Delhi High Court rejects Revenue’s plea for condonation of 880-day delay in re-filing an income tax appeal against Anil Bhalla.
Delhi High Court dismisses JV Creatives’ petition against provisional attachment under Section 83 of CGST Act, citing revenue protection.
Delhi High Court remands Alcatel Lucent’s transfer pricing case to ITAT, questioning selection of comparables in ALP determination. Detailed review of objections awaited.
Delhi HC permits video conferencing for investigations in the Directorate of Enforcement vs. Rajni Kohli case, addressing travel bans and compliance issues.
Delhi High Court rules temporary business suspension due to health does not justify GST registration cancellation for M/s Maha Kuber Garments.
Delhi High Court judgment on Cadence Design’s appeal against the ITAT order regarding transfer pricing comparables. Key findings on ALP determination and comparability.
Delhi HC grants bail to accused in cattle smuggling case due to prolonged detention, documentary evidence, and lengthy trial prospects.
Delhi High Court quashes reassessment notices in ARN Infrastructures case, citing limitation under Section 149 and Supreme Court’s Abhisar Buildwell judgment.
Delhi High Court held that CBDT vide notification dated 12.05.2022 and 28.05.2022 has authorised ACIT / DCIT to act as prescribed income-tax authority for the purpose of issuance of notice under section 143(2) of the Income Tax Act.
The power to reassess can be invoked only on the basis of material that may be pertinent to a particular AY, that principle would pale into insignificance where the assessee fails to assert a change or a fundamental alteration of the facts which are asserted to have remained unaltered.
