Delhi HC quashes assessment order against Louis Dreyfus for AY 2018-19, citing violation of Section 144C(13) time limit after DRP directions.
Delhi HC sets aside Sec 153C notices against Ishita Varshney Jain. WhatsApp image of unrelated Agreement to Sell found on husband’s phone insufficient ground.
Delhi High Court held that section 153C of the Income Tax Act doesn’t required AO to find or uncover a relationship or an association between the searched and the non-searched person.
Delhi High Court held that once addition on the basis of which reasons recorded for reopening of assessment under section 147 of the Income Tax Act has been deleted, then, other addition made are not sustainable in law. Accordingly, appeal allowed.
Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, show cause notice issued in 2013, 2014, 2015, 2016 and 2018 adjudicated vide order issued in 2024 is liable to be quashed.
Delhi High Court voids tax assessment by National Faceless Assessment Centre for denying personal hearing request, citing violation of Income Tax Act’s Section 144B.
Delhi High Court held that IFCI Limited (Lender) is required to release the shares from the pledge as and when the loan is repaid by the borrower. Accordingly, Court directed IFCI to release the pledge within a period of six weeks.
Delhi High Court quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate, citing prior rulings and DTAA. Read the court’s full judgment.
The law being the one declared and enunciated by the Hon’ble Supreme Court in Kusum Ingots and the Full Bench judgement of this Court in Sterling Agro particularly the consideration of the doctrine of “forum convenience”.
Delhi High Court permits B. Braun Medical India’s GST ITC claim, overriding a supplier’s GSTN error. Court focused on factual supply and no double claims.
