Delhi High Court judgment on GE Capital vs. DCIT, distinguishing under-reporting and misreporting as separate offenses, resulting in quashed penalty. Full text analysis.
In PCIT Vs Ins Finance & Investment P Ltd., Delhi High Court ruled that interest on amount not considered compensation is capital receipt, not taxable.
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.
Delhi High Court invalidates reassessment proceedings against Samsung India for AY 2002-03, ruling lack of fresh tangible material after 4 years.
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.
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 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.
Guarantee commission charges received by a foreign parent company from its Indian subsidiaries were taxable in India, not as interest but as “other income” under Article 23(3) of the DTAA.
Delhi High Court orders refund of ₹1.83 Crores IGST to Xilinx India, rejecting the Commissioner’s claim. Detailed analysis of the judgment.
Delhi HC nullifies ₹12 lakh GST demand on Zenith Creative Services due to improper communication via GST portal, mandating re-adjudication with proper notice.
