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Delhi High Court

Understanding Section 263: Erroneous Orders & Revenue Impact

October 10, 2023 1173 Views 0 comment Print

Explore PCIT vs H.T.L Ltd case – invoking Section 263. Learn about the two crucial conditions, erroneous orders, and revenue impact, in this Delhi High Court judgment

Delhi HC Permanently Blocks Rogue Websites Streaming Disney Hotstar Content

October 7, 2023 1317 Views 0 comment Print

In a landmark ruling, Delhi High Court permanently restrains 50 rogue websites from illegally streaming Disney Hotstar shows and movies, upholding copyright protection

Shipping bill amendment u/s. 149 allowed based on documents in existence at the time of export

October 6, 2023 3615 Views 0 comment Print

Delhi High Court held that amendment of shipping bill u/s 149 of the Customs Act, 1962 allowed based on the documentary evidences which was in existence at the time the goods were exported.

CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

October 6, 2023 2364 Views 0 comment Print

Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.

Disallowance under Section 14A Not Applicable for Stock in Trade Securities

October 5, 2023 1437 Views 0 comment Print

Explore Delhi High Court’s judgment on disallowance under Section 14A of Income Tax Act, 1961, in case of Punjab National Bank (Erstwhile United Bank of India)

Court Didn’t Dispense with Pre-deposit Requirement in Non-Rare Case

October 5, 2023 1029 Views 0 comment Print

Delhi High Court didn’t invoked power to dispense with the requirement of pre-deposit as the case doesn’t fall in the category of rare and exceptional case. Further, it was found that petitioner was actively involved in evasion of duty and intent the parties to misdeclare imports.

Disallowance u/s 14A without scrutinizing books of accounts is unwarranted

October 5, 2023 1059 Views 0 comment Print

Delhi High Court held that disallowance under section 14A of the Income Tax Act without scrutinizing the accounts of the respondent/assessee unjustified in law and hence liable to be set aside.

Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

October 4, 2023 5892 Views 0 comment Print

In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.

HC quashed order passed by Officer not having jurisdiction

October 4, 2023 8025 Views 0 comment Print

Delhi High Court quashes jurisdiction in Sumitomo Mitsui Financial Group Inc vs. CIT case, leading to the setting aside of impugned orders and notices under the Income Tax Act.

Use of third party trademark as meta-tags amounts to infringement

October 4, 2023 2148 Views 0 comment Print

Explore Kapil Wadhwa vs. Samsung Electronics case, a Delhi High Court landmark decision on using third-party trademarks in meta-tags. Learn about its legal implications

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