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Delhi High Court held that reassessment proceedings for AY 2014–15 were time-barred and quashed notices and orders issued under Sections 148 and 148A.
ITAT Delhi emphasized that Revenue must present convincing evidence of fraud or economic substance absence to deny DTAA benefits, following Delhi HC guidance in Tiger Global International.
Tribunal confirmed that incomplete construction does not cancel a transfer under section 2(47)(vi). The matter was remanded for proper computation of capital gains considering partial project completion.
Gagil FDI Limited Vs ACIT (ITAT Delhi) The case concerns Gagil FDI Limited, a company incorporated in Cyprus, which appealed against an assessment order dated 29 April 2024 for the assessment year 2021–22 under Sections 143(3) and 144C(13) of the Income Tax Act, 1961. The primary dispute relates to whether the assessee was entitled to […]
The Bombay High Court quashed the AAR’s ruling that denied Mauritius DTAA benefits to Bid Services Division (Mauritius) Limited. The Court held that the petitioner was entitled to treaty protection on capital gains from the sale of MIAL shares. It ruled that legitimate corporate structures cannot be disregarded merely for resulting in tax advantages.
Telangana High Court ruled that procedural defects and delayed order communication justified reconsideration of Padmaja Gas Agencies’ GST appeal.
NCLAT Delhi held that patent-related issues fall under the Patents Act, not the Competition Act, dismissing an appeal alleging anti-competitive conduct by Vifor International AG.
CESTAT Delhi held that once goods are exported, drawback cannot be denied even if alleged forgery or diversion by the foreign buyer occurs later.
The Delhi High Court set aside reassessment notice and order against Sarthak Gupta for AY 2014–15, citing the Supreme Court’s ruling in Rajeev Bansal.
The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand with the petitioner, citing violation of natural justice if withheld.
