Delhi High Court held that conjoint reading of Section 56(2)(viib) read along with Rule 11UA(2), the option of choosing a method of valuation of shares stands vested solely in the hands of the assessee.
In Brijbihari Concast Pvt. Ltd. Vs Directorate General of GST Intelligence, Delhi HC directs disposal of objections to provisional attachment under Section 83 of the CGST Act within two weeks.
Delhi High Court directs cus-toms authority to reassess Technology Next’s bill of entry, granting refund of excess duty. Details of the case and judgment.
Delhi High Court held that benefit of deduction under section 80IC of the Income Tax Act available even in case of addition of unsubstantiated share capital into the account of the assessee under Section 68 of the Act.
Discover the Delhi High Court’s ruling in Good Life Zip India vs. Commissioner of Delhi Goods and Service Tax & ANR regarding retrospective cancellation of GST registration due to failure to file returns. Understand the implications and legal nuances of the case.
Explore Delhi High Court’s ruling in Sanjay Jain bail case, considering factors like non-arrest of co-accused, completion of investigation, and absence of incriminating evidence. Precedents cited and conditions for bail discussed.
Delhi High Court overturns order rejecting GST appeal due to technical glitches preventing digital data access in GST portal. Full judgment details.
In BCC Developers & Promoters Pvt. Ltd. vs Principal Commissioner of Central Goods And Services Tax, the Delhi High Court orders the transfer of GST credit from a non-migrated GST number to a migrated GST number.
Delhi High Court held that petitioner has approach the court only a few days before the time for completion of assessment u/s. 153C of the Income Tax Act would expire.
Delhi High Court rules GST registration to be cancelled from the date of application, overturning rejection due to lack of details in the order.
