Delhi High Court held that exemption under section 54F of the Income Tax Act is allowed towards different floors of a house considering it as single residential house. Accordingly, appeal of the revenue dismissed.
Delhi High Court quashes tax demand order for non-consideration of reply and lack of hearing. Future orders contingent on Supreme Court’s decision on notification validity.
Delhi High Court directs Filatex India Ltd. to GST Appellate Authority, noting “identically worded” SCN and Order-in-Original, suggesting non-application of mind.
Delhi High Court held that addition towards unexplained credits against companies used as a conduit for routing accommodation entries is not justified since they are not ultimate beneficiaries. Accordingly, appeal of revenue dismissed.
Delhi High Court held that reassessment under section 148 of the Income Tax Act cannot be sustained since there is no tangible material for forming a belief that petitioners had a dependent Permanent Establishment or Fixed Place PE in India
Vide the present petition it is contested that the show cause notice has been issued on 26thSeptember, 2023. The same is stated to have been uploaded on the Additional notices tab and the show cause notice did not come to the knowledge of the Petitioner.
Delhi High Court rules on DMRC’s GST refund, clarifying the “relevant date” for limitation based on a conciliation agreement, setting aside rejection orders.
Delhi High Court rules manufacturer discounts to retailers are not prima facie consideration for services, staying a ₹9.85 Cr GST demand on Vardhman Electronics.
Delhi High Court directs release of GST refund with interest, affirming Appellate Authority’s order, cautioning taxpayers about potential interest if order is reversed later.
Delhi High Court rules on GST cross-charges, affirming that expenses not cross-charged and with full ITC eligibility can be valued at nil as per CBIC circular.
