![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...
![Delhi HC Upholds RPM for Distributor Reselling Unmodified Goods without Value Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Delhi-High-Court-Resale-Price-Method-India-RPM-transfer-pricing-case-TAXSCAN.jpeg "Delhi HC Upholds RPM for Distributor Reselling Unmodified Goods without Value Addition [Read Order]")
![IBF’s Fund Deployment in BARC Not for Profit: Delhi HC Upholds Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Indian-Broadcasting-Foundation.jpg "IBF’s Fund Deployment in BARC Not for Profit: Delhi HC Upholds Tax Exemption [Read Order]")
![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]")
Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]
In a significant case, the Calcutta High Court declined to apply Section 292B of the Income Tax Act, 1961 in the case where the scrutiny notice issued in an amalgamating company's name, despite the...
![Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Calcutta-HC-Calcutta-High-Court-Section-292B-of-the-Income-Tax-Act-Income-Tax-Income-Tax-Act-Issuance-of-Scrutiny-Notice-taxscan.jpg "Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]")
Factual Examination on 'Addition' of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]
In a significant ruling, the Calcutta High Court has held that it cannot interfere in factual examination of the material produced or not produced by an assessee-company to explain the share...
![Factual Examination on Addition of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Calcutta-HC-Calcutta-High-Court-Factual-Examination-Unexplained-Cash-Credit-Income-Tax-Act-Section-260A-of-the-Income-Tax-Act-taxscan.jpg "Factual Examination on Addition of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]")
Delayed Income Tax Penalty Order u/s 271C for failure to Deduct TDS not Sustainable: Delhi HC [Read Order]
The Delhi High Court recently quashed an Income Tax Appeal filed by the Revenue, ruling that delayed order levying penalty on an Assessee under Section 271C of the Income Tax Act, 1961 for default in...
![Delayed Income Tax Penalty Order u/s 271C for failure to Deduct TDS not Sustainable: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-High-Court-Delhi-HC-Income-Tax-Penalty-Delayed-Income-Tax-Penalty-Order-Income-Tax-Tax-Deducted-at-Source-taxscan.jpg "Delayed Income Tax Penalty Order u/s 271C for failure to Deduct TDS not Sustainable: Delhi HC [Read Order]")
Turnover Discrepancy of Rs.86 Crore! Delhi HC quashes Income Tax Addition Ultra Vires Grounds for Reopening Assessment by AO [Read Order]
The Delhi High Court quashed the addition of supplementary grounds beyond the ones raised during the initiation of reassessment proceedings while adjudging a matter regarding massive discrepancy of...
![Turnover Discrepancy of Rs.86 Crore! Delhi HC quashes Income Tax Addition Ultra Vires Grounds for Reopening Assessment by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Turnover-Discrepancy-Delhi-HC-Income-Tax-Ultra-Vires-Reopening-Assessment-AO-taxscan.jpg "Turnover Discrepancy of Rs.86 Crore! Delhi HC quashes Income Tax Addition Ultra Vires Grounds for Reopening Assessment by AO [Read Order]")
Capital Invested to Purchase Shares of 'Infrastructure Facility' before June 1998 cannot be included in Total Income: Telangana HC [Read Order]
The Telangana High Court in a recent case has held that the capital invested to purchase shares of 'infrastructure facility' before June 1998 cannot be included in total income. The Court viewed that...
Challenge against Genuineness of Transaction not raised before ITAT does not survive before HC: Karnataka HC [Read Order]
In a recent ruling, the Karnataka High Court dismissed a revenue appeal upholding the Income Tax Appellate Tribunal ( ITAT ) decision, which did not accept the revenue's argument about the...
![Challenge against Genuineness of Transaction not raised before ITAT does not survive before HC: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Karnataka-Income-tax-Genuine-transaction-Karnataka-High-Court-Genuineness-of-Transaction-ITAT-appeal-taxscan.jpeg "Challenge against Genuineness of Transaction not raised before ITAT does not survive before HC: Karnataka HC [Read Order]")
Delhi HC upholds ITAT decision, invalidates Assessment Order for Exceeding Statutory Timelines [Read Order]
In a recent ruling the Delhi High Court, upheld the Income Tax Appellate Tribunal's ( ITAT ) decision to invalidate an assessment order for exceeding the statutory timelines under the Income Tax Act,...
![Delhi HC upholds ITAT decision, invalidates Assessment Order for Exceeding Statutory Timelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Delhi-High-Court-Income-Tax-Assessment-Order-Statutory-Timelines-Delhi-HC-Upholds-ITAT-1.jpg "Delhi HC upholds ITAT decision, invalidates Assessment Order for Exceeding Statutory Timelines [Read Order]")