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Leg History of Sec 90(4) & 90(5), IT Act, 1961
The infographic below is a snapshot of the legislative history of Section 90(4) and 90(5) of IT Act, 1961. It provides a summary view of the Income Tax Department’s attempt to include a stringent condition… Read More »Leg History of Sec 90(4) & 90(5), IT Act, 1961
Fee Attributable to Transmission of Non-Live Feed Not Royalty: Delhi HC
The Delhi High Court in a recent decision[1] held that the fee attributable to ‘non-live’ feed cannot be categorized as royalty under Section 9(1)(vi) of the IT Act, 1961. The High Court relied on the observations… Read More »Fee Attributable to Transmission of Non-Live Feed Not Royalty: Delhi HC
The Din Surrounding ‘DIN’
The Supreme Court recently granted an interim stay on the Delhi High Court’s judgment wherein it was held that a communication issued by an income tax authority without citing the computer-generated Document Identification Number (‘DIN’) does not… Read More »The Din Surrounding ‘DIN’
Issuance of Share Capital Not Taxable: Delhi High Court cites Precedents
The Delhi High Court recently pronounced a decision[1] wherein it adhered to the ratio of Vodafone and Nestlecases that investment by a foreign company via shares in its Indian subsidiary company is not income of the latter and not… Read More »Issuance of Share Capital Not Taxable: Delhi High Court cites Precedents
‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
In a recent decision[1], the Delhi High Court heard an appeal from an order of the Income Tax Appellate Tribunal (‘Tribunal’) where the Tribunal had held that Section 69A, IT Act, 1961 was not applicable… Read More »‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be… Read More »Delhi High Court Orders Refund of Tax Paid Under Protest
Cancellation of GST Registration Needs to be Accompanied by Reasons
Short Note In a recent decision[1], the Delhi High Court held that the cancellation of an assessee’s registration under GST cannot be done in an arbitrary fashion and needs to be accompanied by objective reasons. … Read More »Cancellation of GST Registration Needs to be Accompanied by Reasons
Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
In a recent decision[1], the Delhi High Court clarified that the power granted to the Assessing Officer (‘AO’) under Proviso to Section 142(2C), IT Act, 1961 cannot be abdicated to a superior officer. Thus, the… Read More »Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
Delhi High Court Reiterates the Law on Interface of IBC and Tax
The Delhi High Court in a recent case[1] reiterated the legal position relating to outstanding tax of an entity which has or is undergoing the insolvency process under IBC, 2016. In the impugned case, the Revenue… Read More »Delhi High Court Reiterates the Law on Interface of IBC and Tax- « Previous
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