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.
Delhi High Court mandates Proper Officer to dispose of the application for cancellation of GST registration within four weeks in the case of Janarden Pandey Vs Avato Ward 77 State Goods And Service Tax & Anr.
Delhi High Court orders re-evaluation of Show Cause Notice against MSW Solutions Ltd., citing non-application of mind by proper officer. Read the full judgment.
Delhi High Court quashes reassessment notices by DCIT after TPO settles arm’s length remuneration issue. Detailed analysis of Progress Rail Locomotive Inc. vs DCIT case.
Delhi High Court rules that interest on refunds under the DVAT Act should be computed from the date of the DVAT Appellate Tribunal’s order, not from the deposit date.
In the case of Sanjay Baweja Vs DCIT, the Delhi High Court ruled that one-time payments in lieu of ESOPs do not constitute salary under Section 17 of the Income Tax Act.
The Delhi High Court modified an order canceling GST registration retrospectively, citing lack of cogent reasons and procedural lapses. Read the full judgment.
Explore the Delhi High Courts decision on whether intimation under Section 143(1) can be revised under Section 264 of the Income-tax Act, 1961. Learn the implications for taxpayers.
