Delhi High Court

Provision for anticipated Pay Revision is allowable Business Expense

Housing And Urban Development Corporation ltd Vs Add. CIT (Delhi High Court)

Housing And Urban Development Corporation ltd Vs Add. CIT (Delhi High Court) The pay revision of employees of the appellant, a PSU is due every ten years with the expiry of one wage settlement or agreement. Invariably, there is a time lag between expiry of a wage revision and negotiation of a fresh wage revision. […]...

Read More

Service tax is applicable on clubs or associations incorporated prior to 1st July, 2012

Principal Commissioner of Central Tax, GST Vs Indian Medical Association (Delhi High Court)

Principal Commissioner of Central Tax Vs Indian Medical Association (Delhi High Court) The issue under consideration is that whether service tax is applicable on clubs or associations incorporated prior to 1st July, 2012? The definition of “club or association” contained in Section 65(25a) makes it plain that any person or body of per...

Read More

Appeal related to chargeability of activity to service tax not maintainable before HC

Principal Commissioner Goods and Services Tax Vs Premium Real Estate Developers (Delhi High Court)

Principal Commissioner Goods and Services Tax Vs Premium Real Estate Developers (Delhi High Court) The case sought to be build up, by the appellant, in the present appeal, is that the learned Tribunal erred in not treating the respondent as providing “real estate agent”service, and in treating the transaction, between the respondent a...

Read More

Delhi HC extends all interim orders till 15.05.2020

In re Extension of Interim Orders (Delhi High Court)

In re Extension of Interim Orders (Delhi High Court) In view of the outbreak of COVID-19, the functioning of this Court is restricted only to urgent matters vide Notification No.51/RG/DHC/dated 13.03.2020. Such restricted functioning has been in place from 16.03.2020 and has been extended till 04.04.2020. On 24.03.2020, the Government of ...

Read More

Power to conduct Service Tax Audit Upheld by Delhi High Court

Aargus Global Logistics Pvt. Ltd. vs. Union of India & Anr. (Delhi High Court)

Delhi High Court  after hearing detailed arguments  dismissed the Writ Petition filed by the Petitioner and has held that Section 174(2)(e) of the CGST Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules....

Read More

Non-filing of return due to Seizure of Document by dept cannot be considered as Wilful

ACIT Vs V K Gupta (Delhi High Court)

The issue under consideration is that the respondent had willfully defaulted in filing a return pursuant to the notices issued under Section 153A of the Act and thus, committed the offence punishable under Section 276CC of the Act....

Read More

100% Budgetary support for area based exemption in post GST regime- HC dismisses Plea

Hero Motocorp Ltd. Vs Union of India (Delhi High Court)

Hero Motocorp Ltd. Vs Union of India (Delhi High Court) Budgetary Support Scheme – Plea of Promissory Estoppel not enforceable Facts – Petition filed against the Budgetary Support Scheme. Case of the Petitioner is that the erstwhile area based exemptions got rescinded with the introduction of the GST Regime w.e.f. 1.7.2017. Though...

Read More

HC imposes Cost of Rs. 5 Lakh on Assessee for Misleading the Court

Indus Towers Ltd. Vs ACIT (Delhi High Court)

Indus Towers Ltd. Vs ACIT (Delhi High Court) The issue raised is that of gross suppression and misstatement by the petitioner, which led to a false projection of the outstanding liability/ refund due from/ to the petitioner.  It is pointed out by Mr. Raghvendra Singh that the petitioner was required to file a consolidated return [&hellip...

Read More

Look out Circular against CA despite co-operation in Investigation not justified

Lakshmi Satyanarayana Dutt Tadikonda Vs Union of India & Ors. (Delhi High Court)

Lakshmi Satyanarayana Dutt Tadikonda Vs Union of India & Ors. (Delhi High Court) In the given case, the petitioner is seeking the withdrawal of the Look Out Circular (LOC) issued against him and no other prayer has been pressed during the course of the arguments by the Ld. Sr. counsel for the  petitioner. The petitioner […]...

Read More

Power distribution companies eligible for deduction of efficiency gain amount set apart

DCIT Vs TATA Power Delhi Distribution Ltd. (Delhi High Court)

DCIT Vs TATA Power Delhi Distribution Ltd. (Delhi High Court) Assessee is under a statutory obligation to set apart 50% of the excess amount generated due to the overreaching of the targets, for the purpose of the consideration of the DERC to fix the future tariffs either  to give relief to the consumers or otherwise. […]...

Read More

Browse All Categories

CA, CS, CMA (4,684)
Company Law (5,969)
Custom Duty (7,741)
DGFT (4,218)
Excise Duty (4,361)
Fema / RBI (4,182)
Finance (4,382)
Income Tax (32,998)
SEBI (3,451)
Service Tax (3,553)