Delhi High Court

Approach Nodal Officers for GST related grievances: HC

Sare Realty Projects (P.) Ltd. Vs Union of India (Delhi High Court)

Counsel for Revenue wishes to bring on record copies of Circular No. 39/13/2018-GST dated 03.04.2018 setting up an IT Grievance Redressal Mechanism in form of a Committee....

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Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)

Yum! Restaurants Asia Pte. Ltd. Vs. Dy. DIT (Delhi High Court)

Yum! Restaurants Asia Pte. Ltd. Vs. Dy. DIT (Delhi High Court)  In the present case, having started off on a wrong note that the original assessment was scrutinized and an order was passed under section 143(3) of the Act, the assessing officer proceeded to put up the note to the DIT as is evident from […]...

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HC issues guideline Revenue must follow in the matters of reopening of assessments

Sabh Infrastructure Ltd. Vs Asstt. CIT (Delhi High Court)

The Petitioner seeks the quashing of a notice dated 20-3-2015 issued under section 148 of the Income Tax Act (‘Act’) by the Assistant Commissioner (hereinafter assessing officer AO) and the order dated 1-2-2016 passed by the assessing officer disposing of the objections filed by the Petitioner to the said notice....

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Early hearing cannot be allowed until there are strong compelling and justifiable reasons

Dr. Prannoy Roy Vs DCIT ( Delhi High Court)

It is one of the most time-honoured and cardinal rule of administration of justice that a party (adversary) should be heard by any Court or Tribunal in the manner he has approached the Court/Tribunal and that he should never be preferred or selected over other litigants/adversaries from the long pending queue unless and until, we repeat,...

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Addition cannot be made by applying prudent man’s behaviour test

jaya Aggarwal Vs Income Tax Office (Delhi High Court)

One should not consider and reject an explanation as concocted and contrived by applying prudent man's behaviour test. Principle of preponderance of probability as a test is to be applied and is sufficient to discharge onus. ...

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Reassessment Notice U/s. 148 issued for mere non submission of Computation of income with form 56F is invalid

HCL Technologies Ltd.Vs Dy. CIT (Delhi High Court)

The AO’s reason for re-opening is that along with the certificate in Form 56F, which was the certificate of the CA, the working sheet of deduction was not enclosed. That was not a requirement of law. What Form 56F has to be accompanied with is specified under the Income Tax Rules itself. The mere fact that the working sheet may not have...

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Expense on Software cannot be capitalised mere because depreciation rate is spelt out in Schedule to Income-tax Act

Oriental Bank of Commerce Vs Additional Commissioner of Income Tax (Delhi High Court)

The mere circumstance that the depreciation rate is spelt out in the Schedule to the Income-tax Act in our opinion is not conclusive as to the nature of the expenditure and whether it resulted an enduring advantage to a particular assesseeIt is nobody’s case that assessee is dealing with computer softwares or is in the business of any r...

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Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor

CIT Vs. Brahmaputra Capital & Financial Services Ltd (Delhi High Court)

CIT Vs. Brahmaputra Capital & Financial Services Ltd (Delhi High Court) The revenue argues that in respect of the three entities, the decision not to reflect revenue recognition, and treat the interest payable as NPA could not be allowed and the ITAT erred in holding that under RBI’s norms, the revenue recognition method adopted was...

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If AO was satisfied as to assessee’s computation of disallowance U/s. 14A, invocation of rule 8D could not be allowed

Samvardhana Motherson International Ltd. Vs Asstt CIT & Anr. (Delhi High Court)

Samvardhana Motherson International Ltd. Vs ACIT (Delhi High Court) The chronology of events leading up to the passing of the orders under section 143(3) of the Act, clearly shows that the assessing officer was ‘satisfied with the claim of the assessee’ while passing the original orders. Rule 8D is triggered only in a case where [&hel...

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Delhi HC Judgment on adjustment of Advance Tax under PMGK Scheme, 2016 and other issues

Virag Tiwari Vs. Principal Commissioner Of Income Tax-21 & Others (Delhi High Court)

Virag Tiwari Vs. Principal CIT & Others (Delhi High Court) In the present case we perceive that an equitable resolution is possible on interpretation of the provisions without undermining the object and purpose behind the Amendment Act. Thus while we have rejected the argument that advance tax of Rs. 85,50,000/- can treated as payment...

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