Delhi High Court held that Freight Logistic Support Service provided by appellant are not in the nature of Fee for Technical Services/ Fee for Included Services u/s. 9(1)(vii) of the Income Tax Act and accordingly appeal fails.
The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit on inputs and input services as per their ST-3 returns for the period 10.09.2004 to 31.03.2007
Delhi High Court quashes GST order against Snar Homes Developer, citing non-consideration of the petitioner’s reply. Fresh proceedings allowed per law.
Delhi High Court overturns order in Interglobe Enterprises vs. PCIT case, ruling that ₹1.51 crore interest income cannot be taxed twice. Case remanded for reassessment.
Delhi HC clarifies the wide scope of Section 264 of the Income Tax Act, emphasizing that the Commissioner must address errors leading to over-assessment, even if raised for the first time in a revision application.
Delhi HC dismisses Revenue’s appeal against ITAT order in Vatika Landbase case, ruling no basis for income addition. ITAT’s findings upheld.
Delhi High Court held that the unlocking/activation of the mobile phone merely makes the mobile phone more usable in the destination country and the same would therefore not constitute “taken into use” under proviso to Rule 3 of Duty Drawback Rules.
Delhi HC directs Customs to pay current market value of seized gold, disposed of without informing the owner, plus costs for delay.
Delhi HC dismisses revenue’s appeal, affirming that cash sales during demonetization, accounted for and taxed, cannot be treated as unexplained income u/s 68.
Delhi High Court sets aside ₹14.63 crore penalty on Property Plus Realtors, ruling the order was issued beyond the statutory limitation period under Section 275(1)(c).
