![Re-Assessment cannot be based on Mere Change of Opinion: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Re-Assessment-Telangana-High-Court-Change-taxscan.jpg "Re-Assessment cannot be based on Mere Change of Opinion: Telangana HC [Read Order]")
Re-Assessment cannot be based on Mere 'Change of Opinion': Telangana HC [Read Order]
The Telangana High Court (HC), bench of Chief Justice Ujjal Bhuyan and Justice Baskar Reddy in its recent ruling held that the reopening of...
![Loss on Forex fluctuations on Forward Contracts are Deductible u/s 37(1) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Loss-on-Forex-fluctuations-Forward-Contracts-Forex-fluctuations-on-Forward-Contracts-Forward-Contracts-Income-Tax-Act-Delhi-Highcourt-taxscan.jpg "Loss on Forex fluctuations on Forward Contracts are Deductible u/s 37(1) of Income Tax Act: Delhi HC [Read Order]")
![Counsel cannot be Blamed for Inordinate Delay of 1546 Days: Telangana HC refuses to Condone Delay in filing Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Counsel-Inordinate-Delay-Telangana-HC-Income-Tax-Appeal-TAXSCAN.jpg "Counsel cannot be Blamed for Inordinate Delay of 1546 Days: Telangana HC refuses to Condone Delay in filing Income Tax Appeal [Read Order]")
![Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Appeal-Rectification-Applications-Condoned-Reasonable-Cause-Gujarat-HC-taxscan.jpeg "Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]")
![High Court’s Appellate Jurisdiction is limited to the fact that Tribunal is the Final Fact-Finding Authority: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/High-Courts-Appellate-Jurisdiction-Tribunal-Fact-Finding-Authority-Delhi-HC-Taxscan.jpg "High Court’s Appellate Jurisdiction is limited to the fact that Tribunal is the Final Fact-Finding Authority: Delhi HC [Read Order]")
Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]
The High Court of Calcutta held that the delay of 586 days in filing an appeal by the Department without explanation would amount to condoning the utter failure or negligence on the part of the Income...
![Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Calcutta-High-Court-Calcutta-HC-Income-Tax-Appeal-Taxscan.jpg "Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]")
Advance Payment of Sales Tax credited under 'Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]
The Delhi High Court recently ruled that Advance Payment of Sales Tax credited under 'Sales-tax Recoverable A/c’ is not deductible from the taxable income. A bench comprising of Justice Muralidhar...
![Advance Payment of Sales Tax credited under Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Advance Payment of Sales Tax credited under Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]")
Sec 52A of Kerala Court Fee Act applies Prospectively: SC Clarifies Payment of Court Fee on IT Appeals [Read Judgment]
A two-judge bench of the Supreme Court recently ruled that Section 52A of the Kerala Court Fee and suit Valuation Act, 1959 inserted w.e.f October 26, 2002, has no retrospective effect and therefore,...
![Sec 52A of Kerala Court Fee Act applies Prospectively: SC Clarifies Payment of Court Fee on IT Appeals [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Sec 52A of Kerala Court Fee Act applies Prospectively: SC Clarifies Payment of Court Fee on IT Appeals [Read Judgment]")
Subscription Payment received by End user to a non-resident Computer supplier is not royalties: Delhi HC Dismisses Revenue’s Appeal [Read Order]
The Delhi High Court has dismissed the revenue’s appeal and upheld the ruling that the subscription payment received by an end user from a non-resident computer supplier is not royalties. The...
