The Delhi High Court overturns a previous ruling, stating that participants can challenge the result of an audit. Learn about the Court’s rationale and its implications for the future.
The Delhi High Court has granted a favorable judgment for GST refunds by excluding the period from March 1, 2020, to February 28, 2022, in the calculation of the limitation period.
Dive into the Delhi High Court’s decision in the case of Ohmi Industries Asia vs Assistant Commissioner, which paves the way for GST refunds on Market Research Services.
Delhi High Court quashes a ₹10 crore tax demand, stating that an assessment order cannot be solely issued against one of the multiple legal heirs of a deceased taxpayer.
Delhi High Court granted regular bail on the reasonable grounds based on which it can be believed that the petitioner is not guilty of offence under section 3 of PMLA and also that petitioner has materially co-operated in the investigation.
Delhi High Court scrutinizes the validity of Tax Residency Certificate (TRC) held by Vodafone Mauritius in their tax litigation case against ACIT Circle International Tax.
In a recent case, Delhi High Court ruled that proviso to Section 45(1) of Prevention of Money Laundering Act (PMLA) is an exception for women, exempting them from satisfying the twin conditions of Section 45. The court held that sub-classifying women under different categories and applying twin conditions would violate Article 14 of Constitution. The applicant, accused in a complaint case related to the Unitech Group, was granted bail after undergoing extensive investigations and custody for over 20 months.
Delhi High Court held that the power to grant bail on medical grounds under the first proviso to Section 45(1) of the Prevention of Money Laundering Act, 2002 (PMLA) is discretionary. Accordingly, court directed AIIMS to evaluate medical condition of the petitioner.
Delhi High Court granted interim bail on petitioner satisfying the test of proviso to section 45(1) of the Prevention of Money Laundering Act, 2002 (PMLA) as petitioner is suffering from life-threatening diseases warranting immediate medical attention.
Delhi High Court quashes IT order under Section 148A(d) against Krishna Diagnostic, highlighting errors in property transaction allegations.
