Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Interest u/s 234E of Income Tax for TDS returns prior to 01.06.2015 is illegal
Goods and Services Tax
Goods and Services Tax
C-forms cannot be cancelled retrospectively: Delhi HC
Goods and Services Tax
Goods and Services Tax
GST provisional attachment under section 83 cannot be extended
Goods and Services Tax
Goods and Services Tax
ITC Blocking: SCN issued in mechanical manner is without authority of law
Custom Duty
Custom Duty
Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report
Custom Duty
Custom Duty
Betal Nuts (Boiled Supari) classifiable under Chapter 8 of Customs Tariff Act
Income Tax
Income Tax
HC directs CIT to reconsider assessment to redetermine gross profit applicable to unexplained purchases
Goods and Services Tax
Goods and Services Tax
For limitation calculation for GST Refund Application Period from 01.03.2020 to 28.02.2022 not includible
Custom Duty
Custom Duty
Adjustment of duty drawback against pre-deposit under Section 129E of Customs not permissible
Income Tax
Income Tax
Refund payable to deductee cannot be set-off against TDS not deposited by deductor
Income Tax
Income Tax
Recourse to section 263 justifiable on concluding that AO committed an error in law
Income Tax
Income Tax
Exemption u/s 11 available as there is no profit motive in activity carried out by society
Goods and Services Tax
Goods and Services Tax
Bail granted in fraudulent ITC claim matter as co-accused already released on bail
Income Tax
Income Tax
