![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]")
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...
![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]](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]](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]")
![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]")
JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court ruled that the Joint Commissioner of Income Tax is not authorized to authorize the start of a reassessment action against an assessee under the proviso to Section 151(1) of the...
![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]
In a recent decision, the Delhi High Court held that marketing and reservation fees paid by Indian hotels to a US-based hotel chain are not taxable as royalty or fees for included services (FIS)...
![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]
The Delhi High Court, granting relief to MakeMyTrip, quashed a reassessment notice issued for Assessment Year(AY) 2015–16, holding it time-barred as the Taxation and Other Laws (Relaxation and...
![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]
The Delhi High Court quashed the addition of Rs.26.52 crore on DCM Shriram Ltd. stating that SEB rates were appropriate to determine the market value of power transactions for claiming deduction...
![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]")