![Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/DTAA-Delhi-High-Court-ITAT-order-TAXSCAN.jpg "Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]")
Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]
In a recent case, the Delhi High Court, while upholding the order of the Income Tax Appellate Tribunal ( ITAT ), held that payment received from the...
![CIT (A) cannot Extend Time for Submission of Audit Report u/s 142 (2C ) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CIT-A-Extend-Time-for-Submission-of-Audit-Report-Income-Tax-Act-Delhi-HC-TAXSCAN.jpg "CIT (A) cannot Extend Time for Submission of Audit Report u/s 142 (2C ) of Income Tax Act: Delhi HC [Read Order]")
![PCIT has no Jurisdiction When AO Enquired Issuance of High Premium Shares: Delhi HC Uphold order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/PCIT-Jurisdiction-AO-High-Premium-Shares-Delhi-HC-ITAT-Delhi-HC-Uphold-order-of-ITAT-taxscan.jpg "PCIT has no Jurisdiction When AO Enquired Issuance of High Premium Shares: Delhi HC Uphold order of ITAT [Read Order]")
Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]
The Delhi High Court directed the Income Tax Department to remit Rs 44.6 lakhs of refund already crystallized on deposit of 20% of demand. The petitioner in the present matter is Syed Habeebur...
![Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/delhi-high-court-refund-Income-Tax-Crystallized-taxscan.jpg "Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]")
Revision Order on LTCG Exemption Passed Against Buyer of Non-Existing Seller: Delhi HC Quashes Revision Order [Read Order]
The Delhi High Court quashed the revision order and held that a revisionary order under Section 263 of the Income Tax Act, 1961 could not be passed against a non-existing seller entity. The Long Term...
Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]
The Delhi High Court observed that the Income Tax Act, 1961 does not cast a burden on deductee with regard to deposit of money, retained as tax by payer. Ruchir Bhatia, senior standing counsel,...
![Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-Deposit-of-Money-Delhi-High-Court-TAXSCAN.jpg "Income Tax Act does not cast burden on deductee with regard to Deposit of Money, retained as Tax by Payer: Delhi HC [Read Order]")
Delhi HC quashes Revision of Assessment on failure to enquire about Unexplained Cash Deposit found credited in Bank Account [Read Order]
The Delhi High Court quashed the revision of assessment on failure to enquire about unexplained cash deposit found credited in bank account. The moot question which arises for consideration is...
Explanation 7 of Section 9(1)(i) of Income Tax Act has retrospective effect: Delhi HC upholds Deletion of Addition towards LTCG [Read Order]
The Delhi High Court has held that Explanation 7 of Section 9(1)(i) of the Income Tax Act, 1961has retrospective effect and upheld the deletion of addition towards Long Term...
![Explanation 7 of Section 9(1)(i) of Income Tax Act has retrospective effect: Delhi HC upholds Deletion of Addition towards LTCG [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-LTCG-HC-retrospective-effect-taxscan.jpg "Explanation 7 of Section 9(1)(i) of Income Tax Act has retrospective effect: Delhi HC upholds Deletion of Addition towards LTCG [Read Order]")
Amount received from Indian Hotels for Services under terms of agreements is Business Income: Delhi HC dismisses Income Tax Appeal pending SC decision [Read Order]
The Delhi High Court dismissed income tax appeal pending the Supreme Court (SC) decision in the ruling of the Delhi High Court that the amount received from Indian hotels for services under terms of...
Failure to clarify ground on which penalty levied: Delhi HC dismisses Departmental appeal without question of law [Read Order]
In a recent case, the Delhi High Court quashed an appeal filed for the levy of a penalty under Section 271(1)(c) of the Income Tax Act, 1961, due to a failure to clarify the ground on which the...
