Delhi High Court quashes GST demand order against Indian Highways Ltd, citing lack of reasoning. Case remanded for fresh adjudication with a detailed hearing.
Delhi High Court sets aside GST demand order against Xerox India Ltd, citing non-application of mind by the Assistant Commissioner. Case remanded for fresh consideration.
Delhi HC directs Nil TDS for SFDC Ireland citing no Permanent Establishment in India. Clarifies taxation under DTAA and Rule 28AA compliance.
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.