Delhi High Court

HC upheld ITAT order allowing carry forward of losses and depreciation to SICK Company under BIFR

Principal Commissioner of Income Tax Vs M/s Rajasthan Explosives and Chemicals Ltd. (Delhi High Court)

The Revenue in this appeal under Section 260A of the Income Tax Act, 1961 questions the decision of the Income Tax Appellate Tribunal (ITAT)....

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Applicability of time-limit U/s. 153(2A) when ‘assessment’ is set aside and an ‘assessment order’ being set aside

Nokia India (P) Ltd. Vs Dy. CIT (Delhi High Court)

In other words, in all instances of an assessing officer having to pass a fresh assessment order upon remand where section 153(2A) would apply, the assessing officer would be bound to follow the time-limit imposed by sub-section (2A). Where the assessing officer was only giving effect to an appellate order, then section 153(3)(ii) of the ...

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Tax Exemption to encourage Industrialization cannot be equated with Tax Refund

M/s. Ultratech Cement Limited Vs. State Of Gujarat And Ors. (Delhi High Court)

Exemption from tax to encourage industrialization cannot be equated with refund of tax. They are two different legal and distinct concepts. An exemption is a concession allowed to a class or individual from general burden for valid and justifiable reason. ...

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Section 263: Revisional order becomes legally fragile on failure to provide opportunity of hearing to assessee

Bses Rajdhani Power Ltd. Vs. Principal Commissioner Of Income Tax (Delhi High Court)

What is contemplated by Section 263, is an opportunity of hearing to be afforded to the assessee. Failure to give such an opportunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice....

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HC dismiss petition demanding Movies with ‘A’ Certificate be Not Shown on TV despite editing

Erada Gopi Chand Vs. Union Of India & Anr. (Delhi High Court)

Erada Gopi Chand Vs. Union Of India & Anr. (Delhi High Court)  The primary ground of challenge raised in this writ petition is to the effect that once having accorded a certification to a film under Section 5A of the Cinematograph Act, 1952, the Central Board of Film Certification, constituted by the Central Government under [&hellip...

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Merely Playing Rummy with Small Stakes in a Club not makes it Gambling

Suresh Kumar Vs. Central Secretariat Club (Delhi High Court)

Merely because a card game of rummy was played in the club premises with small stakes from a few annas to some rupees would not make it gambling as held by the Supreme Court in the judgment in the case of State of Andhra Pradesh Vs. K. Satyanarayana & Ors. AIR 1968 SC 825...

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Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court)

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court) Due to difference of opinion on below issues  between Justices S Muralidhar and Prathiba M Singh, Delhi High Court, has referred the Mitusubishi’s TDS case to Chief Justice for appropriate orders:- (i) Whether the ITAT fell into error in holding that Section 40(a) (i) of [...

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HC grants interim relief in case related to credit of clean energy cess on purchase of coal

Hind Energy and Coal Benefication (India) Ltd. v. Union of India (Delhi High Court)

In the present case, it is stated that the Petitioner has already paid the Clean Energy Cess under Chapter VII of the Finance Act, 2010 CFA 2010') on the coal lying in stock on 30th June, 2017. Such stock is stated to be around 2,85,418 tonnes, on which the cess already paid is to an extent of Rs. 11.41 crores....

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S. 264: Powers & duties of CIT while dealing with a revision application

Paradigm Geophysical Pty Ltd Vs. DCIT (Delhi High Court)

Commissioner cannot refuse to entertain a revision petition filed by the assessee under Section 264 of the Act if it is maintainable on the ground that a similar issue has arisen for consideration in another year and is pending adjudication in appeal or another forum. ...

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Claim of depreciation on land cannot be termed as clerical mistake

M/s Ambience Hospitality Pvt Ltd. Vs Dy Commissioner of Income Tax (Delhi High Court)

It is a manifest procedure that before filing of the Income Tax return for the assessment year 2007-2008 by the petitioner, the same is scrutinized, firstly, by the auditors of the company. Secondly, by the directors of the company before endorsing their signatures on the final Balance Sheet. Therefore, it cannot be considered as a mere a...

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