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Delhi High Court

Delhi High Court issues Guidelines on Smartphone Use in Schools

March 4, 2025 3651 Views 0 comment Print

Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.

Section 68 addition Not Applicable to Shares Issued for Goodwill: Delhi HC

February 28, 2025 300 Views 0 comment Print

Delhi High Court rules that Section 68 does not apply when shares are issued for goodwill without monetary consideration. No substantial question of law found.

Lack of proper SCN rendered detention of Rolex watch unlawful: Delhi HC

February 28, 2025 327 Views 0 comment Print

Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in detention.

LTC Destination Change Needs Prior Approval: Delhi HC

February 26, 2025 156 Views 0 comment Print

Delhi High Court rules that government employees cannot change LTC destinations midway without prior approval, dismissing a review plea on procedural grounds.

Mere operational links or subsidiary relationships do not confer PE status: Delhi HC

February 24, 2025 561 Views 0 comment Print

Delhi High Court examines Nokia Network OY’s Permanent Establishment (PE) status in India, addressing taxation on software revenue, interest income & vendor financing.

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

February 24, 2025 2694 Views 0 comment Print

Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply under the CGST Act.

Parallel GST Proceedings on Same Issue by different tax authorities Not Sustainable

February 23, 2025 672 Views 0 comment Print

Delhi High Court ruled that parallel GST proceedings cannot be initiated against DLF Home Developers Ltd, deferring to DGGI’s jurisdiction.

Simultaneous GST Investigations by Different Authorities on same issue Not Permissible: Delhi HC

February 23, 2025 1086 Views 0 comment Print

 Delhi High Court sets aside GST demand on DLF Home Developers, ruling that the issue will be adjudicated by DGGI. Read details on the tax dispute here.

Grounds of Arrest Mandatory for Legal Remedy or Challenging Remand: Delhi HC

February 23, 2025 303 Views 0 comment Print

Delhi High Court examines the legality of Pranav Kuckreja’s arrest under Section 50 Cr.P.C., citing Supreme Court precedents. Read key findings and implications.

No Addition for Bogus Entity/Accommodation Entries Without Issuing SCN: Delhi HC

February 22, 2025 492 Views 0 comment Print

Delhi HC rules AO functus officio post-assessment, quashing reassessment notice against Vivo India for lack of due process and violation of natural justice.

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