Delhi High Court held that license fees paid to M/s. Remfry & Sagar for use goodwill vested in the company is allowable as deduction under section 37 of the Income Tax Act. Accordingly, appeal of the revenue dismissed.
Delhi High Court held that suo moto disallowance with bona fide yet mistaken belief that amount is liable to be offered for taxation, such mistake can be rectified via revision application under section 264 of the Income Tax Act.
Delhi High Court rules on Section 153C notices for AYs 2014-15 to 2020-21 in Dev Technofab Limited Vs DCIT, citing lack of incriminating material for reopening assessments.
Delhi High Court rules that CBIC is not required to clarify GST on Battery Energy Storage Systems (BESS), directing taxpayers to rely on statutory provisions.
Limitation period for Section 271DA penalty should be counted from the date of the assessment order and delay in making the reference could not extend the limitation period
Delhi High Court raises concerns over delays in counsel instructions by Customs Department. Directs Customs, DRI, DGGI, and CGST to formulate a unified SOP ensuring prompt and efficient legal proceedings.
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.
