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Delhi High Court

Disallowance u/s 14A without scrutinizing books of accounts is unwarranted

October 5, 2023 639 Views 0 comment Print

Delhi High Court held that disallowance under section 14A of the Income Tax Act without scrutinizing the accounts of the respondent/assessee unjustified in law and hence liable to be set aside.

Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

October 4, 2023 5352 Views 0 comment Print

In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.

HC quashed order passed by Officer not having jurisdiction

October 4, 2023 7383 Views 0 comment Print

Delhi High Court quashes jurisdiction in Sumitomo Mitsui Financial Group Inc vs. CIT case, leading to the setting aside of impugned orders and notices under the Income Tax Act.

Use of third party trademark as meta-tags amounts to infringement

October 4, 2023 951 Views 0 comment Print

Explore Kapil Wadhwa vs. Samsung Electronics case, a Delhi High Court landmark decision on using third-party trademarks in meta-tags. Learn about its legal implications

Revocation of customs broker license for failing to collect KYC forms unjustified

October 3, 2023 543 Views 0 comment Print

Delhi High Court held that a penalty of revocation of license for failing to collect the KYC forms unjustly restricts the Appellant’s ability to undertake the business CHA for the entire life. Accordingly, revocation of customs broker license set aside.

Pre-deposit is Not Tax & Cannot be Retained or Adjusted Under DVAT Act

October 3, 2023 558 Views 0 comment Print

Delhi High Court held that as per Section 38(3)(a)(ii) of the DVAT Act a pre-deposit does not partake the character of tax or duty, and hence Tax Department can neither retain the same nor could it utilize the same for adjustment purposes towards tax liability for different assessment years.

Preference for Chartered Accountants as Director (Finance): Valid & Constitutional

September 30, 2023 945 Views 0 comment Print

Delhi High Court held that preference to Chartered Accountants over Cost Accountants for the post of Director (Finance) cannot be treated as arbitrary or violative of the Article 14 and 16 of the Constitution of India.

Drawback available on export of gold dore bars when only additional duty paid at the time of import

September 29, 2023 306 Views 0 comment Print

Delhi High Court held that drawback benefit is duly available on export of gold dore bars on payment of only additional duty under section 3 of the Customs Tariff Act at the time of import.

Provision of telecommunication and ancillary support service on its own doesn’t qualify as intermediary service

September 29, 2023 255 Views 0 comment Print

Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.

HC declines to entertain Issues not raised before statutory authority

September 29, 2023 426 Views 0 comment Print

Delhi High Court declines to entertain certain issues raised in appeals due to failure to raise them before the statutory authority.

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