On this foundational principle, the Court is of the view that the continued detention of the applicant cannot be justified on the sole of ground of statutory bar under Section 45. Thus, the Court is inclined to grant bail to the present applicant.
Delhi HC reduces bond and bank guarantee for provisional release of areca nuts detained over classification and test discrepancies by Customs and CRCL.
Delhi High Court confirms arbitral award for Fujitsu’s offshore supplies is business income, not taxable in India under Japan-India DTAA.
The Delhi High Court upholds the ITAT’s decision to delete a Rs. 5.17 crore addition to Anoop Jain’s income, finding no evidence he owned the funds under Section 69A of the Income Tax Act.
Delhi High Court recently ruled that GST departments can’t search an advocate’s office or seize documents without evidence of personal involvement in a client’s wrongdoing.
The Delhi High Court upheld that exemptions under Sections 54 and 54F are applicable even if a reconstructed property contains multiple independent residential units.
Delhi High Court’s landmark ruling on taxation of Category III Alternative Investment Funds, impacting India’s hedge funds with clarity on CBDT Circular 13/2014.
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after registration is cancelled, aligning with the date of business closure.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
