Courts: Delhi High Court
5,187 articlesGoods and Services Tax
Goods and Services Tax
Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC
Income Tax
Income Tax
Revenue Appeal Revived as CBDT Circular Exception Extends Beyond Penny Stock Cases
Income Tax
Income Tax
General Body Meeting Expenses Allowed as Statutory Obligation Qualifies as Business Expenditure
Income Tax
Income Tax
Delhi HC Quashes Reassessment Notice as It Was Issued Beyond Extended Limitation Period
Service Tax
Service Tax
Delhi HC Excludes Service Tax Review Petition Period from Limitation as Investigation Was Pending
Goods and Services Tax
Goods and Services Tax
Delhi HC Sets Aside GST Rectification Rejection as No Hearing Was Granted
Income Tax
Income Tax
For TP comparability, functional similarity and scale of operations were crucial; inclusion of low-turnover comparable was set aside
Income Tax
Income Tax
Disallowance of Car & Telephone Expenses Deleted as Company Cannot Have Personal Expenses
Income Tax
Income Tax
Form 26A Certificate issuance Cannot Be Directed Without Verification of Statutory Conditions: Delhi HC
Goods and Services Tax
Goods and Services Tax
Retrospective GST Registration Cancellation Quashed as SCN Did Not Propose It
Goods and Services Tax
Goods and Services Tax
HC Stays GST Demand as Delhi Jal Board’s Status as Local Authority Requires Determination
Income Tax
Income Tax
Delhi HC Quashes Reassessment Notice as It Was Issued Beyond Ten-Year Limitation
Income Tax
Income Tax
Reassessment Notice Upheld as Time Allowed for Reply Is Excluded While Computing Limitation: Delhi HC
Goods and Services Tax
Goods and Services Tax
