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Delhi High Court

GST Department Assures High Court of Compliance with GST Law in Attachment Orders

August 8, 2023 1344 Views 0 comment Print

Delhi High Court’s decision on a plea concerning provisional attachment order and supplier communications under the CGST Act. GST Dept promises care.

HC Explains Relevant Stage for Presenting Facts under Section 148A(b) of IT Act

August 8, 2023 984 Views 0 comment Print

Delhi High Court allows Sukhmeet Kaur to reply to SCN, underlining the relevant stage to present facts under Section 148A(b) of the Income Tax Act.

Bail Application of Manish Sisodia Rejected Under PMLA

August 7, 2023 906 Views 0 comment Print

Delhi High Court rejected the bail application of Sh. Manish Sisodia as twin conditions as provided under Section 45 of Prevention of Money Laundering Act, 2002 (PMLA) not satisfied.

Cash Cannot Be Seized Without Official Seizure under CGST Act: Delhi HC

August 6, 2023 1266 Views 0 comment Print

Delhi HC challenges respondents’ action to seize ₹19.5 lakh during a CGST Act search. Verdict favors refund of the unlawfully removed cash to the petitioner.

Delhi HC Quashes Section 147 Order Passed Without Issuing SCN

August 6, 2023 2970 Views 0 comment Print

Delhi High Court invalidates the income revision u/s 147 of Income Tax Act by ITO against SB Distributors due to the absence of Show Cause Notice.

GS1 India’s Income Tax Exemption Denial: An Insight into Delhi HC’s Verdict

August 6, 2023 657 Views 0 comment Print

Delve into the Delhi High Court’s decision rejecting GS1 India’s tax exemption claim under Section 2(15) of the Income Tax Act, pertaining to AY 2013-14.

Delhi HC: TNMM Suitable Method for Indenting-Transactions ALP

August 6, 2023 420 Views 0 comment Print

Read the full text of the Delhi High Court judgment in the CIT vs. Sumitomo Corporation India Pvt Ltd case, concerning Assessment Years 2012-13 and 2013-14. TNMM found suitable for determining ALP for international indenting-transactions.

Delhi HC Scraps Re-Assessment Order Lacking Officer’s Details

August 6, 2023 765 Views 0 comment Print

Delhi High Court invalidates tax re-assessment order for lack of issuing officer’s information. Explore the court’s reasoning and implications.

PayPal Obliged to Fulfill Reporting Duties Under PMLA as Payment System Operator

August 5, 2023 1983 Views 0 comment Print

Delhi High Court held that PayPal is liable to be viewed as payment system operator and obliged to comply with reporting entity obligation as placed under PMLA

Reopening of assessment quashed as PCIT granted approval without adequate inquiry

August 5, 2023 1740 Views 0 comment Print

Delhi High Court held that reopening of assessment liable to be quashed as PCIT simply rubber-stamped the attempt of AO to reopen the assessment without inquiring about various basic issues involved in the matter like applicability of section 50C, cost of acquisition and claim of deduction u/s 54EC.

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