Delhi High Court

Section 14A- Invocation of rule 8D without recording satisfaction

Pr. CIT Vs DLF Home Developers Ltd (Delhi High Court)

Invocation of rule  8D of Income Tax Rules without recording satisfaction as to non-correctness of assessee’s claim of suo motu disallowance under section 14A of Income Tax Act, 1961, was in contravention of provisions of section 14A(2), therefore, additional disallowance was deleted....

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Order u/s 197 was quasi-judicial must be supported by valid & cogent reasoning

Bently Nevada LIC Vs ITO (Delhi High Court)

The withholding certificate which directed TDS to be deducted at 5% on the payments made by the Indian entities to assessee-overseas company was unsustainable in law, inasmuch as there was arbitrariness and non-application of mind at various levels which vitiated the certificate....

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Arrest of MakeMyTrip officials was illegal and unconstitutional: HC

Makemytrip (India) Pvt Ltd Vs Union of India & Ors. (Delhi High Court)

Makemytrip (India) Pvt Ltd. Vs Union of India & Ors. (Delhi High Court) (i) The scheme of the provisions of the Finance Act 1994 (FA), do not permit the DGCEI or for that matter the Service Tax Department (ST Department) to by-pass the procedure as set out in Section 73A (3) and (4) of the […]...

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Can Adjudication of Counter Claim be stayed in Purview of Moratorium Declared on Corporate Debtor?

SSMP Industries Ltd Vs Perkan Foods Processors Pvt Ltd (Delhi High Court)

The Court held that Plaintiff’s and the Defendant’s claim needs to be adjudicated comprehensively by the same forum. Till the defence is adjudicated, there is no threat to the assets of the Plaintiff and the continuation of the counter claim would not adversely impact its assets....

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Delhi HC explains period for which Interest on VAT Refund Payable

Corsan Corviam Construccion S.A.- Sadhbhav Engineering Ltd. JV Vs Commissioner of Trade & Taxes (Delhi High Court)

Corsan Corviam Construccion S.A.- Sadhbhav Engineering Ltd. JV Vs Commissioner of Trade & Taxes (Delhi High Court) The wording of Section 42(1) of DVAT Act is unambiguous. It talks of the two dates i.e. date the refund was due to be paid to the person and ‘until the date’ on which the refund is ‘given’. [&helli...

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Mere omission to fulfill tax liability not amounts to fraud or misrepresentation

Commissioner of Central Tax GST Vs Team HR Services Ltd. (Delhi High Court)

Commissioner of Central Tax GST Vs Team HR Services Ltd. (Delhi High Court) The mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the assessee during the past, cannot per se amount to a conclusion that it […]...

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Preliminary steps for fulfillment of purpose of business| set up of business | Section 35D

Indian Railway Stations Development Corporation Ltd. Vs Pr. CIT (Delhi High Court)

Where in service sector, the entity has involved itself in various kinds of steps, some of which are preliminary to setting up the main substantial commercial venture such as appointment of key personnel, preparation of draft model development agreement and initiation of process to tender financial and advisory services, then, claim for d...

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Anti-Profiteering: HC stays NAPA’s order in ‘Jubilant Foodworks Ltd.’ case

Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court)

Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) As far as the facts of the present case are concerned, one grievance is that although the Petitioners deal in as many as 393 products, and even according to the NAPA they are compliant in regard to the price of many […]...

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Expense on issue of shares under ESOP allowable

Pr. CIT Vs Lemon Tree Hotels (P) Ltd. (Delhi High Court)

Pr. CIT Vs Lemon Tree Hotels (P) Ltd. (Delhi High Court) The question of law urged with respect to expenditure claimed towards case of Employee Stock Ownership Plan (ESOP) has been subject matter of previous orders of this Court in respect of the present assessee. For A.Y. 2008-09 in ITA 107/2017 (Commissioner of Income Tax […]...

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ITAT should expedite hearing in old appeals: Delhi HC

Nokia Solutions And Networks Italia SPA Vs DCIT (Delhi High Court)

President or the Senior Vice President concerned of the Tribunal should take appropriate steps and expedite the hearing in these appeals, so as to ensure that final orders in all these appeals are announced at the earliest, preferably within four months from today....

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