![AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065052-ao-refuses-nil-withholding-tax-certificate-nil-withholding-tax-certificate-tax-certificate-taxscan.webp "AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]")
AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]
In a recent ruling, the Delhi High Court set aside an income tax order refusing a Nil withholding tax certificate due to valuation ambiguity in a...
![Bombay HC directs Disciplinary Action against AO as no Order passed on Rectification Application under Income Tax Act for Six Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/State-Tax-Officer-jurisdiction-Issue-Communication-GST-Act-Bombay-HC-Writ-Petition-STO-Communication-TAXSCAN.jpeg "Bombay HC directs Disciplinary Action against AO as no Order passed on Rectification Application under Income Tax Act for Six Years [Read Order]")
![Mere fact that Order is not Acceptable to dept is not a Ground for not Following It: Bombay HC quashes Order under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Bombay-High-Court-Income-Tax-Bombay-HC-Quashes-Order-Quashing-Order-TAXSCAN.jpg "Mere fact that Order is not Acceptable to dept is not a Ground for not Following It: Bombay HC quashes Order under Income Tax Act [Read Order]")
![Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-TNS-India-Telangana-HC-Period-of-Limitation-sub-section-Income-Tax-Act-TAXSCAN.jpg "Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]")
Section 264 can be Triggered for Making Corrections When Assesee Fails to Claim Amenable Deduction under Income Tax Act: Delhi HC [Read Order]
The Delhi High Court held that Section 264 of the Income Tax Act, 1961 can be triggered for making corrections when the assessee fails to claim amenable deduction under the Income Tax Act,...
![Section 264 can be Triggered for Making Corrections When Assesee Fails to Claim Amenable Deduction under Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Corrections-Triggered-for-Making-Corrections-When-Assesee-Fails-to-Claim-Claim-taxscan.jpg "Section 264 can be Triggered for Making Corrections When Assesee Fails to Claim Amenable Deduction under Income Tax Act: Delhi HC [Read Order]")
Calcutta High Court dismisses Writ Petition against Application filed to rectify Mistakes in Revisional Order [Read Order]
The Calcutta High Court, on Friday, dismissed a writ petition filed against the order passed by the income tax department wherein the petitioner wanted to rectify the mistakes apparent from records...
![Calcutta High Court dismisses Writ Petition against Application filed to rectify Mistakes in Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Calcutta-High-Court-Writ-Petition-Revisional-Order-Taxscan.jpg "Calcutta High Court dismisses Writ Petition against Application filed to rectify Mistakes in Revisional Order [Read Order]")
![Direct Tax Vivad se Vishwas Rules and Forms notified [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-6-1.jpg "Direct Tax Vivad se Vishwas Rules and Forms notified [Read Notification]")
Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]
The Delhi High Court on a writ petition filed by PARADIGM GEOPHYSICAL PVT LTD held that the supply of software and other services are not Royalty/ Fees for Technical Services(FTS) and therefore, the...
![Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Software-Services-GST-Taxscan.jpg "Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]")
An Intimation u/s 143(1) is an ‘Order’ which can be Challenged through a Revision Petition: Allahabad HC [Read Judgment]
In a recent decision, the Allahabad High Court has held that an intimation under section 143(1) of the Income Tax Act can be considered as an ‘order’ for the purpose of section 264 of the Income Tax...
![An Intimation u/s 143(1) is an ‘Order’ which can be Challenged through a Revision Petition: Allahabad HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Allahabad-High-Court-Taxscan.jpg "An Intimation u/s 143(1) is an ‘Order’ which can be Challenged through a Revision Petition: Allahabad HC [Read Judgment]")
Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]
In a recent ruling, the single bench of the Kerala High Court held that, while exercising the powers conferred under section 264 of the Income Tax Act, 1961, the Commissioner of Income Tax can...
![Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Income Tax Commissioner can allow a fresh claim for deduction without a revised return u/s 264 of the Income Tax Act: Kerala HC [Read Judgment]")