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Delhi High Court

Delhi HC Quashes Notices: Lack of specified authority approval for Income Tax Reassessment

January 17, 2024 4110 Views 0 comment Print

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.

Delhi HC Orders Swift Refund of Rs 8,35,184/- Under Delhi VAT Act

January 17, 2024 663 Views 0 comment Print

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.

Retrospective GST Registration Cancellation invalid if Petitioner Denied Opportunity to Contest 

January 17, 2024 855 Views 0 comment Print

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.

Software Sale Payment Not Royalty under Indo-Singapore DTAA: Delhi HC

January 17, 2024 1197 Views 0 comment Print

Delhi High Court upholds ITAT order: Payments received for software sale/supply not considered royalty under India-Singapore Double Taxation Avoidance Agreement (DTAA).

Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order

January 16, 2024 2982 Views 0 comment Print

Delhi High Court nullifies reassessment under IT Act, citing lack of independent application of mind. In-depth analysis of Sahu Exports vs. ACIT judgment.

HC upheld addition of Suspicious Loan under Section 68 instead of under Section 41(1)

January 16, 2024 1020 Views 0 comment Print

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.

HC upholds Prohibition on export of Non-Basmati Rice due to non-payment of export duty

January 16, 2024 969 Views 0 comment Print

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.

Delhi HC Permits Revenue to Approach Court in Black Money Act Violation case

January 16, 2024 1062 Views 0 comment Print

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.

Conditions for invoking Section 263: AO Order must be Erroneous & Prejudicial to Revenue

January 16, 2024 1035 Views 0 comment Print

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.

AO’s Addition Unsustainable Without Incriminating Material from Relevant Search: Delhi HC

January 16, 2024 2826 Views 0 comment Print

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.

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