Delhi High Court held that services provided for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and Serial No.66(aa) of the 2017 Notification and hence not exempt from payment of GST.
Delhi High Court held that once the Tribunal had called upon the AO to examine the issue afresh, the said direction could not have been disregarded by reference to a Circular No. 549 dated 31 October 1989 issued by the CBDT.
Delhi High Court upholds CESTAT ruling, stating suspension revocation of Custom Broker license doesn’t impede penalty inquiry. Vijendra Singh’s appeal dismissed.
Delhi HC sets aside GST order as it ignored petitioner’s responses to Show Cause Notice. Case remanded for reconsideration with all contentions.
Delhi High Court held that affiliation with and recognition by a regulatory authority are not essential attributes of education under Section 2(15) of the Income Tax Act. NIIT Foundation engaged in conducting systematic and formal instruction, schooling or training qualifies u/s. 2(15).
Delhi High Court held that once the Tribunal had accorded relief and allowed a deduction, the same was liable to be necessarily made by the AO. Accordingly, order denying relief pursuant to Tribunal decision is liable to be quashed.
Read the detailed analysis of Feron Life Sciences Pvt Ltd Vs Commissioner case by Delhi High Court. Understand the impact of retrospective cancellation of GST registration.
Delhi High Court held that income of agricultural land is exempt from tax and hence the same cannot be added to the books profit while calculating MAT under section 115JB of the Income Tax Act.
Delhi High Court held that the receipts from Indian customers for services provided outside Indian Territory, in connection with use or right to use of process or equipment by the assessee company, cannot be taxed as royalty as per section 9(l)(vi) of the Income Tax Act.
Delhi High Court rules in Mukesh Udeshi vs Jindal Steel Power Ltd, emphasizing that only parties to arbitration proceedings can challenge an arbitral award.
