Delhi High Court quashes jurisdiction in Sumitomo Mitsui Financial Group Inc vs. CIT case, leading to the setting aside of impugned orders and notices under the Income Tax Act.
Explore Kapil Wadhwa vs. Samsung Electronics case, a Delhi High Court landmark decision on using third-party trademarks in meta-tags. Learn about its legal implications
Delhi High Court held that a penalty of revocation of license for failing to collect the KYC forms unjustly restricts the Appellant’s ability to undertake the business CHA for the entire life. Accordingly, revocation of customs broker license set aside.
Delhi High Court held that as per Section 38(3)(a)(ii) of the DVAT Act a pre-deposit does not partake the character of tax or duty, and hence Tax Department can neither retain the same nor could it utilize the same for adjustment purposes towards tax liability for different assessment years.
Delhi High Court held that preference to Chartered Accountants over Cost Accountants for the post of Director (Finance) cannot be treated as arbitrary or violative of the Article 14 and 16 of the Constitution of India.
Delhi High Court held that drawback benefit is duly available on export of gold dore bars on payment of only additional duty under section 3 of the Customs Tariff Act at the time of import.
Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.
Delhi High Court declines to entertain certain issues raised in appeals due to failure to raise them before the statutory authority.
Explore Delhi High Court’s landmark verdict in Union of India vs. Kiran Kanojia. Insights into National Litigation Policy, its impact, and need for government accountability.
Delhi High Court restored the matter to the Appellate Authority as refund claim was rejected without considering the material that establish that input supplies in respect of which ITC was claimed were in respect of export.