Delhi High Court

GST system limitations cannot be a justification to deny relief: HC

Vision Distribution Pvt. Ltd. Vs Commisioner, State Goods & Services Tax & Ors. (Delhi High Court)

Vision Distribution Pvt. Ltd. Vs Commisioner, State Goods & Services Tax & Ors. (Delhi High Court) Coming Heavily on GST Department/GSTN Delhi High Court held that The business activity in the country could not be expected to come to a standstill, only to await the Respondents making the GST system workable. The failure of the [&h...

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Section 153C- Statement of others cannot be treated as document of Assessee

Pr. CIT Vs Dreamcity Buildwell Pvt. Ltd. (Delhi High Court)

Pr. CIT Vs Dreamcity Buildwell Pvt. Ltd. (Delhi High Court) In the present case, the Revenue is seeking to rely on three documents to justify the assumption of jurisdiction under Section 153 C of the Act against the Assessee. Two of them, viz., the licence issued to the Assessee by the DTCP and the letter […]...

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Section 43B: PF & employees state insurance payment within Grace Period Allowable

CIT vs Bharat Hotels Ltd. (Delhi High Court)

Whether the payment of provident fund and employees state insurance (ESI) dues deposited by the Assessee within the grace period would qualify for deduction under Section 43B of the Income Tax Act, 1961?...

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AO cannot Reject the Claim for being raised for First Time

Curewel (India) Ltd. Vs ITO (Delhi High Court)

Assessing Officer ought to have evaluated the claim made by the assessee for write-off of liability by Canara Bank in its favour amounting to Rs. 1,36,45,525/-, and should not have rejected the same merely on the ground of it being raised for the first time....

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Central Excise Duty rebate claim filed after expiry of 1 year from export date is ineligible

Orient Micro Abrasives Limited Vs Union of India & ANR (Delhi High Court)

Section 11(B)(1) of the Act read with the Explanation thereto, clearly requires any claim for rebate to be submitted within one year of export of the goods, where against rebate is claimed. There is no provision which permits relaxation of this stipulated one year time limit....

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Writ petition not maintainable if Excise authorities has not passed adjudication order within Limitation period

Sunder System Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

Sunder System Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) Sub-section 4B to Section 73 of the Fin Act fixes the time or limitation period within which the Central Excise Officer has to adjudicate and decide the show cause notice. The time period fixed under Clause A or B is six months […]...

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Expense on Conducting of samagams and spiritual discourses by Trust allowable

CIT Vs Bhagwan Shree Laxmi Narain (Delhi High Court)

CIT Vs Bhagwan Shree Laxmi Narain (Delhi High Court) Conducting of samagams and spiritual discourses are part of religious activities and religious activity in the context of the Hindu religion need not be confined to the activities incidental to a place of worship only, like a temple. It is not in dispute that the activities […]...

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Loss of stock on account of fire at business place is allowable

P.H. Kumar & Co. Vs ITO (Delhi High Court)

P.H. Kumar & Co. Vs ITO (Delhi High Court) Court is of the view that the plea of the Assessee ought to have been accepted in the first instance by the AO. The Assessee placed on record the agreement under which it was obliged to bear the loss for shortage of stock. The Assessee also […]...

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No Violation of section 13(3)- Interest-free loan advanced to other charitable trusts

CIT Vs IILM Foundation (Delhi High Court)

It defies logic as to why such donations cannot be permitted out of 15% accumulation permitted under Section 11(1)(a) itself. There is however rationale for imposing the restriction as contained in the explanation to accumulations in excess of 15%....

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Date of Order of CIT(A) is Relevant Date to determine Limitation u/s 150

Intec Corporation Vs. ACIT (Delhi High Court)

Intec Corporation Vs. ACIT (Delhi High Court) Plain reading of Section 150 reveals that it deals with a situation where an assessment or re-assessment for a particular year or for a particular person is necessitated by an order passed by appellate or revisional authority or on a reference. In such cases, it may not be […]...

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