Courts: Delhi High Court
5,194 articlesCustom Duty

Custom Duty
Repeated placing of matter in call book not valid justification for non-adjudication of notice for 15 years
Income Tax

Income Tax
Lack of Query & Answer in Assessment Order Not Grounds for Revision if AO Satisfied
Income Tax

Income Tax
Section 263: Lack of Detailed Reasoning Not Equal to Non-Application of Mind
Goods and Services Tax

Goods and Services Tax
Penalty u/s. 129 of the CGST Act cannot be imposed for minor procedural breaches: Delhi HC
Custom Duty

Custom Duty
Delhi HC directs CBIC to Review Baggage Rules to Prevent Harassment
Income Tax

Income Tax
Revenue appeals against Tata Power’s Joint Venture with Delhi Govt for supply of electricity rejected
Income Tax

Income Tax
Assessment Issued in Wrong Name Post-Merger Not Correctable Under Section 292B
Goods and Services Tax

Goods and Services Tax
Demand order was set aside due to non-application of mind and non-consideration of assessee reply
Income Tax

Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
Excise Duty

Excise Duty
HC Cannot Entertain Appeals on Tax Issues Under Section 35G of Central Excise Act, 1944
Custom Duty

Custom Duty
CBIC Should Review Baggage Rules for Carrying Gold: Delhi HC
Corporate Law

Corporate Law
Look Out Circular conditionally suspended based on right to travel granted under Constitution
Goods and Services Tax

Goods and Services Tax
No GST on Tariff & License Fee Received by Electricity Regulatory Commissions: Delhi HC
Income Tax

Income Tax
