Delhi High Court held that drawback benefit is duly available on export of gold dore bars on payment of only additional duty under section 3 of the Customs Tariff Act at the time of import.
Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.
Delhi High Court declines to entertain certain issues raised in appeals due to failure to raise them before the statutory authority.
Explore Delhi High Court’s landmark verdict in Union of India vs. Kiran Kanojia. Insights into National Litigation Policy, its impact, and need for government accountability.
Delhi High Court restored the matter to the Appellate Authority as refund claim was rejected without considering the material that establish that input supplies in respect of which ITC was claimed were in respect of export.
Delhi High Court’s interpretation of Section 10A(5) of the Income Tax Act regarding eligibility for deduction when audit report is filed before assessment.
Delhi High Court, in Rahul Kumar Jain and Co. v. Union Of India & Anr., held that GST Registration cannot be cancelled without specific reasons and has imposed a cost of INR 5,000 on Revenue Department.
Orion Security Solutions P. Ltd. Vs DCIT (Delhi High Court) Headnote: TDS and TCS have to be adjusted against the amount arrived at by applying the rate of 20% against the tax crystalized as per the assessment order. Facts in brief: 1. The Assessee had filed its return of income for the assessment year 2021-22 declaring […]
Delhi High Court sets aside the assessment order in Usha Gupta vs. ITO case, citing non-consideration of a 10-day adjournment request for SCN response. Explore the full judgment.
Delhi High Court directs timely disposal of rectification application by Intertek India Private Limited, highlighting a 7-year delay. Analysis and implications.
