Delhi HC quashes supplementary Section 148A(b) notice issued by AO, citing time limit and monetary limit violations. Highlights limitations under Section 149 of IT Act.
M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) Delhi High Court, in the case of M/s. Elite International through Proprietor Shri Rohan Arora vs. Commissioner of CGST Delhi North & Ors., overturned the rejection of a GST refund application worth ₹16,10,541. The petition […]
Delhi High Court upheld ITAT’s decision in CIT vs. Cargill Global Trading, ruling that discount charges are not interest and not subject to TDS under Section 195.
Delhi HC dismisses Addichem Speciality LLP’s plea for limitation extension under CGST Act, citing statutory constraints and precedents like Singh Enterprises.
Delhi HC ruled on reassessment notices under IT Act, 1961, addressing amendments by Finance Act, 2021, and limitation periods following Supreme Court precedents.
Delhi HC examines NFRA’s jurisdiction in issuing show-cause notices to Engagement Quality Control Reviewers (EQCRs) under Section 132(4)(c) of Companies Act, 2013.
Delhi High Court quashes reopening of assessment for Shri Tarlochan Lal Goel for AY 2011-12 due to erroneous grounds in the reassessment notice.
Delhi High Court held that gold bangles worn by foreigner coming to India being part of personal effects is not required to be declared. Accordingly, seizure of such gold bangles by customs department is unjustifiable in law.
Delhi High Court held that deeming income from house property @50% merely on the assumption that assessee was signatory to the instrument is untenable in law since assessee doesn’t own beneficial interest in the property.
Delhi High Court sets aside Riddhi Siddhi Enterprises’ GST cancellation due to lack of reasoning. The order allows fresh proceedings in accordance with law.
