The Delhi High Court directs tax authorities to process TDS credit for AY 2007-08 based on taxpayer-provided details when TRACES data is unavailable, upholding taxpayer rights.
The petitioner is essentially aggrieved by the denial of the benefit of paying tax at lower rate in terms of Section 115BAA of the Act, which was introduced by the virtue of Taxation Laws (Amendment) Act, 2019 with effect from 01.04.2020.
Delhi High Court directs KMG Industrial Traders to GST appellate authority for a merits-based review of an INR 27.15 crore ITC fraud demand, acknowledging pre-deposit.
Delhi High Court quashes a show cause notice against Mascon, citing the Sales Tax Officer’s failure to consider the assessee’s challenge to a notification, remanding the case for fresh adjudicatio
Delhi High Court directs MoUD and Finance Ministry to confer on GST demand by DGGI on NBCC’s Kidwai Nagar project ESCROW funds.
Delhi High Court mandates consolidated adjudication for Westan Electrical Appliances’ customs duty dispute, aligning multiple import bills under a single show cause notice.
Delhi High Court rules Income Tax’s CPC cannot repeatedly rectify intimations under Section 143(1)(a) after initial rectification, remanding a case for review.
Delhi High Court rules previous year losses are not included in “tax effect” calculation under CBDT circular for appeal thresholds, dismissing Revenue’s appeal.
The charges paid by the Assessee’s customers are for availing services, which the Assessee provides by using its proprietary equipment and other assets. No part of its equipment or IPRs are alienated by the Assessee in favour of its customers for their use.
Delhi High Court orders expeditious disposal of Casio India’s 12-year-pending income tax appeal, noting ₹3.5 crore recovery by tax authorities despite unresolved disputes.
