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.
Delhi High Court held that liquor being sold by different companies incorporated by appellant. Accordingly, manufacturer and seller of the liquor was one and entire attempt was to avoid payment of excise duty by hiding behind the cloak of different companies. Hence, demand of excise duty on leftover stock upheld.
Delhi High Court orders re adjudication in Omkara Footwear case, challenging rejection of refund appeals for non-existent entity and delayed payment. Full judgment analysis.
Delhi High Court held that the Trade Notice no. 08/2023 dated 20.06.2023 issued by DGFT setting out the conditions of eligibility and procedure for allocation of quota for export of broken rice set aside. Further, respondent are directed to re-evaluate the criteria for allocation of quota for export of broken rice.
Delhi High Court’s decision in ITA 1260/2018, addressing disallowance under Section 14A of the Income Tax Act. Learn about the quantum, computation, and implications for Caraf Builders & Constructions Pvt. Ltd.
Delhi High Court held that applicant cannot be denied the benefit of time spent by it in pursuing the review application as it was a sufficient cause which sought to explain the delay. Accordingly, delay of 79 days in filing appeal condoned.
Delhi High Court held that the insertion of second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005. Petition dismissed in view that appeal doesn’t bear any substantial question of law.
Delhi HC grants stay on alleged time-barred Section 148 Income Tax notice for AY 2012-13. Get insights into legal aspects and implications of decision.
