The ITAT Delhi has nullified a tax assessment against SEH Realtors Pvt. Ltd., ruling that the Section 153D approval was granted mechanically without due application of mind.
Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller’s tax default; cites Article 14.
Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling dealer’s tax deposit failures.
Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to buyers for seller’s tax defaults.
Delhi High Court reviews the constitutionality of DVAT Act Section 9(2)(g), impacting Input Tax Credit for purchasers due to seller’s tax defaults. Examines impact on bona fide dealers.
Delhi High Court sets aside tax notices, ruling on Section 9(2)(g) of DVAT Act. Upholds right to Input Tax Credit for bona fide purchasers.
Delhi High Court sets aside Section 9(2)(g) of the DVAT Act, ruling it violates Articles 14 and 19(1)(g) by denying input tax credit to bona fide purchasers for seller’s default.
Delhi High Court ruled that bona fide buyers can’t be denied Input Tax Credit (ITC) for a seller’s failure to deposit VAT, reading down Section 9(2)(g) of DVAT Act.
Delhi High Court rules Section 9(2)(g) of DVAT Act is arbitrary for penalizing bona fide buyers for seller’s tax default. ITC is protected.
Mumbai CAAR classifies a military-grade Tactical Hauler under CTH 8709 as a works truck and provides specific tariff classifications for its 13 components.
