Delhi High Court

Delhi HC order on Online Access to Legislations

Union of India Vs Vansh Sharad Gupta (Delhi High Court)

The present matter has brought forth the problems faced by citizens in free access to accurate and comprehensive sets of laws in India. The availability of accurate legal texts, at minimal cost, is fundamental to the rule of law and a basic responsibility of the Government. With the advent of the internet, it is imperative that the Govern...

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Cheque dishonour – Section 138 complaint not maintainable if Bank A/c was locked by statutory authority

Ceasefire Industries Ltd. Vs State & Ors. (Delhi High Court)

The provision contained in section 138 of the N.I. Act makes it clear that it is not every return of a cheque unpaid which leads to prosecution of an offence under the said provision of law. ...

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Busy in time-bearing assessments is not an excuse for delay: HC

Commissioner of Income Tax- 4 Vs Historic Infra con (Delhi High Court)

The mere fact that the Assessing Officer was busy in other time- bearing assessments can hardly be an excuse, particularly given the fact that under Section 260A of the Income Tax Act, 1961, the time period for filing of an appeal is 120 days. No other statute prescribes the time period of over three months. Moreover, there is no explanat...

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HC refuses to direct ICAI to expedite Professional Misconduct hearing

Wholesale Trading Services P Ltd. Vs ICAI and Anr (Delhi High Court)

The division bench of the Delhi High Court dismissed a petition filed against ICAI seeking expedite hearing on a complaint relating to Professional Misconduct. The petitioners, Wholesale Trading Services P Ltd, approached the High Court seeking a direction to the Institute of Chartered Accountants of India (ICAI) to complete the inquiry o...

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Reopening by successor AO by revisiting the same materials is invalid

Director of Income Tax International Taxation-II Vs Rolis Royce Industry Power India Ltd (Delhi High Court)

In the opinion of the bench, e reopening based on mere reappraisal of existing material is without jurisdiction, and therefore, is invalid. The bench, while hearing an appeal filed by the department against the order of the ITAT, held that the assessee’s duty is only to disclose facts and not to make inferences. It was also held that th...

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Search & Seizure of Undisclosed income deposited into A/c of 3rd party

Strategic Credit Capital Pvt. Ltd. Vs Ratnakar Bank Ltd. & Anr. (Delhi High Court)

Just 3 days to Join GST Online Certification Course by GST Professionals & TaxGuru.in – Batch II 1. The main argument on merits by both Petitioners is that without a search warrant in their respective names, and without there being a demand raised and finalised, there is no power under Section 132 read with Section […]...

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Credible information and reason to believe required for a valid search

Ameeta Mehra vs. ADIT (INV) (Delhi High Court)

Many cases are coming to the courts where the legitimacy of the search and seizure is challenged. It is being continuously held in cases coming to the courts that before a search, conditions mentioned in section 132 of the Income Tax Act, 1961(for short ‘the Act’) should be fulfilled....

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Re-Assessment based solely on Info from Investigation Wing is invalid

Principal Commissioner of Income Tax Vs Meenakshi Overseas Pvt Ltd (Delhi High Court)

In Principal Commissioner of Income tax v. Meenakshi Overseas Pvt Ltd, the Delhi High Court held that re-assessment under Sections 147/148 of the Income Tax Act cannot be made only on the basis of information received from the Investigation Wing of IT Department....

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HC confirms ITAT’s deletion of notional interest adjustment on delayed AE receivables

Pr. CIT -V Vs Kusum Health Care Pvt. Ltd. (Delhi High Court)

Transfer Pricing : Impact of delayed associated enterprise receivables subsumed in working capital adjustment made by the assessee company. Delhi High Court confirms ITAT’s deletion of notional interest adjustment on delayed AE-receivables....

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No bar Under OECD to provide document relied to Appellant; Mere showing of document not sufficient

Poonam Jain Vs Union of India & Ors. (Delhi High Court)

High Court held that to say that the person being prosecuted or proceeded against can only be 'shown' such documents, but not provided copies thereof is untenable even on a plain reading of Article 26 (2) of the OECD Model Convention....

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