The High Court of Delhi held that the impugned order passed by the ITAT suffers from perversity in so far as it refused to allow the assessee to urge the grounds by way of an...
The High Court of Delhi allowed the petitioner Bharti Airtel to rectify Form GSTR-3B for the period to which the error relates. Petitioner, Bharti Airtel Limited is engaged in the business of providing telecommunication services...
The Delhi High Court has directed the Commissioner of Income Tax to examine the claims and grant refunds to Ericsson. The Court also held that the entire amount, with the approval of the Principal Commissioner...
The Delhi High Court has ruled that the Service Tax Audit under Goods and Service Tax (GST) is permissible. The petition was filed by Aargus Global Logistics Pvt. Ltd on the ground that Section 174(2)(e)...
In a recent ruling, the Delhi High Court exempted the Indian Medical Association from the Service tax net. While dismissing the appeal filed by the Customs Excise & Service Tax Appellate Tribunal (CESTAT), the Delhi...
The Delhi High Court has imposed Rupees five lakhs costs for misleading the court and the amount is to be paid to the Delhi High Court Advocates Welfare Trust. The counsel for the petitioner as...
The Delhi High Court has held that in case of the rescission of notification for 100% excise duty exemption, Promissory Estoppel is not maintainable against the Union of India (UOI). In the case of M/s Hero...
The Delhi High Court has stayed the order for a penalty by National Anti-Profiteering Authority ( NAA ) against Johnson and Johnson for allegedly resorting to profiteering by not passing on the benefit of tax...
The Delhi High Court in the case of Housing and Urban Development Corporation Ltd. vs. Additional Commissioner of Income Tax held that the assessee is not entitled to claim the deduction until the liability for...
The Delhi High court in the case of Khem Chand Mukim vs. Pr. Director of Income Tax held that the seized trade-in-stock under Section 132 of the Income Tax Act which is within the custody...
The Delhi High Court has stayed the Paragraph 8 of Circular No. 125/44/2019-GST dated 18.11.2019 which restricted that Refund Period can’t be spread across Two Financial Years and to be filed in Chronological Order. The...
The Delhi High Court has held that CBDT in its circulars No. 672 dated 16.12.1993 has made it clear that the acquisition of flat through allotment by DDA has to be treated as construction of...
The Delhi High Court in the case of Intec Corporation v ACIT held that the period of limitation under Section 150 would be considered from the date of order of CIT (A). The petitioner engaged...
The Delhi High Court has held that Assessing Officer cannot withhold the Income Tax Refund by citing the reason that the scrutiny notice has been issued. The Petitioner Maple Logistics Private Limited has approached the...
The High Court of Delhi held that the Assessing Officer should not have rejected the claim made by the assessee merely on the ground of it being raised for the first time. The finding returned...
The Delhi High Court has held that the religious institutions are also engaged in charitable activities which are very much part of religious activities and such activities along with organising spiritual lectures has held to...
The Delhi High Court has directed the Goods and Services Tax ( GST ) Council, the Central Government to consider the formulation of appropriate amendments in the Central Goods and Services Tax (CGST) Act. In...
The Delhi High Court has directed Goods and Services Tax ( GST ) department to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically or to accept...
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