![Subscription fee collected for e-magazine Content does not fall under Fee for Technical Service: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-Court-e-magazine-Content-Subscription-fee-TAXSCAN-1.jpg "Subscription fee collected for e-magazine Content does not fall under Fee for Technical Service: Delhi HC [Read Order]")
Subscription fee collected for e-magazine Content does not fall under 'Fee for Technical Service': Delhi HC [Read Order]
The Delhi High Court in its recent judgement held that the subscription fee collected for e-magazine Content does not fall under 'Fee for Technical...
![JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/JCIT-No-Power-Issue-Sanction-Reassessment-us-1511-Income-Tax-Act-Delhi-HC-taxscan.jpg "JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]")
![Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/DTAA.jpg "Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]")
![Relief to MakeMyTrip: Delhi HC quashes Reassessment Notice for AY 2015–16 as time-barred, citing TOLA inapplicability [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-to-MakeMyTrip-MakeMyTrip-Delhi-HC-Delhi-HC-quashes-taxscan.jpg "Relief to MakeMyTrip: Delhi HC quashes Reassessment Notice for AY 2015–16 as time-barred, citing TOLA inapplicability [Read Order]")
![Delhi HC Quashes Rs. 26.52 Cr Income Tax Addition on Power Pricing, Upholds SEB Rates for S. 80IA Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-HC-Delhi-HC-Quashes-Income-Tax-Addition-Income-Tax-Income-Tax-Addition-on-Power-Pricing-Upholds-SEB-Rates-SEB-Rates-taxscan.jpg "Delhi HC Quashes Rs. 26.52 Cr Income Tax Addition on Power Pricing, Upholds SEB Rates for S. 80IA Deduction [Read Order]")
Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]
The Delhi High Court has made it clear that allowance in respect of bad debts as an expense under Section 36 of the Income Tax Act, 1961, is permissible only if the assesseee represents money lent in...
![Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-high-court-Deduction-of-Bad-Debts-Section-36-Income-Tax-Act-TAXSCAN.jpg "Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]")
Delhi HC Upholds ITAT Order Upholding Income Tax Addition Treating Increase in Share Capital as Sham Transaction [Read Order]
The High Court of Delhi upheld the Income Tax Appellate Tribunal (ITAT) order upholding income tax addition and treating increase in share capital as sham transaction. It was found that the...
![Delhi HC Upholds ITAT Order Upholding Income Tax Addition Treating Increase in Share Capital as Sham Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Share-Capital.jpg "Delhi HC Upholds ITAT Order Upholding Income Tax Addition Treating Increase in Share Capital as Sham Transaction [Read Order]")
Delay in Issuing Requisition u/s 132A: Delhi HC Upholds Validity and Links Seized Cash to Undisclosed Income [Read Order]
In the recent ruling,the High Court of Delhi,upheld the validity of the requisition under Section 132A of Income Tax Act,1961 and linked the seized ₹98,00,000 to undisclosed income, finding the...
![Delay in Issuing Requisition u/s 132A: Delhi HC Upholds Validity and Links Seized Cash to Undisclosed Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Delay-in-Issuing-Requisition-Issuing-Requisition-Section-132A-Delhi-HC-Delhi-HC-Upholds-Validity-and-Links-Seized-Cash-Seized-Cash-to-Undisclosed-Income-Undisclosed-Income-taxscan.jpg "Delay in Issuing Requisition u/s 132A: Delhi HC Upholds Validity and Links Seized Cash to Undisclosed Income [Read Order]")
Revenue cannot extend Reassessment Notice Period Due to Earlier Litigation Delays: Delhi HC [Read Order]
The Delhi High Court has ruled that the Income Tax Department cannot issue a fresh reassessment notice beyond the prescribed limitation period if the initial notice under Section 148 of the Income...
Local Sale of Duty-Exempt Imports Violates Export Obligations under Advance Authorization: Delhi HC [Read Order]
In a notable ruling, the Delhi High Court affirmed that the localized sale of goods imported under Advance Authorization, with duty exemptions, shall result in a breach of the concerned seller’s...
Seller cannot dissect Settlement Commission Order to avail Preferred Provisions Only: Delhi HC upholds ₹1.15 Crore Penalty [Read Order]
The Delhi High Court recently upheld the imposition of ₹1.15 Crore Penalty against a trader, averring that Order passed by the Settlement Commission in regards to adjudication of a specific...
Delhi HC nullifies ₹31 Lakh Income Tax Addition on Interest from FD Funds reserved for Coal-Mine Purchase [Read Order]
The Delhi High Court recently cancelled an income tax addition of ₹31 Lakh based on the accrual of interest from surplus funds parked in fixed deposits, earmarked for the acquisition of a coal mine. ...
![Delhi HC nullifies ₹31 Lakh Income Tax Addition on Interest from FD Funds reserved for Coal-Mine Purchase [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-High-Court-Income-Tax-Coal-Mine-Taxscan.jpg "Delhi HC nullifies ₹31 Lakh Income Tax Addition on Interest from FD Funds reserved for Coal-Mine Purchase [Read Order]")