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Justice Dinesh Mehta

Repayment of Rs. 1.85 Cr Loan in Two Days alone Does not Prove its Paper Entry: Delhi HC Upholds Deletion of S. 68 Addition [Read Order]

In a recent ruling, the Delhi High Court held that repayment of Rs. 1.85 crore loan within two days alone does not prove it was a paper entry, and...

Taxpayer Cannot Demand Entire Material at S. 148A(b) Stage, “Information” Means Concise Details:...

No Reassessment if Income Already Taxed at Highest Rate: Delhi HC Dismisses Revenue’s Appeal in...

FT&TR Reference under India-Hong Kong Tax Treaty Not Permissible for Pre-2019 Taxable Events to...

Airline Liable to Deduct TDS on Supplementary Commission Paid to Travel Agents, Revenue Can Recover...

Delhi HC Dismisses Income Tax Dept’s Review Pleas Against Direction to Process Bechtel’s Returns [Read Order]

In a recent decision, the Delhi High Court dismissed the Income Tax Department’s review petitions against its earlier order directing the Department to process the income tax returns. The court...

Employee Cannot Be Denied TDS Credit Due to Kingfisher Airlines’ Default in Depositing Tax: Delhi HC [Read Order]

In a recent ruling, the Delhi High Court held that an employee cannot be denied TDS credit only because Kingfisher Airlines failed to deposit the tax deducted from the employee salary. ...

Amendment to S.80HHC of Income Tax Act Cannot be applied Retrospectively: Delhi HC Quashes Notices u/s 147/148 [Read Order]

In a recent ruling, the Delhi High Court, reinforcing taxpayer certainty and limits on retrospective taxation, quashed a reassessment notice issued to a petitioner, holding that the reopening of...

Payments for Live Telecast of Cricket Matches without Enduring Benefit Not Taxable as Royalty: Delhi HC in Sri Lanka Cricket Case [Read Order]

In a recent ruling, the Delhi High Court held that payments received for live telecast of cricket matches, where the rights are limited only to live transmission and do not confer any enduring...

Excel Sheet Found During Income Tax Search at Builder’s Premises Indicating Cash Transaction Sufficient to Initiate Reassessment: Delhi HC [Read Order]

In a recent ruling, the Delhi High Court held that an Excel sheet recovered during an income tax search at a builder’s premises indicating a cash transaction in the name of a taxpayer is sufficient...

Inability to Access Portal, view Assessment Order and Prefer Appeal on Time due to Dispute with Tax Consultant: Rajasthan HC directs Admission of Appeal [Read Order]

The Rajasthan High Court has come to the aid of a taxpayer who was unable to access the Goods and Services Tax ( GST ) portal and preferred an appeal within the statutory period due to a dispute with...

Director or Additional Director can issue summons on person u/s 50 PML Act: Rajasthan HC [Read Order]

The Rajasthan High Court has held that the Director or Additional Director can issue summons on the person under section Prevention of Money-Laundering Act, 2002. The petitioner challenged the...