![Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notice-Demanding-Management-Fee-Oversea-Company-Delhi-HC-notice-Violative-taxscan.jpg "Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]")
Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]
The Delhi High Court in a recent case has set aside the Income Tax notice issued demanding management fee paid to oversea company being violative of...
![Not All Expenses with Enduring Benefit Qualify as Capital Expenditure: Delhi HC in Genpact Services LLC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Enduring-Benefit-Qualify-Expenses-with-Enduring-Benefit-Qualify-Capital-Expenditure-taxscan.jpg "Not All Expenses with Enduring Benefit Qualify as Capital Expenditure: Delhi HC in Genpact Services LLC [Read Order]")
![Penalty u/s 271(1)(c) of Income Tax Invalid Without Clear Specification of Grounds in Notice: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Penalty.jpg "Penalty u/s 271(1)(c) of Income Tax Invalid Without Clear Specification of Grounds in Notice: Delhi HC [Read Order]")
![30 Day Delay in Filing Form 10B Due to Accountants Family Medical Issue: Delhi HC Directs CIT(E) to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-Filing-Form-10B-Accountants-Family-Medical-Issue-Delhi-HC-Directs-CITE-Condone-Delay.jpg "30 Day Delay in Filing Form 10B Due to Accountants Family Medical Issue: Delhi HC Directs CIT(E) to Condone Delay [Read Order]")
![Proceedings u/s 153C of Income Tax Act cannot be Initiated in Absence of Incriminating Material: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Proceedings-Income-Tax-Act-Initiated-Absence-of-Incriminating-Material-Delhi-HC-taxscan.jpg "Proceedings u/s 153C of Income Tax Act cannot be Initiated in Absence of Incriminating Material: Delhi HC [Read Order]")
Fly Ash Sales Funds Restricted by Environmental Law: Delhi HC Rules Proceeds not Taxable as Profit [Read Order]
In a recent ruling, the Delhi High Court ruled that proceeds from the sale of fly ash by NTPC Vidyut Vyapar Nigam Ltd. (NVVNL), a wholly owned subsidiary of NTPC, were not taxable as income under the...
![Fly Ash Sales Funds Restricted by Environmental Law: Delhi HC Rules Proceeds not Taxable as Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-HC-Delhi-High-Court-ITAT-ITAT-Proceedings-Reassessment-urisdictional-Challenge-taxscan.jpg "Fly Ash Sales Funds Restricted by Environmental Law: Delhi HC Rules Proceeds not Taxable as Profit [Read Order]")
![Delhi HC Sets Aside Reassessment Notice u/s 148A as Time-Barred Under TOLA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Notice-Time-Barred-Under-TOLA-Taxation-and-Other-Laws-Act-taxscan.jpg "Delhi HC Sets Aside Reassessment Notice u/s 148A as Time-Barred Under TOLA [Read Order]")
No Tangible Evidence of GE Renewables' Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]
In a recent judgment, the Delhi High Court quashed the reopening of income tax assessments initiated against GE Renewables Grid LLC (formerly known as Alstom Grid Inc/LLC), holding that the Assessing...
![No Tangible Evidence of GE Renewables Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Reassessment-GE-Renewables-Permanent-Establishment-in-India-taxscan.jpg "No Tangible Evidence of GE Renewables Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]")
AO has No Jurisdiction to Ignore CIT(A)’s Order even by Relying on Subsequent Supreme Court Decision: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court has ruled that the Assessing Officer ( AO ) has no jurisdiction to ignore the order of the Commissioner of Income Tax (Appeals) [CIT(A)] even by relying on...
![AO has No Jurisdiction to Ignore CIT(A)’s Order even by Relying on Subsequent Supreme Court Decision: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-Supreme-Court-Assessing-Officer-cannot-override-CITA-TAXSCAN.webp "AO has No Jurisdiction to Ignore CIT(A)’s Order even by Relying on Subsequent Supreme Court Decision: Delhi HC [Read Order]")
Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the limitation period for completing assessments under Section 153C of the Income Tax Act begins from the date when documents are transferred from...
![Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Limitation-Period-Document-Transfer-from-AO-Delhi-HC-taxscan.jpg "Limitation Period Begins from Date of Document Transfer from AO of Searched Person to AO of Other Person u/s 153C: Delhi HC [Read Order]")
Relief for Punjab and Sind Bank: Delhi HC Rules Income from Bank-Held Securities as Business Profits, Not Investment Returns [Read Order]
In a recent decision, the Delhi High Court ruled that income from securities held by banks such securities are to be treated as stock-in-trade. So, the income derived from them should be assessed...
![Relief for Punjab and Sind Bank: Delhi HC Rules Income from Bank-Held Securities as Business Profits, Not Investment Returns [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-Court-Punjab-and-Sind-Bank-Not-Investment-Returns-taxscan.jpg "Relief for Punjab and Sind Bank: Delhi HC Rules Income from Bank-Held Securities as Business Profits, Not Investment Returns [Read Order]")