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.
Explore PCIT vs H.T.L Ltd case – invoking Section 263. Learn about the two crucial conditions, erroneous orders, and revenue impact, in this Delhi High Court judgment
In a landmark ruling, Delhi High Court permanently restrains 50 rogue websites from illegally streaming Disney Hotstar shows and movies, upholding copyright protection
Delhi High Court held that amendment of shipping bill u/s 149 of the Customs Act, 1962 allowed based on the documentary evidences which was in existence at the time the goods were exported.
Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.
Explore Delhi High Court’s judgment on disallowance under Section 14A of Income Tax Act, 1961, in case of Punjab National Bank (Erstwhile United Bank of India)
Delhi High Court didn’t invoked power to dispense with the requirement of pre-deposit as the case doesn’t fall in the category of rare and exceptional case. Further, it was found that petitioner was actively involved in evasion of duty and intent the parties to misdeclare imports.
Delhi High Court held that disallowance under section 14A of the Income Tax Act without scrutinizing the accounts of the respondent/assessee unjustified in law and hence liable to be set aside.
In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.
