Explore Delhi High Court’s ruling on TDS recovery, citing Income Tax Act Section 205. Analysis of Vishesh Khanna Vs DCIT & Ors case. Full judgment details.
Tribunal dismissed the appeal considering the drop of the substantive addition on merits. The Court, however, found no substantial question of law for consideration, given that the addition in the hands of the respondent/assessee was protective.
Delhi High Court rejects compounding application due to incomplete bank statements. Learn about Sanjiv Gupta’s case under IT Act Sections 276C(1), 276D, and 277. Detailed judgment analysis included.
High Court rules against GST cancellation notice due to procedural irregularities & lack of proof. Legal implications of the Samayshristi Enterprises ruling.
Delhi High Court judgment on Balajee Plastomers Private Limited vs Commissioner of Delhi GST & Anr. explores the invalidity of retrospective GST registration cancellation due to non-filing. Full text included.
Read the Delhi High Court’s order directing the Income Tax Department to grant Priyanka Saraswat Dev access to documents for her case. The court emphasizes the importance of providing adequate opportunity for addressing the income tax demand.
Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates.
Delhi High Court stays ED proceedings in PMLA case involving Pawan Kant, citing exoneration by CESTAT and interconnectedness with Customs Act charges.
Delhi High Court held that revisionary power under section 263 of the Income Tax Act can be invoked only in case of no enquiry. The revisionary power cannot be invoked in case of inadequate enquiry.
Delhi High Court held that the assessee company being a debt free company the question of receiving any interest on receivables did not arise. Accordingly, the adjustment made by AO on account of interest on outstanding receivables. Writ dismissed as no substantial question of law arose.
