Delhi High Court held that addition towards unexplained credits against companies used as a conduit for routing accommodation entries is not justified since they are not ultimate beneficiaries. Accordingly, appeal of revenue dismissed.
Delhi High Court held that reassessment under section 148 of the Income Tax Act cannot be sustained since there is no tangible material for forming a belief that petitioners had a dependent Permanent Establishment or Fixed Place PE in India
Vide the present petition it is contested that the show cause notice has been issued on 26thSeptember, 2023. The same is stated to have been uploaded on the Additional notices tab and the show cause notice did not come to the knowledge of the Petitioner.
Delhi High Court rules on DMRC’s GST refund, clarifying the “relevant date” for limitation based on a conciliation agreement, setting aside rejection orders.
Delhi High Court rules manufacturer discounts to retailers are not prima facie consideration for services, staying a ₹9.85 Cr GST demand on Vardhman Electronics.
Delhi High Court directs release of GST refund with interest, affirming Appellate Authority’s order, cautioning taxpayers about potential interest if order is reversed later.
Delhi High Court rules on GST cross-charges, affirming that expenses not cross-charged and with full ITC eligibility can be valued at nil as per CBIC circular.
Delhi High Court held that different floors of a singular house cannot be considered as multiple residential houses. Accordingly, deduction under section 54F of the Income Tax Act cannot be denied. Thus, appeal of revenue dismissed.
Delhi High Court held that since issue of jurisdiction of Directorate of Revenue Intelligence [DRI] is resolved and held that they are proper officer for the purpose of section 28 and are competent to issue show cause notice.
Delhi High Court sets aside GST demand order against World Art Press, citing SCN visibility issues. Broader challenge to notification validity remains before Supreme Court.
