Delhi High Court upholds ITAT order: Payments received for software sale/supply not considered royalty under India-Singapore Double Taxation Avoidance Agreement (DTAA).
Delhi High Court nullifies reassessment under IT Act, citing lack of independent application of mind. In-depth analysis of Sahu Exports vs. ACIT judgment.
Explore Delhi High Court’s ruling on Section 41(1) of the Income Tax Act in Valley Iron and Steel Co. Ltd. vs. PCIT. Detailed analysis and implications of the judgment.
Assessee-company who was an exporter of rice and other agricultural products, received an Order from its overseas buyer M/s Indi Sino Trade Pte Ltd for the sale of 40,000 MT of rice which was to be exported from Kandla Port in Gujarat.
Explore Delhi High Court’s decision allowing the revenue to challenge Black Money Act proceedings in PCIT vs. Ashok Kumar Singh. Detailed analysis of the judgment.
Explore the Delhi High Court’s judgment on CIT – International Taxation, highlighting the invalidity of invoking S. 263 without satisfying twin conditions. Full analysis and implications.
Delhi High Court’s ruling in PCIT (Central) vs. Sanjay Singhal upholds ITAT’s deletion of addition under Section 69A for AY 2015-16, emphasizing need for incriminating material for valid additions.
Delhi High Court disposes of CIT Vs Zaheer Mauritius appeals, addressing taxability and capital gains nature of Compulsorily Convertible Debentures under India-Mauritius DTAA.
Delhi High Court quashes show cause notice for GST registration cancellation without proper details. Learn about Kundan Impex Vs Commissioner of Department of Trade And Taxes case.
Delhi High Court ruling on PCIT vs Trojan Developers Pvt. Ltd. AO’s enquiry on high premium shares and HC’s critique of Section 263 exercise. Full text of judgment.
