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Grant Of Section 153D Approval Can't Be Merely Ritualistic Formality, Rather It Must Reflect Appropriate Application Of Mind: Delhi High Court

The Delhi High Court has held that a grant of approval under Section 153D of the Income Tax Act, 1961, cannot be merely a ritualistic formality or rubber stamping by the authority; rather, it must. ....

Justice Yashwant Varma , Justice Purushaindra Kumar Kaurav , Ruchir Bhatia , Delhi High Court , Income Tax Act , Assessing Officer , Joint Commissioner , Income Tax , For Appellant ,

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
livelaw.in - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from livelaw.in Daily Mail and Mail on Sunday newspapers.

Justice Purushaindra Kumar Kaurav , Justice Yashwant Varma , Ruchir Bhatia , Resolution Panel , Delhi High Court , Lexis Nexis , Income Tax , Draft Assessment Order , Dispute Resolution Panel , For 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 Bhatia , Justice Purushaindra Kumar Kaurav , Justice Yashwant Varma , Delhi High Court , Income Tax Act , Transfer Pricing , Final Assessment Order , Finance Act , For Appellant , Draft Assessment Order ,