Delhi High Court dismisses revenue appeal against Bharti Airtel, reaffirming that charges paid for bandwidth to overseas operators are not taxable as royalty under the Income Tax Act.
Delhi High Court examines GST rate dispute on railway AC units, reviewing a government circular imposing 28% vs. advance rulings supporting 18%.
Delhi High Court rules payments for hotel centralised services like marketing and reservations are not taxable as technical fees, citing prior judgment.
Assessee was predominantly engaged in activities of imparting education and also involving the certain educational institutions. Assessee had filed its return of income for AY 2009-10 on disclosing nil income.
Patna High Court held that taxpayer will not be eligible for Direct Tax Vivad Se Vishwas Scheme 2024 [DTVSV Scheme] against notice issued under section 148 of the Income Tax Act since dispute tax is not ascertainable.
Held that the AO seeks to disallow expenses on account of doubting the genuineness for the reason that the same were not incurred wholly or exclusively for the purpose of the petitioner’s business.
Delhi High Court held that the authorities are legally obligated to conclude the adjudication with due expedition, thus an inordinate and unexplained delay on behalf of the authorities would constitute sufficient grounds to quash the proceedings. Accordingly, petition allowed.
Delhi High Court held that income alleged to have escaped assessment for different previous years cannot be clubbed together for satisfying condition prescribed u/s. 149(1)(b) of the Income Tax Act (i.e. threshold amount of ₹50 lakhs).
Delhi High Court held that issue relating to GST evasion has to be adjudicated in accordance with law and until pending adjudication petitioner’s business cannot be prejudiced by complete attachment of bank accounts.
Delhi High Court dismisses Wide Impex’s petition challenging orders related to pre-deposit for customs appeal. Court cites prior dismissal of similar challenge.
