Delhi High Court’s landmark judgment in CIT vs. Deloitte Touché Tohmastu clarifies mutuality doctrine, impacting taxation of entities. Analysis of key principles and implications.
Delhi High Court held that the renovation and refurbishment of the rooms, including washrooms and other facilities in the hotel which only improves efficiency of source of profit/income are revenue expenditure.
Delhi High Court invalidates final assessment order due to failure to pass a draft assessment order in Sinogas Management PTE LTD vs. DCIT case.
Delhi High Court held that ITAT misdirected itself on facts as addition was made on presumptive income without considering the loss in trading in equity and commodities and hence matter remanded to ITAT.
Delhi High Court upheld the remand order passed by Sessions Court, in the money laundering case registered against Vivo, concluding that Section 19 of PMLA was duly complied with and thereafter the accused persons were remanded to the custody of Directorate of Enforcement.
In Mehra Jewel Palace Pvt Ltd Vs PCIT, the Delhi High Court examines the duty of Assessing Officers to justify disallowance under Section 40A(2)(a) of the Income Tax Act.
Delhi High Court held that New Okhla Industrial Development Authority (NOIDA) being a body corporate, the petitioner (service provider) was liable to pay service tax on works contract to the extent of 50%. Accordingly, the demand was set aside as 50% service tax was duly discharged.
In PCIT vs. Hellmann Worldwide Logistics India Pvt. Ltd case, Delhi High Court upholds appellate authorities’ right to choose a different transfer pricing method.
Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.
Explore Delhi High Court’s judgment in CIT vs. Brandix Mauritius Holdings Ltd. regarding significance of DIN in income tax communication. Understand implications of 2019 CBDT Circular.
