Section 50C Income Tax Addition Not Applicable When Registered Sale Agreement Precedes Circle Rate Hike: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that an addition under Section 50C of the Income Tax Act cannot be made when a registered sale...
![Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044232-delhi-highcourt-reassessment-proceedings-taxscan.webp "Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee [Read Order]")
![SCN Issued on Email Address Mentioned in MCA Website: Delhi HC Upholds Penalty Proceedings Initiated u/s 270 A of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041778-show-cause-notice-scn-delhi-high-court-taxscan.webp "SCN Issued on Email Address Mentioned in MCA Website: Delhi HC Upholds Penalty Proceedings Initiated u/s 270 A of Income Tax Act [Read Order]")
![Delhi HC Quashes Reassessment Notice Issued on failure to follow Procedure as prescribed u/S 148A of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041770-delhi-hc-delhi-h-quashes-reassessment-notice-taxscan.webp "Delhi HC Quashes Reassessment Notice Issued on failure to follow Procedure as prescribed u/S 148A of Income Tax Act [Read Order]")
![CAM charges are not lease rentals or license charges: Delhi HC Upholds ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041293-cam-charges-lease-rentals-or-license-charges-taxscan.webp "CAM charges are not lease rentals or license charges: Delhi HC Upholds ITAT Order [Read Order]")
Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response furnished by Assessee Solely for Information on Portal : Delhi HC sets aside order [Read Order]
The Delhi High Court set aside the order passed under section 148 A of the Income Tax Act, 1961, holding that the proceedings become invalid when rejecting the response furnished by the assessee...
![Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response furnished by Assessee Solely for Information on Portal : Delhi HC sets aside order [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041300-income-tax-proceedings-income-tax-act-taxscan.webp "Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response furnished by Assessee Solely for Information on Portal : Delhi HC sets aside order [Read Order]")
Delhi HC Sets aside Reassessment Notice issued against CPI(M) after 31.03.2021 without following Procedure u/s 148A of Income Tax Act
The Delhi High Court set aside the reassessment notice issued after 31.03.2021 without following the procedure under section 148A of the Income Tax Act, 1961. Communist Party of India (Marxist),...
Costs cross-charges are not FTS and FIS: Delhi HC Sets aside order rejecting Application for ‘NIL’ withholding tax [Read Order]
The Delhi High Court has set aside the order rejecting application for ‘Nil’ withholding tax holding that costs cross- charge are not technical services [FTS] within the meaning of Section 9(1)(vii)...
![Costs cross-charges are not FTS and FIS: Delhi HC Sets aside order rejecting Application for ‘NIL’ withholding tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Delhi-High-Court-FTS-FIS-Cross-charges-not-FTS-or-FIS-TAXSCAN.jpg "Costs cross-charges are not FTS and FIS: Delhi HC Sets aside order rejecting Application for ‘NIL’ withholding tax [Read Order]")
Charges Received by Amazon Web Services for Cloud Computing not Taxable as ‘Equipment Royalty’ under India-US DTAA: Delhi HC [Read Order]
The Delhi High Court held that payments received by Amazon Web Services Inc. (AWS) from Indian customers for cloud computing services are not taxable as "equipment royalty" under Article 12(3) of the...
Income Tax Notice Dispatch Date Prevails Over Digital Signature Date: Delhi HC upholds Notice issued on Basis of SC Judgment [Read Order]
In a recent ruling, the Delhi High Court has held that the date of dispatch of an income tax notice is determinative, not the date of its digital signature. The bench upheld the notice issued on the...
![Income Tax Notice Dispatch Date Prevails Over Digital Signature Date: Delhi HC upholds Notice issued on Basis of SC Judgment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notice-delhi-high-court-taxscan.jpg "Income Tax Notice Dispatch Date Prevails Over Digital Signature Date: Delhi HC upholds Notice issued on Basis of SC Judgment [Read Order]")