Read about Ganesh Sales Corporation’s case where Delhi HC overturns GST registration cancellation due to procedural lapses in the show cause notice and order.
Detailed analysis of the Delhi High Court’s modification of the order in Manish Anand Vs AVATO Ward-45 State Goods And Services Tax & Ors. regarding the retrospective cancellation of GST registration for failure to furnish returns.
Delve into the crucial judgment of Orchid Infrastructure Developers Pvt Ltd Vs PCIT, where the Delhi High Court ruled against reopening assessments under Section 147/148 after a final settlement order under Section 245D(4).
Delhi High Court rules in favor of Oriflame India Pvt Ltd, withdrawing TPO’s proposed income adjustments, applies TNMM over RPM. Details of the case analysis here.
Delhi High Court rules ITAT should recall its order under Section 254 to correct a manifest error apparent on record in PCIT vs Fiserv India Pvt Ltd case. Details here.
Delhi High Court rules that Income Tax Officer cannot withhold taxpayer’s deposited amount without framing final assessment order during stay period. Full judgment analysis.
Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service.
Delhi High Court rules Yes by PCIT not valid approval under Section 151 of IT Act, 1961. Analysis of mechanical approval in reassessment proceedings.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.
