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Delhi High Court

Delhi HC Directs BCI to Enrol South Korean Advocate Pending Reciprocity Appeal

April 9, 2025 378 Views 0 comment Print

Delhi HC addresses BCI appeal on Deayoung Jung’s enrolment. Reciprocity, AIBE results, and compliance issues are highlighted in the order.

Delhi HC Quashes Faceless Assessment for Lack of SCN cum Draft Order

April 9, 2025 2094 Views 0 comment Print

Delhi HC sets aside income tax assessment for AY 2018-19 due to non-issuance of mandatory show cause notice and draft order under Section 144B of the IT Act.

Exemption u/s. 11 and 12 allowed as application of funds was deployed not to earn income

April 8, 2025 792 Views 0 comment Print

Delhi High Court held that application of funds by Indian Broadcasting Foundation in BARC doesn’t qualify as deployment was not intended to yield income/profit hence denial of exemption u/s. 11 and 12 of the Income Tax Act not justified.

Service Tax Non-Payment Due to Uncertainty Not Fraud or Willful Misstatement: Delhi HC

April 8, 2025 597 Views 0 comment Print

Delhi HC upholds CESTAT order, stating sub-contractor’s non-payment of service tax due to uncertainty is not wilful misstatement or fraud.

Detention Invalid as Customs Fails to Issue SCN Within Statutory Period: Delhi HC

April 8, 2025 813 Views 0 comment Print

Delhi High Court orders release of gold bangles, stating customs cannot issue show cause notice post one year. Detention deemed impermissible.

DRI Can Clone Data from Seized Devices and Return Them: Delhi HC

April 8, 2025 1398 Views 0 comment Print

Delhi HC permits Customs to clone seized device data, not retain devices during prosecution. Petitioners agree to data verification process.

Delhi HC Slams Customs for Delayed Seizure & Irregular Detention of Export Goods

April 8, 2025 960 Views 0 comment Print

Delhi High Court criticizes Customs for prolonged detention of export goods, orders provisional release, citing departmental circular.

Adjustment of Tax Refund Against Demand Unjustified Due to Stay on Coercive Action

April 7, 2025 1233 Views 0 comment Print

Delhi High Court held that adjustment of refund against outstanding demand not justified on account of an order interdicting coercive action for recovery of dues. Accordingly, petition is allowed and refund amount is directed to be paid.

Delhi HC Orders Reassessment of DTVSV Application, Rejects PCIT’s Cancellation

April 7, 2025 897 Views 0 comment Print

Delhi HC orders re-assessment of Seema Tripathi’s DTVSV application after rejecting cancellation by PCIT, citing judicial precedents for interest waiver.

Statutory Time Limits Must Be Respected; No Extension Without Justified Reasons

April 5, 2025 1899 Views 0 comment Print

Delhi High Court dismisses B.U. Bhandari firm’s plea for late ITR filing; vague medical grounds and lack of evidence cited for rejecting Section 80IB benefit.

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