The Court quashed assessment and appellate orders for denying exemption on technical grounds. It emphasised that appellate proceedings are a continuation of assessment and must rectify errors.
The Delhi High Court held that notices issued after the satisfaction note date were time-barred. Following earlier precedent, the impugned notices were set aside.
The Court ruled that excise duty refund received under an incentive scheme was a capital receipt and not taxable. It also rejected reduction from the block of assets.
The High Court set aside a GST order confirming ITC demand under Section 74 as the authority failed to consider the petitioner’s defence based on IBC moratorium. The matter was remanded for fresh hearing.
The Court set aside the Section 197 order holding that distribution fees were treated as royalty without concrete reasoning. It directed issuance of a NIL tax withholding certificate.
The High Court dismissed Revenue appeals for AY 2006-07 to 2011-12, holding that its earlier decisions on treaty interpretation squarely applied. It ruled that the Tribunal correctly relied on binding precedents, leaving no ground for interference.
elying on Supreme Court precedent, the Court upheld ITAT’s finding that reopening based on reappraisal of existing records is invalid. The Revenue’s appeal was dismissed.
Delhi High Court held that absolute confiscation as ordered is justifiable in view of import of Areca Nuts below Minimum Import Price condition. Accordingly, extraordinary jurisdiction under Article 226 of the Constitution not warranted and hence writ petition stands dismissed.
Delhi High Court held reassessment under Sections 147/148 cannot be initiated merely on an internal audit objection. Absence of new tangible material made reopening invalid.
The Court ruled that reopening based solely on an audit objection amounts to change of opinion if the issue was previously examined. Without fresh tangible material, reassessment proceedings are unsustainable.
