Limitation Period for Filing of Appeal by the Revenue starts When any of the Departmental Officer receives the order: Delhi HC
In a recent ruling, a three-judge bench of the Delhi High Court held that the limitation period for filing appeal starts when any of the Departmental...
![Levy of Service Tax on short-term accommodation in Hotels, Inns, Clubs etc. is Unconstitutional: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Service-Tax-Tax-Scan.jpg "Levy of Service Tax on short-term accommodation in Hotels, Inns, Clubs etc. is Unconstitutional: Delhi HC [Read Judgment]")
Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]
The division bench of the Delhi High Court has recently allowed deduction on royalty which was computed on the basis of actual sales value. Earlier, the Appellate Tribunal has allowed the said...
![Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Royalty-deduction-Delhi-High-Court.jpg "Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]")
Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]
The Delhi High Court in a recent decision held that the services of construction and installation cannot be treated as “fees for technical services.” The Court was considering the validity of an order...
![Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]")
Empowering Officers from CAG to conduct Audit of Service Tax Assessee is ulra vires to Finance Act; Delhi HC strikes down Rule 5A(2) of the Service Tax Rules [Read Judgment]
In a significant ruling, the division of bench of Delhi High Court declared that Rule 5A(2) as amended in terms of Notification No. 23/2014- Service Tax dated 5 th December 2014 of the Central...
The Possession & Control of the Property Vests with the Assessee is Liable to Pay Wealth Tax : Delhi HC [Read Judgment]
The Delhi High Court recently declared that the ownership of the property can be presumed for the purpose of wealth tax if the possession and control of the property in dispute vests upon the...
Denying refund of TDS citing the reason “case was pending scrutiny” is not sustained in Law; Delhi HC quashes CBDT instruction
The Delhi High Court last week quashed the CBDT Instruction dated 13.01.2015 and the letter issued by the Deputy Commissioner of Income Tax, based on the said Instruction on the ground that it is...
Part of the Sale consideration paid directly to the shareholders is come under the head 'Capital Gains'; Delhi HC [Read Judgment]
The division bench comprising of Justice Vibhu Bakhru and Justice S.Muralidhar held that, the part of the sale consideration paid directly to the shareholders shall come under the head 'Capital...
