Delhi High Court held that different floors of a singular house cannot be considered as multiple residential houses. Accordingly, deduction under section 54F of the Income Tax Act cannot be denied. Thus, appeal of revenue dismissed.
Delhi High Court held that since issue of jurisdiction of Directorate of Revenue Intelligence [DRI] is resolved and held that they are proper officer for the purpose of section 28 and are competent to issue show cause notice.
Delhi High Court sets aside GST demand order against World Art Press, citing SCN visibility issues. Broader challenge to notification validity remains before Supreme Court.
Delhi High Court sets aside an income tax notice demanding management fees from Idemia Identity And Security India, ruling it violated Section 149(1)(a) due to limitation.
Delhi High Court orders release of a UAE resident’s seized gold and iPhones, citing lack of show cause notice and allowing redemption for phones.
Delhi High Court rules that the limitation period under Section 153C of the Income Tax Act begins from the date the Assessing Officer receives the seized documents, quashing an assessment notice for AY 2015-16.
Delhi HC sets aside ex-parte GST order against Superb Galaxy for lack of reply opportunity & cryptic nature. Remanded for fresh hearing; notification validity pending SC/HC.
Delhi High Court allows late GST appeal after SCN challenge; defers ruling on tax time limit notification validity pending Supreme Court decision.
In Mukesh Gupta case, Delhi HC grants travel citing overflowing dockets & judge shortage. Court says delays impact rights; sets conditions despite CBI fears.
Delhi HC sets aside GST order against Tanishka Steel, finding SCN was missed due to portal visibility issue. Case remanded; validity of notifications pending SC.
