Delhi High Court verdict on Commissioner of Income Tax vs Bank of Tokyo-Mitsubishi UFJ Ltd. states that interest received by Indian Permanent Establishment on deposits maintained with Head Office/Overseas Branch is not taxable in India.
Delhi High Courts ruling in PCIT Vs. Pavitra Realcon Pvt. Ltd. highlights that undisclosed income assessment cant be based solely on statements made during a search.
Delhi High Court sets aside rejection of GST refund application due to missing export agreement, orders re-examination of documents.
Delhi High Court modified the retrospectively canceled GST registration of Chehak Fashions to the date of the SCN issued by the GST department.
Delhi High Court grants relief to Umang Realtech, allowing response filing for GST Show Cause Notice, citing portal navigation issues. Analysis and judgment summary provided.
Delhi HC restores GST registration, citing procedural flaws in cancellation order. Detailed reasoning absent, order quashed.
Delhi High Court sets aside an ex-parte order, emphasizing the importance of considering taxpayer replies in GST proceedings.
Delhi High Court set aside an order against Ethos Limited for non-consideration of a detailed GST reply. The Proper Officer must reassess the case fairly within 30 days.
Delhi High Court dismisses appeal against IBBI, citing res judicata principle. Full text of judgment and analysis provided.
Assessee can’t be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) even where the time limit for an appeal had not expired as DTVSV Act aspired to finally free the tax arrears locked in the litigation combat for ages and ultimately ensures timely collection of tax.
