Home » Delhi High Court »
Delhi High Court
Issuance of Share Capital Not Taxable: Delhi High Court cites Precedents
The Delhi High Court recently pronounced a decision[1] wherein it adhered to the ratio of Vodafone and Nestlecases that investment by a foreign company via shares in its Indian subsidiary company is not income of the latter and not… Read More »Issuance of Share Capital Not Taxable: Delhi High Court cites Precedents
‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
In a recent decision[1], the Delhi High Court heard an appeal from an order of the Income Tax Appellate Tribunal (‘Tribunal’) where the Tribunal had held that Section 69A, IT Act, 1961 was not applicable… Read More »‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be… Read More »Delhi High Court Orders Refund of Tax Paid Under Protest
Cancellation of GST Registration Needs to be Accompanied by Reasons
Short Note In a recent decision[1], the Delhi High Court held that the cancellation of an assessee’s registration under GST cannot be done in an arbitrary fashion and needs to be accompanied by objective reasons. … Read More »Cancellation of GST Registration Needs to be Accompanied by Reasons
Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
In a recent decision[1], the Delhi High Court clarified that the power granted to the Assessing Officer (‘AO’) under Proviso to Section 142(2C), IT Act, 1961 cannot be abdicated to a superior officer. Thus, the… Read More »Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
Delhi High Court Reiterates the Law on Interface of IBC and Tax
The Delhi High Court in a recent case[1] reiterated the legal position relating to outstanding tax of an entity which has or is undergoing the insolvency process under IBC, 2016. In the impugned case, the Revenue… Read More »Delhi High Court Reiterates the Law on Interface of IBC and Tax
Delhi High Court Holds Explanations 6 and 7 Added to Section 9 in 2015 are Retrospective in Nature
In a recent decision[1], the Delhi High Court has held that the Explanations 6 and 7 added to Section 9, IT Act, 1961 via Finance Act, 2015 are retrospective in nature despite the amendment not… Read More »Delhi High Court Holds Explanations 6 and 7 Added to Section 9 in 2015 are Retrospective in Nature
High Court Quashes Tax Notice Citing ‘Clean Slate’ Principle under IBC, 2016
In a recent judgment, the Delhi High Court[1] emphasised and reiterated the ‘clean slate’ principle under the Insolvency and Bankruptcy Code, 2016 (‘IBC, 2016’). The High Court held that the notices issued by the Revenue Department… Read More »High Court Quashes Tax Notice Citing ‘Clean Slate’ Principle under IBC, 2016
Delhi High Court Allows IGST Refund to Vodafone
In a recent judgment[1], the Delhi High Court ordered the Revenue Department to refund Integrated Goods and Services Tax (‘IGST’) claimed by the petitioners in respect of telecommunication services rendered by them to Foreign Telecom… Read More »Delhi High Court Allows IGST Refund to Vodafone- « Previous
- 1
- 2
- 3
- Next »