Delhi High Court rules ITAT should recall its order under Section 254 to correct a manifest error apparent on record in PCIT vs Fiserv India Pvt Ltd case. Details here.
Delhi High Court rules that Income Tax Officer cannot withhold taxpayer’s deposited amount without framing final assessment order during stay period. Full judgment analysis.
Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service.
Delhi High Court rules Yes by PCIT not valid approval under Section 151 of IT Act, 1961. Analysis of mechanical approval in reassessment proceedings.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.
Explore the Delhi High Court’s judgment on AIDC exemption eligibility for soyabean oil imports under TRQ until 30.06.2023, despite discrepancies in Bill of Lading dates.
Delhi High Court remands the case of Optiemus Infracom Limited vs Deputy Commissioner of Customs, directing a re-adjudication on the credit of customs refund to the Consumer Welfare Fund.
Delhi High Court held that charges relating to clandestine removal and undervaluation of goods cannot be sustained merely on the basis of assumptions and presumptions. Accordingly, addition rightly deleted.
Delhi High Court mandates inclusion of both parents’ names on educational certificates, challenging regressive norms. Read the full judgment here.
