Issuance of Two Orders u/s 73 for Same Tax Period Prima Facie Unsustainable: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that issuing two separate orders under Section 73 of the Central Goods and Services Tax ( CGST ) Act,...
![Delhi HC quashes Income Tax Additions based on Historical Data and Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-High-Court-Income-Tax-Income-Tax-Additions-Income-Tax-Additions-quashed-TAXSCAN.jpg "Delhi HC quashes Income Tax Additions based on Historical Data and Facts [Read Order]")
![No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-HC-Delhi-High-Court-Declaration-of-Invalidity-Refund-of-Service-Tax-Taxscan.jpg "No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]")
![Relief to IBIBO Group: Delhi HC drops Income Tax Reassessment Proceedings for AY 2015-16 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/IBIBO-Group-Income-Tax-Reassessment-Proceedings-Delhi-HC-taxscan-1.jpg "Relief to IBIBO Group: Delhi HC drops Income Tax Reassessment Proceedings for AY 2015-16 [Read Order]")
![Reassessment under Income Tax must be on Concrete Evidence and not Speculation: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-HC-Delhi-High-Court-Income-Tax-Section-148-of-the-Income-Tax-Act-Concrete-Evidence-taxscan.jpg "Reassessment under Income Tax must be on Concrete Evidence and not Speculation: Delhi HC [Read Order]")
Tangible Evidence is Essential to Allege Clandestine Goods Clearance and Production: Delhi HC [Read Order]
The Delhi High Court recently held that allegations of clandestine removal of goods to evade taxes must be supported by concrete evidence rather than presumptions or assumptions. The division...
Validity of SCN issued by Anti-Evasion Wing under Challenge: Delhi HC stays Transfer of GST Proceedings
In a significant development, the Delhi High Court has stayed proceedings related to a contested Show Cause Notice ( SCN ) issued by the Anti-Evasion Wing of the Central Goods and Services Tax ( CGST...
![No Customs Duty on Personal Jewellery: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Jewellery.jpg "No Customs Duty on Personal Jewellery: Delhi HC [Read Order]")
Concealment Or Inaccurate Particulars u/s 271(1)(c) of Income Tax Carry Different Meanings, Revenue Fails To Specify: Delhi HC Invalidates Penalty [Read Order]
In a recent ruling, the Delhi High Court invalidated penalty proceedings under Section 271(1)(c) of the Income Tax Act stating the different meanings of "concealment of income" and "furnishing...
![Concealment Or Inaccurate Particulars u/s 271(1)(c) of Income Tax Carry Different Meanings, Revenue Fails To Specify: Delhi HC Invalidates Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-Delhi-High-Court-invalidates-income-tax-penalty-Income-tax-penalty-under-Section-271-TAXSCAN.jpg "Concealment Or Inaccurate Particulars u/s 271(1)(c) of Income Tax Carry Different Meanings, Revenue Fails To Specify: Delhi HC Invalidates Penalty [Read Order]")
Review Petitions Qualify as Pending Litigation Under DTVSV Act, Extending Scope Beyond Appeals, Writs, or SLPs: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court ruled that review petitions qualify as "pending litigation" under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) expanding the scope of the DTVSV Act...
