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<h1>Delhi High Court Reserves Judgment on Income Tax Act Provisions</h1> <h3>CIT Versus HAVELLS INDIA LTD</h3> The Delhi High Court reserved judgment on the matter involving Income Tax Act provisions and expenses incurred by the assessee, including the ... - The Delhi High Court heard arguments on substantial questions of law regarding Income Tax Act provisions and expenses incurred by the assessee. The court reserved judgment on the matter, including the applicability of Section 40(ia) and the nature of various expenditures. The issue of whether a payment to M/s. CSA International, Chicago qualifies as 'fee for included services' under the DTAA between India and the USA was also discussed.