Delhi High Court

When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle

Oracle Systems Corporation vs. Deputy Director Of Income Tax, International Taxation (Delhi High Court)

When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle...

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Issues relating to Territorial Jurisdiction cannot be decided on the Administrative Side of CESTAT: Delhi HC [Read Order]

Ebiz.Com Pvt. Ltd & Ors. Vs. Central Excise, Customs And Service Tax Appellate Tribunal (Delhi High Court)

It is obvious that the appeals should be listed on the judicial side, even if, there is an issue or debate with regard to the territorial jurisdiction of the Tribunal. Such matters cannot be decided on the Administrative side, by the Registry of the CESTAT, even when it is of the opinion that the appellants have not approached the right ...

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No deduction allowed U/s. 43B of amount standing in ‘Sales-tax Recoverable A/c‟

Maruti Udyog Ltd. Vs. CIT (Delhi High Court)

Whether the ITAT has committed an error of law in upholding the dis allowance of Rs. 3,08,79,171 in respect of Sales Tax Recoverable account, under Section 43B of the Income Tax Act?...

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Ensure wide publicity to Condonation of Delay Scheme, 2018: Delhi HC

Shikha Pahuja Vs. Ministry Of Corporate Affairs And Anr. (Delhi High Court)

In a recent ruling, the Delhi High Court directed that the Condonation of Delay Scheme on its official website with a view to ensure that wide publicity is given to the scheme. ...

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Chewing Tobacco or Pan Masala containing tobacco is not food Item: HC

Food Inspectors Vs Rupesh Jain & Ors. (Delhi High Court)

There is no mention of Flavoured Chewing Tobacco in the definition of Pan Masala as per Appendix B. The ingredients mentioned in the definition of Pan Masala are used for human consumption in one form or the other and therefore come within the definition of food as per Section 2(v) (a) of the Prevention of Food Adulteration Act, 1954....

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Sales Tax Subsidy will be treated as a non-taxable capital receipt

Sunbeam Auto Private Limited Vs Pr. Commissioner of Income tax (Delhi High Court)

Sunbeam Auto Private Limited Vs Pr. CIT (Delhi High Court) 1. These four writ petitions are by Sunbeam Auto Private Limited seeking inter alia the quashing of an order dated 30th March 2015 passed by the Principal Commissioner of Income Tax-8 (Pr CIT) under Section 264 of the Income Tax Act, 1961 (‘Act’), dismissing the […]...

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2G Judgement of Trial Court; Travesty of Truth and Justice

ED Vs. A. Raja (Delhi High Court)

The recent judgment of the Trial Court in the matter of 2G scam denotes yet another failure of the conscience and consciousness of the nation because it did not invoke enough strong protest from the general public. Political expediency should not be allowed to sabotage and suppress the truth and allow the perpetrators of a crime to go unp...

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Excise Dept cannot confiscate a Vehicle merely because it was used to Transport Liquor

Dr. Varunveer Vs. Financial Commissioner, Delhi And Ors (Delhi High Court)

Quashing the orders of the Financial Commissioner and the Excise Commissioner, the Delhi High Court held that the mere fact that the vehicle was used to transport liquor would not be sufficient for confiscating the same if the owner of the vehicle is able to establish that he/ she was not involved in the offence. ...

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Reopening based on Change of opinion is invalid; HC dismisses Appeal in Airtel case

Principal Commissioner Of Income Tax Vs. Bharti Airtel Ltd. (Delhi High Court)

This Court is of the opinion that the ITAT’s impugned order is unexceptionable because it is premised upon the circumstance that in the absence of any fresh tangible material, it was not open, on mere re-appreciation of the existing circumstances, to reopen the concluded scrutiny assessment. The ITAT’s reasoning cannot, therefore, be ...

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Law on order of Cross utilization of GST: HC issues notice to department

A & M Design & Print Production Vs. Union Of India & Ors. (Delhi High Court)

Where the assessee was trying to offset its IGST liability partially from CGST credit and partially from SGST credit but disallowed by GSTN portal with a message to first offset CGST credit completely before cross utilization. As there is no provision in GST law against such utilisation, Department was directed to file reply by next heari...

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