![Action of Reassessment in relation to Search undertaken on or after 1st April 2021 should meet Tests under First Proviso to Section 149(1) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-Delhi-hc-Income-tax-act-First-proviso-Section-149-TAXSCAN.jpg "Action of Reassessment in relation to Search undertaken on or after 1st April 2021 should meet Tests under First Proviso to Section 149(1) of Income Tax Act: Delhi HC [Read Order]")
Action of Reassessment in relation to Search undertaken on or after 1st April 2021 should meet Tests under First Proviso to Section 149(1) of Income Tax Act: Delhi HC [Read Order]
In a significant ruling, the Delhi High Court observed that the action of reassessment in relation to search undertaken on or after 1st April 2021...
![One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/one-time-voluntary-payment-by-FPS-Disinvestment-of-PhonePe-business-Delhi-HighCourt-Section-197-of-the-Income-Tax-Act-taxscan.jpg "One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]")
![Donations to other Charitable Institutions meets Test of Application of Income for Charitable Purposes: Delhi HC upholds Decision of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Delhi-High-Court-Income-Tax-Income-Tax-Appellate-Tribunal-Charitable-Purposes-taxscan.jpg "Donations to other Charitable Institutions meets Test of Application of Income for Charitable Purposes: Delhi HC upholds Decision of ITAT [Read Order]")
Relief to Samsung India: Delhi HC quashes Initiation of Reassessment Proceedings after Lapse of 4 years [Read Order]
In a major relief to Samsung India, the Delhi High Court quashed the initiation of reassessment proceedings after lapse of 4 years. The present appeal has been preferred by the Revenue against the...
Interest Received by Indian PE over Deposit in Head Office/Overseas Branch is Not Taxable in India: Delhi HC dismisses Income Tax Dept’s Appeal [Read Order]
The Delhi High Court in a recent case, held that interest received by an Indian permanent establishment ( PE ) over deposit in the head office/overseas branch is not taxable in India and dismissed...
Question of Ascertaining Existence of PE Academic when Arm Length Remuneration issue settled by TPO: Delhi HC quashes Re-Assessment Proceedings [Read Order]
The Delhi High Court quashed re-assessment proceedings and held that the question of ascertaining existence of PE academic when arm length remuneration issue settled by the Transfer Pricing Officer...
AO has to Pass an Assessment Order u/s 92CA(4) of Income Tax Act After TPO's Order: Delhi HC [Read Order]
In a recent case, the Delhi High Court has held that once the Transfer Pricing Officer ( TPO ) had proceeded to pass the order, the AO was obliged to pass an assessment order by the procedure...
![AO has to Pass an Assessment Order u/s 92CA(4) of Income Tax Act After TPOs Order: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-Transfer-Pricing-Officer-Assessment-Order-Income-Tax-Act-taxscan.jpg "AO has to Pass an Assessment Order u/s 92CA(4) of Income Tax Act After TPOs Order: Delhi HC [Read Order]")
'Co-ordinated Investigation' to Avoid Tax Evasion is Good Ground For Transfer Case from ITO to DCIT: Delhi HC upholds Order u/s 127 of Income Tax Act [Read Order]
The Delhi High Court has held that 'Co-Ordinated Investigation' to avoid tax evasion is good ground for transferring the case from the Income Tax Officer ( ITO ) to the Deputy Commissioner of...
![Co-ordinated Investigation to Avoid Tax Evasion is Good Ground For Transfer Case from ITO to DCIT: Delhi HC upholds Order u/s 127 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Co-ordinated-Investigation-Avoid-Tax-Evasion-Good-Ground-For-Transfer-Case-from-ITO-DCIT-Delhi-HC-us-127-of-Income-Tax-Act-TAXSCAN.jpg "Co-ordinated Investigation to Avoid Tax Evasion is Good Ground For Transfer Case from ITO to DCIT: Delhi HC upholds Order u/s 127 of Income Tax Act [Read Order]")
Assessee Eligible to Apply for Settlement under DTVSV Act when Disputed Tax Arrears still Exist: Delhi HC [Read Order]
The Delhi High Court held that the assessee is eligible to apply for settlement under the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) when the disputed tax arrears still exist. The petition,...
