Delhi High Court

Service tax is applicable on clubs or associations incorporated prior to 1st July, 2012

Principal Commissioner of Central Tax, GST Vs Indian Medical Association (Delhi High Court)

Principal Commissioner of Central Tax Vs Indian Medical Association (Delhi High Court) The issue under consideration is that whether service tax is applicable on clubs or associations incorporated prior to 1st July, 2012? The definition of “club or association” contained in Section 65(25a) makes it plain that any person or body of per...

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Appeal related to chargeability of activity to service tax not maintainable before HC

Principal Commissioner Goods and Services Tax Vs Premium Real Estate Developers (Delhi High Court)

Principal Commissioner Goods and Services Tax Vs Premium Real Estate Developers (Delhi High Court) The case sought to be build up, by the appellant, in the present appeal, is that the learned Tribunal erred in not treating the respondent as providing “real estate agent”service, and in treating the transaction, between the respondent a...

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CIT to examine refund claims with due application of mind & issue the same

Ericsson India Pvt. Ltd. Vs ACIT (Delhi High Court)

Withholding of refund claims should be examined by the Principal Commissioner of Income Tax with due application of mind and the entire exercise should be completed within the period of six weeks and the case of failure of Officers should transmit the amount including the interest to assessee without awaiting any further orders....

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ICAI obliged to specify reasons for closure of misconduct case to Complainant

Trideep Raj Bhandari Vs ICAI (Delhi High Court)

ICAI was under an obligation to provide reasons to the complainant for its prima facie conclusion of the Chartered Accountant being member not guilty of any misconduct on the complaint made by a Complainant. ...

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Delhi HC extends all interim orders till 15.05.2020

In re Extension of Interim Orders (Delhi High Court)

In re Extension of Interim Orders (Delhi High Court) In view of the outbreak of COVID-19, the functioning of this Court is restricted only to urgent matters vide Notification No.51/RG/DHC/dated 13.03.2020. Such restricted functioning has been in place from 16.03.2020 and has been extended till 04.04.2020. On 24.03.2020, the Government of ...

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Section 44DA prevails over Section 44BB after amendment w.e.f. 01.04.2011

Paradigm Geophysical Pty Ltd. Vs CIT (Delhi High Court)

Paradigm Geophysical Pty Ltd. Vs CIT (Delhi High Court) After 01.04.2011, income falling within the scope of Section 44DA (1) of the Act would be excluded from the scope of Section 44BB of the If the income of a non-resident is in the nature of fees for technical services or royalty, it shall be taxable […]...

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Power to conduct Service Tax Audit Upheld by Delhi High Court

Aargus Global Logistics Pvt. Ltd. vs. Union of India & Anr. (Delhi High Court)

Delhi High Court  after hearing detailed arguments  dismissed the Writ Petition filed by the Petitioner and has held that Section 174(2)(e) of the CGST Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules....

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Non-filing of return due to Seizure of Document by dept cannot be considered as Wilful

ACIT Vs V K Gupta (Delhi High Court)

The issue under consideration is that the respondent had willfully defaulted in filing a return pursuant to the notices issued under Section 153A of the Act and thus, committed the offence punishable under Section 276CC of the Act....

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100% Budgetary support for area based exemption in post GST regime- HC dismisses Plea

Hero Motocorp Ltd. Vs Union of India (Delhi High Court)

Hero Motocorp Ltd. Vs Union of India (Delhi High Court) Budgetary Support Scheme – Plea of Promissory Estoppel not enforceable Facts – Petition filed against the Budgetary Support Scheme. Case of the Petitioner is that the erstwhile area based exemptions got rescinded with the introduction of the GST Regime w.e.f. 1.7.2017. Though...

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HC imposes Cost of Rs. 5 Lakh on Assessee for Misleading the Court

Indus Towers Ltd. Vs ACIT (Delhi High Court)

Indus Towers Ltd. Vs ACIT (Delhi High Court) The issue raised is that of gross suppression and misstatement by the petitioner, which led to a false projection of the outstanding liability/ refund due from/ to the petitioner.  It is pointed out by Mr. Raghvendra Singh that the petitioner was required to file a consolidated return [&hellip...

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