![Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Section-153A-Searched-Person-Jurisdiction-Delhi-High-Court-Taxscan.jpg "Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]")
Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]
The Delhi High Court held that Section 153A invalid where statement belonging and pertaining to a person other than a searched person used to assume...
![GST: Delhi High Court stays payment against Starbucks only if principal Profiteered amount to tune of Rs.1.04 cr is paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/GST-Delhi-High-Court-stays-payment-Starbucks-principal-Profiteered-Taxscan.jpeg "GST: Delhi High Court stays payment against Starbucks only if principal Profiteered amount to tune of Rs.1.04 cr is paid [Read Order]")
![Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Lower-Tax-Authorities-cogent-material-on-record-Delhi-High-Court-Taxscan-1.jpg "Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]")
![Open Online Portal to enable National Internet Exchange of India to file Form TRAN-1 or accept manually: Delhi High Cout directs GST Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/online-portal-National-Internet-Exchange-of-India-TRAN-1-Delhi-HC-GST-taxscan.jpeg "Open Online Portal to enable National Internet Exchange of India to file Form TRAN-1 or accept manually: Delhi High Cout directs GST Dept [Read Order]")
![Search justified on failure of Assessee to furnish details of contents of locker: Delhi High Court quashes petition challenging validity of Search action [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Search-contents-of-locker-Delhi-High-Court-petition-challenging-validity-Search-action-Taxscan.jpg "Search justified on failure of Assessee to furnish details of contents of locker: Delhi High Court quashes petition challenging validity of Search action [Read Judgment]")
![Delhi High Court directs Authority to accept and process the Petitioner’s Form SVLDRS-I [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Delhi-High-Court-Form-SVLDRS-I-Taxscan.jpeg "Delhi High Court directs Authority to accept and process the Petitioner’s Form SVLDRS-I [Read Order]")
Delhi High Court dismisses interim protection to person accused of Fraudulently availing IGST Refunds and ITC Credits [Read Order]
The Delhi High Court dismissed a petition seeking the interim protection to the person accused of fraudulently availing IGST refunds and ITC credits. Mr. Jagmohan Bansal and Mr. J.K. Mittal...
![Delhi High Court dismisses interim protection to person accused of Fraudulently availing IGST Refunds and ITC Credits [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/GST-Delhi-High-Court-interim-protection-fraudulently-IGST-refunds-ITC-credits-taxscan-1.jpeg "Delhi High Court dismisses interim protection to person accused of Fraudulently availing IGST Refunds and ITC Credits [Read Order]")
Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]
The Delhi High Court held that the limitation period cannot start from the date pronouncement of the Order if the assessee lacks knowledge about the pronouncement of the order. The...
![Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Limitation-Period-pronouncement-of-Order-assessee-lack-knowledge-Delhi-High-Court-Taxscan.jpg "Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]")
Delhi High Court upholds addition against Educational Trust as Donations were found to be Bogus [Read Judgment]
The Delhi High Court upheld the addition against the educational trust as the donations were bogus. The Appellant, Brijbasi Education, and Welfare Society is an educational trust, duly registered...
![Delhi High Court upholds addition against Educational Trust as Donations were found to be Bogus [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Delhi-High-Court-educational-trust-donations-bogus-Brijbasi-Education-and-Welfare-Society-Taxscan.jpg "Delhi High Court upholds addition against Educational Trust as Donations were found to be Bogus [Read Judgment]")
![Penalty Proceedings shall not survive if Assessment is Debatable: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Penalty-Proceedings-Assessment-is-Debatable-Delhi-High-Court-Taxsan.jpg "Penalty Proceedings shall not survive if Assessment is Debatable: Delhi High Court [Read Judgment]")
Penalty can't be imposed where Concealment of Income has not been proven: Delhi High Court [Read Order]
The Delhi High Court, while quashing the appeal of the revenue held that penalty cannot be imposed where concealment of income has not been proven. The assessing officer had passed the assessment...
![Penalty cant be imposed where Concealment of Income has not been proven: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Penalty-concealment-of-income-Delhi-High-Court-Taxscan.jpg "Penalty cant be imposed where Concealment of Income has not been proven: Delhi High Court [Read Order]")
Delhi High Court directs Income Tax Authority to grant benefit of revised TDS rates prescribed for FY 2019-2020 and rebate of 25% [Read Judgment]
The Delhi High Court directed the Income Tax Authority to grant the benefit of revised TDS rates prescribed for Financial Year 2019-2020 and a rebate of 25%. The petitioner, Manpower...
![Delhi High Court directs Income Tax Authority to grant benefit of revised TDS rates prescribed for FY 2019-2020 and rebate of 25% [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Delhi-High-Court-Income-Tax-Authority-revised-TDS-rates-FY-2019-2020-TDS-Taxscan.jpg "Delhi High Court directs Income Tax Authority to grant benefit of revised TDS rates prescribed for FY 2019-2020 and rebate of 25% [Read Judgment]")