Delhi High Court clarifies its previous ruling, stating quashing of Section 148 notices applies only to those issued on or after April 1, 2021.
SEO Meta Description: Delhi High Court dismisses revenue appeals in CIT vs Holcim India P. Ltd. case, ruling that Section 14A disallowance is not applicable when no exempt dividend income has been earned, affirming earlier judicial precedents.
Delhi High Court dismisses Jasmeet Trading Company’s writ petition challenging GST ITC fraud allegations, directing appeal, and following ‘Mukesh Kumar Garg’ precedent.
Delhi High Court quashes demand order against Suryan Technologies, citing SCN upload to wrong portal tab and denial of hearing, while vires of notification remain before Supreme Court.
Delhi High Court quashes demand order against JM Traders for mechanical adjudication and denial of personal hearing, upholding natural justice principles.
Delhi High Court orders release of gold jewellery and iPhone seized by Customs, ruling items were personal effects and no show cause notice was issued.
Delhi High Court sets aside Section 148A(d) order and 148A(b) notice for Devat And Ram Company, finding AO rejected assessee’s response based solely on portal information.
Delhi High Court sets aside tax order against Kiran Agarwal, citing procedural lapses. Broader challenge to GST notifications awaits Supreme Court ruling.
Delhi High Court dismisses A.S. Builders’ challenge to a GST demand. The assessee failed to utilize a personal hearing opportunity, leading to the dismissal.
Delhi High Court examines if External Development Charges (EDC) paid to Haryana Shahari Vikas Pradhikaran (HSVP) attract TDS under Section 194C of the Income Tax Act, citing judicial precedents.
