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Payment Made Overseas For Providing Information On Tariff Change Is Not 'FTS' And Hence Does Not Warrant TDS Deduction U/s 195: Delhi ITAT

The New Delhi ITAT held that no tax is deductible at source u/s 195 on payments made to overseas logistics company for rendition of logistics services, as such services cannot be treated as fees.

Additions U/s 69C Based Merely On CBIC Information Can't Be Sustained: Delhi High Court

The Delhi High Court sets aside the assessment order and remits the matter to AO on the ground that the additions of Rs.70.10 Cr. made under Section 69C as unexplained expenditure based merely on.

Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High Court

Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High Court

Income Tax Dept. To Allow Personal Hearing Through National Faceless Assessment Centre On Assessee's Request: Delhi High Court

The Delhi High Court has held that the income tax department should allow personal hearings through the national faceless assessment centre on the assessee s request.The bench of Justice Vibhu Bakhru.