HC establishes a precedent reinforcing principle that reassessment must be based on new and substantive grounds, preventing arbitrary or unfounded reopening of assessments.
Delhi High Court grants revenue liberty to approach for revival of appeal against Amrapali Group. Full text of judgment/order available. ITA No. 646/2023.
Read the full text of Delhi High Court’s order in Shiv Enterprises vs Principal Commissioner case. Court directs expedited processing of GST registration cancellation application within six weeks.
Delhi High Court ruling: Retroactive cancellation of GST registration deemed unjust. Analysis of Rajni Gupta vs. Principal Commissioner State GST case and its impact.
Read the full judgment as Delhi High Court orders Customs Commissioner to release remaining amount after realizing redemption fine and penalty from seized foreign currency.
A pivotal ruling affirming ITAT’s stance on mutual funds transactions as investments and capital contributions not deemed as dividend under Section 2(22)(e) of the Income-tax Act for AY 2006-07.
Delhi High Court quashes income tax reassessment notices in case of Twylight Infrastructure Pvt Ltd due to absence of specified authority approval, emphasizing mandatory requirement.
ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment.
Delhi High Court directs retrospective cancellation of GST registration from date of last filed return. Analysis of judgment in Raj Enterprises vs Superintendent Range 25 GST.
Delhi High Court upholds ITAT order: Payments received for software sale/supply not considered royalty under India-Singapore Double Taxation Avoidance Agreement (DTAA).
