Delhi High Court

Revision petition U/s. 264 cannot be refused for pendency of similar petition for another year

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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Registration U/s. 12AA(3) cannot be made before date of introduction of Sec. 12AA(3)

U.P. Distillers Association Vs. Commissioner Of Income Tax (Delhi High Court)

U.P. Distillers Association Vs. CIT (Delhi High Court) In this case Assessee urged that, in any event, the cancellation could not have been from inception but only from the date Parliament amended Section 12AA, i.e. from 01.10.2004. HC  held that  that the cancellation of registration in this case could have related back only from the [...

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Section 153(2): Period of 60 days to be counted from whether date of vacation of stay or date of receipt of order

Saheb Ram Om Prakash Marketing (P) Ltd. Vs. CIT & Ors. (Delhi High Court)

Where in case of reassessment proceedings stay was granted by court and thereafter stay was vacated, the reassessment order was to be passed within 60 days from the date of vacation of stay, AO was not justified in saying that the period of 60 days should be counted from the date of receipt of order in office since it was not aware of the...

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Non-payment of minimum wages to workers is unconscionable and unpardonable in law: HC

Central Secretariat Club Vs. Geetam Singh (Delhi High Court)

Central Secretariat Club Vs. Geetam Singh (Delhi High Court) Non-payment of minimum wages, to a workman is, therefore, unconscionable and unpardonable in law. It strikes at the very root of our constitutional framework, and belies the aspirations set out in the preamble thereto. The preamble to the Constitution is the Constitution. It is ...

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Dissemination of Yoga is within the Term Medical Relief and imparting education

The Commissioner Of Income Tax- Exemption Vs. Patanjali Yogpeeth (Nyas) (Delhi High Court)

While admitting an appeal by the Revenue against the ITAT Delhi’s order granting relief to Patanjali, the Delhi High Court recently ruled that propagation of yoga, Vedic philosophy, practice of yoga, education with respect to yoga are to be considered as medical relief for the purpose of granting exemption under the provisions of the In...

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S. 68 Principle of peak credit not applicable when deposits remain unexplained

CIT Vs D.K. Garg (Delhi High Court)

For adjudicating upon the plea of peak credit the factual foundation has to be laid by the assessee. He has to own all cash credit entries in the books of account and only thereafter can the question of peak credit be raised...

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AO cannot have disregard finding directions of DRP and pass final assessment order

M/s Ess Distribution (Mauritius) S.N.C.ET Compagnie Vs. Assistant Commissioner Of Income Tax (Delhi High Court)

That judgment referred to the order of the DRP which had held that both the Assessees were not eligible Assessee under Section 144C (15) of the Act and that order of the DRP was binding on the AO. It was further held by this Court that the AO could not have disregarded the finding directions of the DRP and passed the final assessment ord...

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Section 263: Failure to issue notice on any particular issue

Bses Rajdhani Power Ltd. Vs. Principal CIT (Delhi High Court)

Failure to issue notice on any particular issue does not vitiate the exercise of power under Section 263 as long as the assessee is heard and given opportunity...

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CIT can consider all aspects which were subject matter of AO’s order, if in his opinion, they are erroneous

Bses Rajdhani Power Ltd. Vs. Principal CIT (Delhi High Court)

Lack of opportunity at the revisional stage under Section 263 does not vitiate the entire order, or the proceedings; rather it is a curable defect. Court is of the opinion that the ruling in Commissioner of Income tax v Amitabh Bacchan 2016 SCC Online SC 484 is decisive; it upholds the power of the Commissioner to consider all aspects whi...

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Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution

DR R N Gupta Technical Education Society Vs Union of India (Delhi High Court)

The petitioner - a Society registered under the Societies Registration Act, 1860 - has filed the present petition impugning communications dated 01.08.2014 and 07.12.2015 (hereafter referred to as the impugned communications)...

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