Explore the Delhi High Courts decision on whether intimation under Section 143(1) can be revised under Section 264 of the Income-tax Act, 1961. Learn the implications for taxpayers.
Delhi High Court quashes a demand of Rs 22 lakhs against Udayraj Yadav due to improper uploading of Show Cause Notice in GST portal. Full text of judgment included.
Delhi High Court quashes demand order under CGST Act due to lack of opportunity to reply to GST SCN. Detailed analysis and implications discussed.
Delhi High Court orders GST registration cancellation from SCN issue date in Udayraj Yadav vs. Sales Tax Officer. Learn the key points and implications of the judgment.
Delhi High Court nullifies an order by GSTO, criticizing its failure to consider petitioner’s replies properly. Remits the case for re-adjudication.
Delhi HC orders re-adjudication of ITC discrepancies case against RCUBE International. Proper Officer must reconsider reply and follow due process.
Delhi High Courts verdict on whether a foreign company, exempt under DTAA, can receive a notice for filing returns. Detailed analysis of the case & implications.
Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes case analysis. Delhi High Court orders investigation on new address after GST registration suspension.
Delhi High Court verdict on Commissioner of Income Tax vs Bank of Tokyo-Mitsubishi UFJ Ltd. states that interest received by Indian Permanent Establishment on deposits maintained with Head Office/Overseas Branch is not taxable in India.
Delhi High Courts ruling in PCIT Vs. Pavitra Realcon Pvt. Ltd. highlights that undisclosed income assessment cant be based solely on statements made during a search.
