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Delhi HC Quashes Draft Tax Assessment Order Over Procedural Lapse in Faceless Proceedings

The Delhi High Court has set aside a draft assessment order issued observing that...

Indefinite Lookout Circular Violates Fundamental Rights After Tax Proceedings Conclude: Delhi HC

The Delhi High Court has held that the continued operation of a lookout circular...

Whether DocuSign’s E-Signature Payments Qualify as ‘Royalty’ Under India–US Treaty? Delhi HC Cuts Tax Withholding Rate

In a ruling centered on the core legal question of whether payments for e-signature...

ITAT Can’t Adjourn Matters Sine-Die Solely Due to Pending Appeal Without Stay: Delhi HC

The Delhi High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot...

Lack of Reasoned Order on FTS Classification Invalidates 10% Tax Withholding; Delhi High Court Cuts Rate to 2%

The Delhi High Court has ruled that a tax withholding certificate issued without adequate...

Additional Interest on Delayed Income Tax Refund: Delhi HC Orders Fresh Review in Mitsui Engineering Case

The Delhi High Court directed the tax department to reconsider its long-pending claim for...

AO Can Substitute Sale Value Disclosed In Registered Sale Deeds Where There Is Evidence Of Understatement: Punjab & Haryana High Court

The Punjab and Haryana High Court has upheld the jurisdiction of the Assessing Officer...

ITR Are ‘Personal Information’ Under RTI; Spouse Can’t Seek Disclosure Without Larger Public Interest: Karnataka High Court

The Karnataka High Court has held that income tax returns of an assessee constitute...

S. 68 Addition on Opening Loan Balances Held Unsustainable: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...

Mandatory Inquiry into Genuineness of Activities Before Grant of 12AB & 80G Registration: Delhi High Court 

The Delhi High Court has held that registration under Section 12AB and approval under...

Delhi High Court Reduces TDS to 2% on SaaS Payments, Quashes 15% Certificate Issued to US Firm 

The Delhi High Court has set aside a 15% tax deduction certificate issued to...

Reopening Can’t Be Solely Based On Alleged Non-Disallowance Under S. 14A: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...

Latest articles

GST Registration Must Be Restored Despite Departmental Appeal; No Automatic Stay on Appellate Order: Allahabad High Court

The Allahabad High Court has held that the GST Department cannot refuse to restore...

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...