Delhi High Court

Service Tax – 10% or 12% – Delhi HC quashes two Circulars imposing higher rate of Service tax

Delhi Chartered Accountants Society (Regd.) Vs. Union Of India And Ors (Delhi High Court)

What would be the rate of Service tax where the service is provided by the Chartered Accountants prior to 01.04.2012 and the invoice is also issued prior to 01.04.2012 but the payment is received after 01.04.2012....

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Circulars Imposing Higher Service tax Rate On CAs / Advocates & Others is Ultra Vires

Delhi Chartered Accountants Society(Regd.) Vs Union of India And Ors. (Delhi High Court)

The question before us is what would be the rate of tax where (a) the service is provided by the chartered accountants prior to 01.04.2012; (b) the invoice is issued by the chartered accountants prior to 01.04.2012 but (c) the payment is received after 01.04.2012....

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Reassessment not justified if assessee had proved its stand during original assessment

NTPC Ltd. Vs Deputy Commissioner of Income-tax (Delhi High Court)

In the present case, we find that the whole issue is with regard to the method of production and the manner in which electricity is generated. The entire process of generation of electricity, both by the gas turbine unit and the steam turbine unit, has been explained by the petitioner in great detail in the assessment proceedings for the ...

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Reopening of assessment on the basis of investigation report is valid

Pratibha Finvest (P.) Ltd. Vs Income-tax Officer (Delhi High Court)

As regards the challenge to the reopening of proceedings is concerned, the Court is satisfied that the notice under Section 147 reflected due application of mind to objective material furnished to the AO, i.e. by way of Investigation Report which could have given rise to a bonafide belief, legitimately falling within Section 147....

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Validity of Assessment U/s. 153A can’t be challenged on hardship ground

Madugula Venu Vs Director of Income-tax (Delhi High Court)

Section 153A of the Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003 and it provides for assessment in the case of search or requisition. It is mandatory for the assessing officer, whenever there is a search under section 132, to issue notice to the person searched requiring him to furnish the returns of income for the six as...

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S. 40A(3) Cash Payment allowable if necessary to ensure smooth functioning of business

R.C. Goel Vs Commissioner of Income-tax (Delhi High Court)

The assessee engages itself in executing catering contracts for Railways in respect of two trains. In those trains, its personnel are deployed for sale of small articles of daily necessity and use to the passengers. Per force, the payments received by them are necessarily in cash. These amounts are collected and in turn handed over to the...

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Charges under FERA provisions can be framed on the basis of statement of co-accused

S.K. Jain Vs M.G. Attri (Delhi High Court)

In the case at hand, there is a recovery of foreign currency from the co-accused. The relationship of employer and employee has been admitted both by the Petitioner and the co-accused. The statement of the co-accused and the other documents seized show that the co-accused was acting on the behest of the Petitioner. ...

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Legal formulations cannot be divorced from the fact situation of the case

N.C. Bakshi Vs Union of India (Delhi High Court)

The question which falls for consideration in this matter is not of petitioners suffering prejudice or not by grant of impugned Approval but is whether it results in failure of justice. It is in this context, grant of post decisional hearing assumes importance. Apex Court in Canara Bank v. V.K. Awasthy [2005] 6 SCC 321, has considered the...

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Validity of Reopening for involvement in accommodation entry?

CIT Vs. Pardesi Developers & Infrastructure Pvt. Ltd. (Delhi High Court)

Whether issue of notice u/s 148 for reopening of assessment u/s 147 on the reason that assessee company is involved in accommodation entry in valid?...

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Reopening not permissible for mere change of opinion

Replika Press Pvt. Ltd. & Anr Vs. ACIT (Delhi High Court)

The Assessing Officer had specifically raised a query with regard to the supplies made in the domestic tariff area and the petitioner / assessee had given a detailed reply to the same. The Assessing Officer, after considering the reply furnished by the assessee, framed the assessment order...

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