Delhi High Court directed to decide afresh whether imported article i.e. gold coins are classifiable under CTH 7114 1910 or 7118 9000 bearing in mind the findings on the scope of those two entries.
Delhi High Court sets aside an assessment order in a case involving wrongful allegations of non-current investments made in share application money of an entity.
Delhi High Court’s verdict on the application of Section 264 of the Income Tax Act. The court allows correction of deduction claims overlooked by the assessee in a revisionary move.
Delhi High Court upholds deletion of disallowance on expenses incurred during the pre-operative stage in the case of PCIT vs. Imperative Hospitality Pvt Ltd.
Delhi High Court sets aside Income Tax transfer orders for administrative convenience. Highlights the need for speaking orders with reasons and DIN compliance.
Respondent had facilitated clearance work for certain imported goods on a commission basis without verifying the IEC numbers used for the imports and having due knowledge that the mastermind was Mr Yusuf Pardawala, who was the real beneficiary or the beneficial owner.
Delhi High Court held that any non-compliance to the mandate of section 19(1) of the Prevention of Money Laundering Act, 2002 (PMLA) would vitiate the arrest itself.
In a recent Delhi High Court ruling, it is established that rejecting a lower TDS rate application necessitates a well-reasoned order. Explore case of Shreyash Retail Private Ltd vs. DCIT TDS Circle.
Delhi High Court held that notice issued under section 143(2) of the Income Tax Act after the expiry of six months from the end of the financial year in which return is furnished is barred by limitation and hence unsustainable in law.
In a recent Delhi High Court judgment, it was ruled that GST proceedings initiated by different authorities can be consolidated. Learn more about case and its implications.
