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Delhi High Court

Remand order passed in money laundering case registered against Vivo sustained

October 17, 2023 942 Views 0 comment Print

Delhi High Court upheld the remand order passed by Sessions Court, in the money laundering case registered against Vivo, concluding that Section 19 of PMLA was duly complied with and thereafter the accused persons were remanded to the custody of Directorate of Enforcement.

Assessing Officer Duty bound to Justify Disallowance under Section 40(A)(2)(a)

October 15, 2023 1242 Views 0 comment Print

In Mehra Jewel Palace Pvt Ltd Vs PCIT, the Delhi High Court examines the duty of Assessing Officers to justify disallowance under Section 40A(2)(a) of the Income Tax Act.

Service provider liable to pay 50% tax on works contract service provided to body corporate

October 14, 2023 675 Views 0 comment Print

Delhi High Court held that New Okhla Industrial Development Authority (NOIDA) being a body corporate, the petitioner (service provider) was liable to pay service tax on works contract to the extent of 50%. Accordingly, the demand was set aside as 50% service tax was duly discharged.

Appellate Authorities can Adopt Transfer Pricing Method different from that adopted by assessee

October 13, 2023 381 Views 0 comment Print

In PCIT vs. Hellmann Worldwide Logistics India Pvt. Ltd case, Delhi High Court upholds appellate authorities’ right to choose a different transfer pricing method.

Delhi High Court Rejects Retrospective Application of Rule 89(4)(C) of CGST

October 11, 2023 1533 Views 0 comment Print

Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.

Income Tax Communication without DIN Holds No Legal Standing: Delhi HC

October 10, 2023 2649 Views 0 comment Print

Explore Delhi High Court’s judgment in CIT vs. Brandix Mauritius Holdings Ltd. regarding significance of DIN in income tax communication. Understand implications of 2019 CBDT Circular.

Understanding Section 263: Erroneous Orders & Revenue Impact

October 10, 2023 621 Views 0 comment Print

Explore PCIT vs H.T.L Ltd case – invoking Section 263. Learn about the two crucial conditions, erroneous orders, and revenue impact, in this Delhi High Court judgment

Delhi HC Permanently Blocks Rogue Websites Streaming Disney Hotstar Content

October 7, 2023 543 Views 0 comment Print

In a landmark ruling, Delhi High Court permanently restrains 50 rogue websites from illegally streaming Disney Hotstar shows and movies, upholding copyright protection

Shipping bill amendment u/s. 149 allowed based on documents in existence at the time of export

October 6, 2023 1803 Views 0 comment Print

Delhi High Court held that amendment of shipping bill u/s 149 of the Customs Act, 1962 allowed based on the documentary evidences which was in existence at the time the goods were exported.

CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

October 6, 2023 1308 Views 0 comment Print

Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.

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