Delhi High Court

Delhi HC allows IT exemption to VHP for ban period post Babri Masjid Demolition

Director of Income Tax Vs Vishwa Hindu Parishad (Delhi High Court)

The division bench of the Delhi High Court confirmed the Income Tax exemption granted to the Viswa Hindu Parishad (VHP) for the period in which they were banned by the government under UAP Act....

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No TDS to be deducted on Export Commission by Hero Motors to HMCL

Commissioner Of Income Tax- IV Vs Hero Motocorp Limited (Delhi High Court)

In CIT Vs. Hero Motor corp Ltd, the Delhi High Court held that the payment of export commission made by the Hero Motors to Honda Motor Co. Ltd (HMCL) was not in the nature of payment of royalty or fee for technical services attracting dis allowance under Section 40 (a) (i) of the Income Tax Act....

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Interest on Refund of Interest waived by Income Tax is not Interest on Interest

Preeti N Aggarwala Vs Chief Commissioner of Income Tax & Anr. (Delhi High Court)

In a recent ruling, the Delhi High Court held that interest can be allowed on Refund of interest Waived by the Department under section 220(2A) of the Income Tax Act. The bench was hearing a bunch of writ petitions wherein the petitioners raised a question that whether the expression ‘in any other case’ occurring in Section 244A (1) (...

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Time limit for issue of penalty proceeding on issues unrelated to income assessment

Principal Commissioner of Income Tax (Central)-2 Vs Mahesh Wood Products Pvt. Ltd. (Delhi High Court)

Penalty proceedings initiated U/s 275 on issues unrelated to assessment of income (such as for s. 269SS/ 269T & TDS defaults), time limit runs from date on which the AO wrote a letter to the ACIT recommending the issuance of the SCN....

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Tax Credit available on Dividend received from Company based in Oman

Pr. Commissioner of Income Tax Vs Krishak Bharati Co- operative Ltd. (Delhi High Court)

Up to the tax year 2011 dividend has been first included in the total income and thereafter deduction has been granted. The facts mentioned above clearly establish that the Assessee Society is entitled to getting credit for the deemed dividend tax by virtue of the provisions of DTAA read with Section 90 of the Income Tax Act, 1961...

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HC permit Service of Summons Via SMS, WhatsApp & Email

Tata Sons ltd & Ors Vs John Doe(s) & Ors (Delhi High Court)

The plaintiffs are permitted to serve the defendant No. 9 Ashok Kumar Agarwal by text message as well as through Whatsapp as well as by email and to file affidavit of service....

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Deduction u/s 43B for EPF / ESIC paid after due date

M.V.S Engineering Ltd Vs The CIT (Delhi High Court)

In this case high court held that payment of employees contribution under the Employees Provident Fund and Misc. Provision Act, 1952 and the Employees State Insurance Act, 1948 is allowable if paid before the due date of filing Income Tax Return or filing of Income Tax Return whichever is earlier even if the same is paid after the due da...

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HC not accepted standard excuses of dept. for delay in appeal filing

Pr. Commissioner of Income Tax Vs Diana Builders & Contractors pvt. Ltd. (Delhi High Court)

The Court finds that the standard excuse that the Department is putting forth in all such applications for condonation of delay in re-filing the appeal is two-fold. The first is regarding the budgetary constraints of the Departmen...

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Addition based on mere scribbling on Loose Papers cannot be sustained

Anuj Chawla Vs Commissioner of Income Tax (Delhi High Court)

This court is of the opinion that the material found was sketchy and insufficient to warrant a fresh valuation. In any case, the AO‟s order did not even go by the valuation report, but on an entirely different footing- not based on any principle at all. ...

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Take steps to prevent Dengue, Chikungunya, Malaria or face stern action: Delhi HC

Gauri Grover Vs Government of Nct of Delhi & Ors (Delhi High Court)

Delhi HC has asked Delhi government to take all necessary steps to prevent outbreak of vector-borne diseases, including dengue, chikungunya and malaria, which are caused on account of mosquito bites....

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