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Delhi High Court

Rejection of Form SVLDRS-1 justified if Assessee not declares all his tax dues

August 31, 2020 1224 Views 0 comment Print

Chaque Jour Hr Services Pvt. Ltd. Vs. Union of India & Ors. (Delhi High Court) Section 129 nowhere contemplates fragmented settlement of tax dues. The discharge certificate issued under Section 126 with respect to the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS’) is considered to be conclusive as to the matter […]

Shared received post amalgamation taxable as per substance of transaction to be Valued Entirely on Different Fundamentals

August 28, 2020 7242 Views 0 comment Print

The issue under consideration is whether proceeds release from shares exchange with new shares because of amalgamation process will be taxable under income tax?

HC Stays Insolvency Proceedings initiated by SBI against Anil Ambani

August 27, 2020 1290 Views 0 comment Print

Delhi High Court stays IBC proceedings against Anil Ambani. Counter-affidavits to be filed. Proceedings against petitioner under Part-III of IBC stayed.

No Coercive Action by DGGI Without a Weeks Prior Notice: Delhi HC

August 27, 2020 1230 Views 0 comment Print

No Coercive Action by DGGI against Respondent Without a Weeks Prior Notice: Delhi HC

Employee of PSU & Nationalised Banks Not Treated as Government Employee for Exemption u/s 10(10AA)

August 25, 2020 244662 Views 52 comments Print

The issue under consideration is whether the assessee being employee of Public Sector Undertaking (PSU) and Nationalised Banks treated as government employee for the purpose of exemption u/s (10AA)(i)?

No Equalisation Levy Applicable in case of Mastercard Asia

August 25, 2020 2997 Views 0 comment Print

The issue under consideration is whether the equalisation levy will be applicable in case of Mastercard Asia or not?

HC Dismisses Petition Seeking Relief from Pre-deposit for Filing Appeal before Tribunal

August 19, 2020 1695 Views 0 comment Print

Dish TV India Limited Vs Union of India & Ors. (Delhi High Court) High Court dismissed the petition filed for seeking relief from Pre-deposit for filing of appeal since the assessee is earning sufficient turnover to pay the pre-deposit and hence court has clearly state that the Tribunal will entertain the appeal only on payment […]

RTI Seeking Details of Minutes of Meeting of GSTN – HC refers matter back to CIC

August 18, 2020 8622 Views 0 comment Print

The issue under consideration is whether RTI application seeking disclosure of Minutes of the Board Meeting & resolutions of Goods & Service Tax Network (GSTN) by information commissioner will be sustain in law?

Person Eligible for SVLDRS, 2019 even if Amount quantified on or before 30.06.2019 gets Modified Subsequently

August 14, 2020 1107 Views 0 comment Print

Seventh Plane Network Private ltd. Vs. Union of India & ORS. ( Delhi High Court) The issue under consideration is whether the petitioner was eligible to apply under the SVLDRS, 2019 even if the amount of duty involved in the audit had not been quantified before 30th June, 2019? High Court states that, the audit […]

HC direct GST authorities to decide on release of IGST & Duty Drawback

August 13, 2020 642 Views 1 comment Print

High Court direct GST authorities to decide Question of IGST & Duty Drawback

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