Delhi High Court quashes income tax reassessment notices in case of Twylight Infrastructure Pvt Ltd due to absence of specified authority approval, emphasizing mandatory requirement.
ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment.
Delhi High Court directs retrospective cancellation of GST registration from date of last filed return. Analysis of judgment in Raj Enterprises vs Superintendent Range 25 GST.
Delhi High Court upholds ITAT order: Payments received for software sale/supply not considered royalty under India-Singapore Double Taxation Avoidance Agreement (DTAA).
Delhi High Court nullifies reassessment under IT Act, citing lack of independent application of mind. In-depth analysis of Sahu Exports vs. ACIT judgment.
Explore Delhi High Court’s ruling on Section 41(1) of the Income Tax Act in Valley Iron and Steel Co. Ltd. vs. PCIT. Detailed analysis and implications of the judgment.
Assessee-company who was an exporter of rice and other agricultural products, received an Order from its overseas buyer M/s Indi Sino Trade Pte Ltd for the sale of 40,000 MT of rice which was to be exported from Kandla Port in Gujarat.
Explore Delhi High Court’s decision allowing the revenue to challenge Black Money Act proceedings in PCIT vs. Ashok Kumar Singh. Detailed analysis of the judgment.
Explore the Delhi High Court’s judgment on CIT – International Taxation, highlighting the invalidity of invoking S. 263 without satisfying twin conditions. Full analysis and implications.
Delhi High Court’s ruling in PCIT (Central) vs. Sanjay Singhal upholds ITAT’s deletion of addition under Section 69A for AY 2015-16, emphasizing need for incriminating material for valid additions.