The Delhi High Court held that delay in filing Form No. 67 cannot defeat a substantive claim for Foreign Tax Credit. It directed the Assessing Officer to verify and grant FTC, observing that denial on technical grounds would amount to unjust enrichment.
Delhi High Court held that prior testimony inadmissible under section 33 of the Indian Evidence Act, 1872 since prosecution didn’t prove that witness is unavailability for post charge cross-examination. Accordingly, appeal is dismissed.
The Court quashed the TPO’s order after finding that copies of agreements relied upon were not supplied, holding that denial of such documents violated the taxpayer’s right to defend.
The Court quashed assessment and appellate orders for denying exemption on technical grounds. It emphasised that appellate proceedings are a continuation of assessment and must rectify errors.
The Delhi High Court held that notices issued after the satisfaction note date were time-barred. Following earlier precedent, the impugned notices were set aside.
The Court ruled that excise duty refund received under an incentive scheme was a capital receipt and not taxable. It also rejected reduction from the block of assets.
The High Court set aside a GST order confirming ITC demand under Section 74 as the authority failed to consider the petitioner’s defence based on IBC moratorium. The matter was remanded for fresh hearing.
The Court set aside the Section 197 order holding that distribution fees were treated as royalty without concrete reasoning. It directed issuance of a NIL tax withholding certificate.
The High Court dismissed Revenue appeals for AY 2006-07 to 2011-12, holding that its earlier decisions on treaty interpretation squarely applied. It ruled that the Tribunal correctly relied on binding precedents, leaving no ground for interference.
elying on Supreme Court precedent, the Court upheld ITAT’s finding that reopening based on reappraisal of existing records is invalid. The Revenue’s appeal was dismissed.
