Delhi High Court

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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Nomination not amounts to Will: Delhi HC

Rampali Vs The State Govt. Of Nct of Delhi & Ors. (Delhi High Court)

In view of the settled legal position that nomination is not a Will, and in the absence of the any Will only those persons who are legal heirs under the Hindu Succession Act inherit the properties....

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Section 80(5) & 4th Proviso to S. 10B(1) are constitutionally valid: HC

M/s Nath Brothers Exim International Ltd. Vs Union of India & Anr. (Delhi High Court)

Section 10B(1) of the Act, gives numerous benefits to the assessees and the fourth proviso does nothing but requires compliance of the time line provided in Section 139(1) of the Act for claiming the benefit of Section 10B(1)....

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CBDT cannot reject compounding of offense application for inordinate delay or non payment of fee in advance

Vikram Singh Vs Union of India & Ors. (Delhi High Court)

CBDT cannot arrogate to itself, on the strength of Section 279 of the Act or the Explanation thereunder, the power to insist on a 'pre-deposit' of sorts of the compounding fee even without considering the application for compounding....

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Expense can be claimed despite stay against the same by court

National Agricultural Co- Operative Marketing Federation of India Ltd. Vs CIT (Delhi High Court)

order which has been stayed would not be operative from the date of the passing of the stay order and it does not mean that the said order has been wiped out from existence....

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Use of revisionary Power to delay DVAT Refund Claim is an Abuse of Power

Garg Roadlines Vs Commissioner Trade & Taxes (Delhi High Court)

There is sufficient indication from the notes on files that the invocation of the revisionary powers under Section 74A of the DVAT Act was to delay making the refund which was overdue for over six years. The Court is left no manner of doubt is that this was plainly an abuse of power vested in the Commissioner which calls for disapproval i...

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Delhi HC Clarifies Limitation period for Appeal filing by Revenue

Pr. Commissioner of Income Tax-4 Vs Gulbarga Associates (p) Ltd. (Delhi High Court)

The central question that arises for consideration before this Bench is whether the words “the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner” in Section 260A (2) (a) of the Income Tax Act, 1961 (‘Act’) mean only the ‘jurisdictional’ Principal or Chief Commissioner of Incom...

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Loss on money lent as share capital by finance company is ‘Revenue’ loss

The Pr. Commissioner of Income Tax Vs Industrial Finance Corporation of India LTD. (Delhi High Court)

Where monies were advanced through the mechanism of equity participation, the intention of the lender – in the present case, the assessee, was to derive income rather than to increase its investment on the capital Such being the case, if there were profits, with the assessee/lender from the investment, it would properly lie in the Reven...

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