Delhi High Court’s interpretation of Section 10A(5) of the Income Tax Act regarding eligibility for deduction when audit report is filed before assessment.
Delhi High Court, in Rahul Kumar Jain and Co. v. Union Of India & Anr., held that GST Registration cannot be cancelled without specific reasons and has imposed a cost of INR 5,000 on Revenue Department.
Orion Security Solutions P. Ltd. Vs DCIT (Delhi High Court) Headnote: TDS and TCS have to be adjusted against the amount arrived at by applying the rate of 20% against the tax crystalized as per the assessment order. Facts in brief: 1. The Assessee had filed its return of income for the assessment year 2021-22 declaring […]
Delhi High Court sets aside the assessment order in Usha Gupta vs. ITO case, citing non-consideration of a 10-day adjournment request for SCN response. Explore the full judgment.
Delhi High Court directs timely disposal of rectification application by Intertek India Private Limited, highlighting a 7-year delay. Analysis and implications.
Delhi High Court quashes Income Tax Act Section 127 order as petitioner’s objection was not considered. Analysis and implications of the ruling.
Delhi High Court held that ‘brand names’ falls within the scope of intangible assets and, accordingly, are amenable to deprecation under Section 32(1)(ii) of the Income Tax Act.
Delhi High Court held that the petitioner is liable to pay excise duty on leftover stock of liquor transferred by two erstwhile licensees, both the erstwhile licensees and the Petitioner are one and the same. The manufacturer and seller of the liquor was only one i.e. the Petitioner and hence excise duty payable.
Delhi High Court’s order on the illegal seizure of cash by GST authorities, emphasizing immediate release and potential refund. Case analysis and conclusions.
Learn about the Delhi High Court’s judgment on GST registration cancellation, reasons, and implications. Green Polymers vs. Union of India & Ors case analysis.
