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Delhi High Court

Delhi HC Invalidates Income Tax Notice Over Mistaken Property Ownership

August 11, 2023 570 Views 0 comment Print

Delhi HC quashed an Income Tax notice issued on the mistaken belief of property ownership in Mansi Garg & Ors Vs CIT directing correction.

HC se-aside Section 148A(b) notice not having name & designation of officer

August 9, 2023 2961 Views 0 comment Print

Delhi High Court quashes Section 148A(b) notice due to missing officer details in LSR Medical Pvt. Ltd. Vs DCIT case. Learn about the legal analysis and implications

Can an Arbitration Tribunal Decide on a Fraudulent Agreement’s Validity?

August 9, 2023 2379 Views 0 comment Print

Explore the Avantha Holdings vs. CG Power case as Delhi High Court evaluates the arbitrability of disputes involving fraud allegations and an existing arbitration agreement.

Using ‘Arbitration’ or ‘Arbitrator’ in a Title Does Not Automatically Imply an Arbitration Agreement

August 8, 2023 1386 Views 0 comment Print

Delhi High Court held that the main attribute of an arbitration agreement is thus consensus ad idem to refer the disputes to arbitration. Mere use of the word ‘arbitration’ or ‘arbitrator’ is not enough to construe an agreement to be an arbitration agreement.

TDS not deductible on Commission to Non-Resident overseas Agent

August 8, 2023 8280 Views 0 comment Print

Analysis of Delhi HC ruling in PCIT Vs Maharani Enterprises: No TDS deductible on commission payment to non-resident agent overseas. Read the judgment.

GST Department Assures High Court of Compliance with GST Law in Attachment Orders

August 8, 2023 1620 Views 0 comment Print

Delhi High Court’s decision on a plea concerning provisional attachment order and supplier communications under the CGST Act. GST Dept promises care.

HC Explains Relevant Stage for Presenting Facts under Section 148A(b) of IT Act

August 8, 2023 1182 Views 0 comment Print

Delhi High Court allows Sukhmeet Kaur to reply to SCN, underlining the relevant stage to present facts under Section 148A(b) of the Income Tax Act.

Bail Application of Manish Sisodia Rejected Under PMLA

August 7, 2023 1083 Views 0 comment Print

Delhi High Court rejected the bail application of Sh. Manish Sisodia as twin conditions as provided under Section 45 of Prevention of Money Laundering Act, 2002 (PMLA) not satisfied.

Cash Cannot Be Seized Without Official Seizure under CGST Act: Delhi HC

August 6, 2023 1494 Views 0 comment Print

Delhi HC challenges respondents’ action to seize ₹19.5 lakh during a CGST Act search. Verdict favors refund of the unlawfully removed cash to the petitioner.

Delhi HC Quashes Section 147 Order Passed Without Issuing SCN

August 6, 2023 3651 Views 0 comment Print

Delhi High Court invalidates the income revision u/s 147 of Income Tax Act by ITO against SB Distributors due to the absence of Show Cause Notice.

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