Delhi High Court rules that a tax refund cannot be denied for a TDS mismatch if the assessee timely filed a revised return, and revenue neither rejected it nor communicated defects.
The Delhi High Court has dismissed an appeal by the PCIT against Thomson Press (India) Ltd, upholding that Section 50C applies based on circle rates at the time of agreement to sell, not the later sale deed.
Delhi High Court held that payments received for services that may require technical expertise, technical inventions or technology would not qualify as Fees for Technical Services under Article 13 of the India-UK DTAA. Accordingly, appeal allowed.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
Delhi High Court quashes provisional bank account attachment against Mansi Overseas, citing a lack of justification under Section 83 of the CGST Act.
The AO is a deciding authority. In the present case, it is apparent that the AO had decided that it was not a fit case for issuance of a notice under Section 148 of the Act but had, thereafter, revised the said decision apparently on the basis of an approval of the specified authority.
Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from detention by the Customs Department.
Delhi High Court provides interim relief, stating GST penalty under Section 122(1A) cannot be applied retrospectively for pre-2021 transactions.
High Court holds reassessment invalid; share value difference on exchange for interest in a not-for-profit entity not taxable as perquisite under Section 2(24)(iv).
The Delhi High Court has permitted Delhi Foils and Abinox Industries to file a single consolidated appeal against a common GST demand order, granting time for pre-deposit.
