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AO cannot issue Draft Assessment Order if no Income Variation: Delhi HC

Explore the Delhi High Court judgment in CIT Vs S.A. Chitra Ventures Ltd. Understand the limitations on AO's jurisdiction without income variation in draft assessment orders.

Uttar pradeshResolution panelInternational taxationCit vs sa chitra ventures ltdVs sa chitra ventures ltdDelhi high courtAssessing officersIncome taxIncome tax appellate tribunalIndia cyprus double taxation avoidance agreementIncome tax actIncome tax appellateFinal assessment orderDraft assessment orderDispute resolutionFinal order

Subscription To Legal Database Can t Be Construed Transfer Of Copyright, Subscription Fee Is Not Royalty: Delhi High Court

Subscription To Legal Database Can t Be Construed Transfer Of Copyright, Subscription Fee Is Not Royalty: Delhi High Court
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Justice purushaindra kumar kauravJustice yashwant varmaRuchir bhatiaResolution panelDelhi high courtLexis nexisIncome taxDraft assessment orderDispute resolution panelFor petitioner

AO Lacks Jurisdiction To Pass Draft Assessment Order In Absence Of Any Variation In Income Or Loss : Delhi High Court

The Delhi High Court has held that the AO, under Section 144C of the Income Tax Act, would have no jurisdiction to pass a draft assessment order in the absence of "any variation in the income or loss.

Ruchir bhatiaJustice purushaindra kumar kauravJustice yashwant varmaDelhi high courtIncome tax actTransfer pricingFinal assessment orderFinance actFor appellantDraft assessment order

Madras High Court Quashes Assessment Proceedings Initiated In Violation Of Procedure Prescribed As Per Sec 144B

While holding that the draft assessment order suffers from non-application of mind, the Madras High Court sets aside the proceedings initiated in violation of procedure prescribed as per Section.

Tamil naduJustice mohammed shaffiqMadras high courtNational faceless assessment centreSingle judge benchFaceless assessmentsSenior advocate chythanyaDraft assessment orderSection 144b income tax act

Assessee Being A Debt Free Company, No Need To Impute Notional Interest On Outstanding Receivables: Delhi High Court

The Delhi High Court has held that the assessee was a debt-free company and there was no need to impute notional interest on outstanding receivables.The bench of Justice Rajiv Shakdher and Justice.

Justice rajiv shakdherJustice girish kathpaliaPrashant meharchandaniAccentia technologies ltdDelhi high courtTcs ltdResolution panelTransfer pricing officerIncome tax actAccentia technologiesLength priceAssessing officerDraft assessment orderIncome taxDispute resolution panelFor appellant