Delhi High Court stays ED proceedings in PMLA case involving Pawan Kant, citing exoneration by CESTAT and interconnectedness with Customs Act charges.
Delhi High Court held that revisionary power under section 263 of the Income Tax Act can be invoked only in case of no enquiry. The revisionary power cannot be invoked in case of inadequate enquiry.
Delhi High Court held that the assessee company being a debt free company the question of receiving any interest on receivables did not arise. Accordingly, the adjustment made by AO on account of interest on outstanding receivables. Writ dismissed as no substantial question of law arose.
Since the inquiry had already been completed and the applicant had also filed her representation on the Inquiry Report, UPSC advice had also been given to the applicant to submit her representation, the applicant has had the opportunity to put forward her case including all relevant evidence and documents in support of her defence. Thus the disciplinary proceedings were at the final stage and the Charge Memorandum had been rightly issued.
Explore the Delhi High Court judgment on Sai Aluminium Exim vs PR Commissioner of GST. Learn about the reconsideration of GST registration cancellation without specific reasons, legal analysis, and implications.
Delhi High Court held that non-deposition of deducted tax with the revenue by the employer cannot be recovered from employee as employee after accepting salary post TDS deduction doesn’t have any control over it.
Explore Gunjan Bindal case where Delhi High Court rules against Revenue Department’s cash seizure under Section 67 of CGST Act. Detailed analysis, implications, and judgment insights.
Delhi High Court in matter involving Law Minister of the State of West Bengal in illegal coal excavation case directed Directorate of Enforcement (ED) to summons the petitioner at its Kolkata Office by giving at least 24 hours notice considering the age and medical status of the minister.
Delhi High Court held that tribunal rightly deleted disallowance made by AO u/s. 14A of the Income Tax Act read with rule 8D of the Income Tax Rules as assessee had sufficient interest-free funds available with it to make investment.
Delhi High Court did not granted permission to travel abroad to the petitioner involved in hawala transactions as investigation in FIR registered by Special Cell (EOW) and ECIR registered by the Directorate of Enforcement is pending and petitioner has not placed on record any cogent reason to travel abroad.
