Delhi High Court held that AO is required to bring on record cogent evidence to justify the invocation of Section 13 of the Income Tax Act to deny exemption. Notably, material collected from the internet cannot be termed as corroborative piece of evidence. Accordingly, writ of revenue dismissed.
The Delhi High Court set aside the entire reassessment process against Siam Stock Holdings Ltd. after finding that all official notices were sent to a former employee’s email address, violating principles of natural justice and rendering the proceedings invalid.
Delhi High Court rules that a tax refund cannot be blocked by system limitations, directing the tax department to issue a manual refund in a demerger case.
Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed as the LUT was filed before exports.
The Delhi High Court has ruled that a Jurisdictional Assessing Officer can initiate reassessment proceedings, citing a prior judgment that found concurrent jurisdiction with Faceless Officers.
Delhi High Court orders the transfer of multiple company winding-up petitions to the NCLT for adjudication, citing a similar previous judgment.
The Delhi High Court has remanded a case on late ITR filing, ruling that a 12-day delay during the COVID-19 pandemic constitutes “genuine hardship.”
Delhi High Court rules that the Income Tax Department cannot claim funds from a Ponzi scam for tax dues, as the money is not “income” but “proceeds of crime.”
Delhi High Court held that imposition of uniform levy of UF-10 and property tax at the rate of 20% on 3-star and above hotels is, therefore, a valid exercise of legislative discretion and withstands scrutiny under Article 14 of the Constitution.
Delhi High Court held that AO has sufficient information available with him to carry out reassessment proceedings. Accordingly, reopening of assessment u/s. 148A of the Income Tax Act upheld and petition dismissed.
