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Delhi High Court

Delhi HC Mandates Ethical Conduct for Liquidators under IBC

June 13, 2024 165 Views 0 comment Print

Delhi HC rules on Sundaresh Bhat vs IBBI, emphasizing ethical conduct and fairness for liquidators under IBC. Key insights into the court’s decision.

Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC

June 13, 2024 357 Views 0 comment Print

Delhi High Court rules Section 153C assessments beyond the 10-year limit unsustainable, quashing notices for AY 2013-14. Key judgment impacts reassessment proceedings.

Monetary Limit Calculation for Appeals Involving Customs Duty, Fine, Penalty & Interest

June 13, 2024 282 Views 0 comment Print

Delhi High Court dismisses the Principal Commissioner of Customs’ appeal against Linear Technologies India due to duty element below the threshold limit of Rs.1,00,00,000.

Section 270AA Penalty Immunity Application Cannot Be Rejected on Insufficient Grounds or Vague SCNs

June 13, 2024 480 Views 0 comment Print

Delhi High Court judgment on GE Capital vs. DCIT, distinguishing under-reporting and misreporting as separate offenses, resulting in quashed penalty. Full text analysis.

Interest on refunded principal amount, deposited in auction sale is capital receipt

June 13, 2024 327 Views 0 comment Print

In PCIT Vs Ins Finance & Investment P Ltd., Delhi High Court ruled that interest on amount not considered compensation is capital receipt, not taxable.

GST Demand: HC directs officer to re-adjudicate & pass a fresh speaking order

June 13, 2024 195 Views 0 comment Print

Delhi High Court quashes demand in Sethia Enterprises vs Commissioner GST case, citing lack of consideration for petitioner’s detailed reply. Read the full judgment.

Audit objections alone do not fulfill criteria for reopening assessments: Delhi HC

June 13, 2024 432 Views 0 comment Print

Delhi High Court invalidates reassessment proceedings against Samsung India for AY 2002-03, ruling lack of fresh tangible material after 4 years.

Delhi HC modifies GST Registration cancellation date to Order Issuance Date

June 13, 2024 597 Views 0 comment Print

Read the detailed analysis of S S Enterprises vs Commissioner Of Delhi Goods And Service Tax & Anr. Delhi High Court sets aside retrospective cancellation of GST registration. Full text of the judgment included.

Temporary donations to other charitable entities did not violate spirit of Section 11

June 13, 2024 432 Views 0 comment Print

Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full judgment of this landmark case.

Delhi HC Directs Appearance for GST Registration Cancellation Application

June 13, 2024 177 Views 0 comment Print

Delhi High Court directs a petitioner to appear before the Proper Officer for GST registration cancellation due to failure in responding to queries and absence of a personal hearing intimation.

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