Delhi High Court orders release of a Sikh petitioner’s gold kada, ruling it a personal effect and criticizing the Customs Department’s detention and waiver practices.
Delhi High Court addresses GST tax order and validity of time extension notifications, directs appeal while awaiting Supreme Court decision on the matter.
Delhi HC rules for GE Renewables, setting aside tax reassessment for AY 2013-17 due to lack of tangible India PE evidence, citing prior GE cases.
Delhi High Court held that issuance of notice for initiating penalty proceedings under section 271(1)(c) of the Income Tax Act without specifying the limb under which the penalty was proposed to be levied is bad-in-law. Accordingly, appeal of revenue dismissed.
Assessee challenged this, arguing the procedure under Section 148A was not followed. The Supreme Court ruled that notices after 31.03.2021 had to follow the amended Section 148A.
Delhi High Court rejects Revenue appeal against Punjab & Sind Bank on securities, pension, 14A issues, citing coverage by earlier court judgments.
Delhi High Court sets aside GST demand order due to improper show cause notice display. Petitioner gets chance to reply.
Delhi High Court rules GST show cause notice on ‘additional notices’ tab is not proper service; restores appeal dismissed for delay, citing prior judgments.
Delhi High Court sets aside reassessment for AY 2006-07, ruling JCIT lacked power to sanction Section 148 notice after 4 years; CCIT/CIT approval required.
Delhi High Court granted bail granted to Chartered Accountant [CA] of entity found involved in money-laundering. Notably, bail is granted since trial in the present complaint case is yet to commence and would take some time to conclude.