Delhi High Court

TPO cannot go beyond ITAT instruction in matter remanded to him

Li & Fung India Pvt. Ltd. v/s Astt. Commissioner OF Income Tax & Anr. (Delhi High Court)

In a recent ruling, the Delhi High Court found that the Transfer Pricing Officer (TPO) cannot go beyond a remand order when such remand was based on a specific finding. The division bench comprising of Justice S. Ravindra Bhatt and Justice Najmi Waziri was hearing a writ petition filed by M/s LI & FUNG India, against the Show Cause Notice...

Read More

CAs can demand highest prescribed billing rate for quality audit performed by them

Rakesh Raj and Associates Vs Commissioner of Income Tax (Delhi High Court)

This petition under Article 226 of the Constitution of India seeks quashing/modification of an order dated 07.11.2014 passed by the respondent No. 1/Commissioner of Income Tax, Central-II under Section 142(2D) of the Income Tax Act, 1961 (hereinafter to be referred as ‘the Act’) read with Rule 14B of the eponymous Rules of 1962....

Read More

Credit of Advance Tax paid can be claimed under IDS 2016

Kumudam Publications Pvt. Ltd. Vs Central Board of Direct Taxes and ORS. (Delhi High Court)

Court is of the opinion that there is no bar for an assessee or declarant to claim credit of advance tax amounts paid previously relative to the assessment years or periods for which it seeks benefits under IDS scheme....

Read More

Hike in Tuition Fee For Installing air conditioning system is illegal

ST Marks SR Sec Public School & ANR Vs Director of Education and ORS (Delhi High Court)

Director of Education has held that 15% additional increase in tuition fee for the session 2015-2016 by the Schools for air conditioning system is illegal and liable to be refunded / adjusted. ...

Read More

Constitution not allow a MP to make defamatory statement outside Parliament

Narinder Batra & Anr Vs. Kirti Azad (Delhi High Court)

It was held that Article 105(2) though gives immunity in respect of everything said in Parliament but subject to the limitation that it should have been said during the sitting of Parliament and in the course of business of Parliament....

Read More

Entertainment Tax leviable in Delhi on Multi-System & Local Cable Operators

Siti Cable Networks Limited Vs Government of NCT of Delhi & Ors. (Delhi High Court)

High Court held that MSOs to the extent that they directly provide cable service to the subscribers without the intervention of any LCO, would be regarded as the 'proprietors‘ under Section 7(1) and would be liable to collect and pay the entertainment tax to the Government....

Read More

Delhi HC Explains Section 271(1)(c) penalty read with Explanation 5

PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court)

These four appeals by the revenue, under Section 260-A of the Income Tax Act, ("the Act") are directed against four separate orders of the Income Tax Appellate Tribunal (Delhi Bench) (“ITAT”) for AY 2005-06 and 2006- 07. The following common question of law was framed for decision by this court...

Read More

HC refuses to Quash Criminal Case When Trial is almost over

Nazim Vs. State (Govt Of NCT Of Delhi) & Ors (Delhi High Court)

No plausible explanation has been offered by the petitioner as to why the matter was not settled at the earlier stages. After the victims have examined themselves on oath and the matter is fixed for final disposal, it is not a fit case to quash proceedings under Section 482 Cr.P.C. on the basis of settlement....

Read More

HC bans CA for issuing wrong Share Application Money Certificate

Council of ICAI Vs kailash Chander Agarwal & ANR. (Delhi High Court)

Proceeding to take cognizance of a report submitted by SEBI the Council of the Institute of Chartered Accountants constituted a Disciplinary Committee, forming a prima-facie opinion that the respondent was guilty of professional misconduct. Proceedings were initiated by the Disciplinary Committee. ...

Read More

Block Assessment: Additions not based on Incriminating Material found during search is not valid

Commr.Of Income Tax, Delhi (Central-I) Vs. Pinaki Misra & Anr (Delhi High Court)

On the question of law presently before the court, the primary consideration is whether the AO had the jurisdiction to make the additions to the assessment under section 158BC of the Act. To analyze this, it is necessary to address the grounds of each such addition made, and assess if the AO had jurisdiction in conducting the block assess...

Read More

Browse All Categories

CA, CS, CMA (4,438)
Company Law (5,286)
Custom Duty (7,562)
DGFT (4,091)
Excise Duty (4,320)
Fema / RBI (3,949)
Finance (4,106)
Income Tax (31,625)
SEBI (3,297)
Service Tax (3,508)