "Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]")