![Step-Siblings Included in Relative Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Step-Siblings-Siblings-Gift-Received-Not-Taxable-Section-562-of-Income-Tax-Income-Tax-ITAT-Relative-Definition-taxscan.jpg "Step-Siblings Included in Relative Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]")
Step-Siblings Included in 'Relative' Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a step-sister included in the “relative” definition and gift received from...
![Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-Delhi-High-Court-Quashes-Order-TDS-Salesforce-taxscan.jpg "Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]")
![AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Patna-High-Court-Income-Tax-Demand-Income-Tax-TDS-TDS-Application-Section-197-Income-Tax-Act-taxscan.jpg "AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]")
![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]")
Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]
The Delhi High Court directed fresh adjudication because the deduction of Tax Deducted at Source (TDS) at a rate of 0.01% satisfying the mandate of Rule 28AA of the Income Tax Rules, 1961 denied due...
![Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deduction-of-TDS-satisfying-Mandate-Non-Application-DCIT-Delhi-High-Court-Adjudication-taxscan.jpg "Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]")
CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]
The Directorate of Income-tax (Systems) under Central Board of Direct Taxes (CBDT) Notification No.02/2023 issued on 27th September 2023 has released the procedures, format and standards for filling...
![CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBDT-releases-Procedures-Format-Standards-filling-application-grant-Income-Tax-Deduction-Certificate-App-TRACES-taxscan.jpg "CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]")
Income Tax Officer cannot By-Pass SC Decision in ‘Engineering Analysis’ by Review Petition filed by Dept: Delhi HC [Read Order]
In a recent decision, the Delhi High Court observed that the Income Tax Officer cannot By-Pass the decision of the Supreme Court in ‘Engineering Analysis’ by a Review Petition filed by the Revenue...
![Income Tax Officer cannot By-Pass SC Decision in ‘Engineering Analysis’ by Review Petition filed by Dept: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Officer-Income-Tax-SC-Engineering-Analysis-Review-Petition-Department-Delhi-High-Court-Taxscan.jpg "Income Tax Officer cannot By-Pass SC Decision in ‘Engineering Analysis’ by Review Petition filed by Dept: Delhi HC [Read Order]")
TDS at lower or nil rates extended to Business Trust u/s 194LBA of Income Tax Act: Posits Budget 2023 [Read Finance Bill]
Budget 2023 proposed to allow a taxpayer to obtain a certificate of Tax Deduction Source (TDS) to lower or ‘nil rate’ on sums on which tax is required to be deducted under section 194LBA of the...
Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]
The Income Tax Department was ordered to Issue tax certificate by the Delhi High Court (HC) bench of Justices Rajiv Shakdher and Tara Vitasta Ganju after ruling that the Indo-UAE treaty does not...
![Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Indo-UAE-Treaty-FTS-Delhi-HC-Income-Tax-Department-Tax-Certificate-TAXSCAN.jpg "Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]")
Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering Rectification Application [Read Order]
In a major relief to M/s Jones LNG Lasalle Property Consultants (India) Private Limited, the Delhi High Court has directed the income tax department to process a refund of Rs. 355 Crore after...
![Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/JLL-Delhi-High-Court-income-tax-department-Refund-Rectification-Application-Taxscan.jpeg "Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering Rectification Application [Read Order]")
Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently ruled that technical services would not include services provided by the machines for the purpose of Tax Deducted at Source ( TDS ). ...
![Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]")