Delhi High Court’s directive in Santosh Kumar Gupta vs. Union of India emphasizes taxpayer rights during GST inspections. Coercion claim addressed.
The appeal primarily revolves around the treatment of expenses incurred by ST Microelectronics Pvt. Ltd. in purchasing licensed software and on employee training.
Explore the Delhi High Court’s decision on Triveni Enterprises Limited vs ITO. Learn why the court upheld Section 115BBE of the Income Tax Act, dismissing fears of misuse as grounds for unconstitutionality.
Delhi High Court nullifies cancellation of GST registration in Sant Ram vs Delhi State GST case. Detailed analysis of Section 29(1) and 29(2) of CGST Act. Legal insights.
Delhi High Court orders PCCIT to decide Industria Chimica Adriatica Ica’s application for delay condonation in filing income tax return (ITR) for AY 2017-18. Details and implications.
Delhi High Court sets aside Circular curbing adjudicating authority’s discretion, deems it contrary to Section 110A of Customs Act. Full judgment provided.
Delhi High Court ruling favors Jite Shipyard Ltd, limiting deductions for expenses related to income other than gross income. Analysis of AY 2015-16 case.
Explore the Delhi High Court judgment in Chief Commissioner of Income Tax vs. Vishnu Apartments. Learn about the Rs.47.07 Cr addition dispute, collaboration agreement, and the court’s reasoning.
Delhi High Court orders refund after correcting challan for Transcend India Pvt Ltd. Analysis of DTVSV Act implications and court directives.
Electricity distribution companies were not entitled to collect gst from their customers and charges for metering equipment, testing fee for meter, labour charges from customers for shifting of meters, charges for bills and application for releasing connection of electricity were all integral part of services of distribution of electricity.
