The Delhi High Court ruled that Common Area Maintenance (CAM) charges are subject to TDS under Section 194C, not Section 194I, as they are for services and not rent.
Delhi High Court held that liability of deceased guarantor to repay debt shall fall upon legal representative. Hence, petitioner being legal representative of deceased guarantor is liable to make pre-deposits as envisaged in section 21 of the Recovery and Debts and Bankruptcy Act, 1993 [RDB Act].
Delhi High Court rules in favor of Central Plastics Pvt. Ltd., stating that taxpayers are not required to prove the “source of source” for share capital received before the 2012 amendment to Section 68.
Delhi High Court directs banks to unfreeze Unity Traders’ accounts after an appeal was filed against the original tax order. The ruling highlights the automatic stay granted by filing an appeal under the CGST Act.
Delhi High Court held that there was no requirement to resort to Clause 25(c) of GTC to formally notify the ICA for appointment of the Arbitrator and notice sent by invoking arbitration agreement u/s. 21 of the Arbitration and Conciliation Act, 1996 is valid invocation.
Delhi High Court dismisses an appeal from the PCIT, upholding the acquittal of an assessee in a prosecution case for failure to file returns under Section 276CC.
Delhi High Court allows prosecution of Raj Kumar Kedia in a Rs. 700 crore accommodation entry scam, confirming the authority of the Principal Director (Inv.) to grant sanction.
Delhi High Court held that absolute confiscation of four gold bangles without even permitting payment of any duty, redemption fine or penalty seems to be an extreme measure hence detained gold bangles being personal jewellery are directed to be released.
Delhi High Court permits release of 64-gram gold piece seized for non-declaration, directing payment of fine and penalty, and re-export, as per Customs order.
Delhi High Court allows MCM Construction to proceed with service tax appeal by waiving balance pre-deposit, citing substantial prior payments and judicial precedents.
