SFDC Ireland Limited Vs CIT (Delhi High Court) -
Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t ...
PCIT Vs Pioneer Town Planners Pvt Ltd (Delhi High Court) -
Delhi High Court rules Yes by PCIT not valid approval under Section 151 of IT Act, 1961. Analysis of mechanical approval in reassessment proceedings....
Sandeep Jain Proprietor of M/s Nandi Polychem Vs The Union of India Revenue Secretary, Ministry of Finance & Ors. (Delhi High Court) -
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner's reply....
Mahavir Singh Vs Assistant commissioner Anti-Evasion Cell -I & Ors. (Delhi High Court) -
Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance....
Ajanta Soya Ltd Vs Union of India & Ors. (Delhi High Court) -
Explore the Delhi High Court's judgment on AIDC exemption eligibility for soyabean oil imports under TRQ until 30.06.2023, despite discrepancies in Bill of Lading dates....
Optiemus Infracom Limited Vs Deputy Commissioner of Customs (Refund) & Anr (Delhi High Court) -
Delhi High Court remands the case of Optiemus Infracom Limited vs Deputy Commissioner of Customs, directing a re-adjudication on the credit of customs refund to the Consumer Welfare Fund....
Commissioner of Central Excise Vs Kuber Tobacco Products Pvt. Ltd. & Anr. (Delhi High Court) -
Delhi High Court held that charges relating to clandestine removal and undervaluation of goods cannot be sustained merely on the basis of assumptions and presumptions. Accordingly, addition rightly deleted....
Ritika Prasad Vs Guru Gobind Singh Indraprastha University (Delhi High Court) -
Delhi High Court mandates inclusion of both parents' names on educational certificates, challenging regressive norms. Read the full judgment here....
Salasar Trading Company Vs Principal Commissioner of Goods And Service Tax (Delhi High Court) -
Delhi High Court rules that proper officer must reach objective satisfaction before retrospectively cancelling GST registration. Key insights explained....
EMCO Cables (India) Private Limited Vs Union of India And Ors (Delhi High Court) -
Delhi High Court remits matter in EMCO Cables (India) Pvt. Ltd. vs. Union of India case, citing opportunity denied by GST officer. Full text judgment analysis provided....