Delhi High Court held that provision of section 292B doesn’t include passing of order u/s. 148 overlooking error apparent on the face of the record. Thus, order passed overlooking error is liable to be set aside.
The Delhi High Court quashed a tax reassessment notice issued to Indus Towers Ltd. for AY 2009-10, citing procedural lapses and missed statutory deadlines.
Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of personal effects, the detention of gold chain is liable to be set aside.
Delhi HC ruled WGF Financial Services can’t claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn’t its regular business activity.
Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measures within two weeks.
Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.
Delhi High Court rules that Section 68 does not apply when shares are issued for goodwill without monetary consideration. No substantial question of law found.
Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in detention.
Delhi High Court rules that government employees cannot change LTC destinations midway without prior approval, dismissing a review plea on procedural grounds.
Delhi High Court examines Nokia Network OY’s Permanent Establishment (PE) status in India, addressing taxation on software revenue, interest income & vendor financing.
