Delhi High Court

  • Service Tax

Service tax on short term hotel accommodation less than 3 months u/s 65 (105)(zzzzw) is unconstitutional – Delhi High Court

Service tax on short term hotel accommodation less than 3 months u/s 65 (105)(zzzzw) is unconstitutional - Delhi High Court…

8 years ago
  • Service Tax

Service tax Department can not audit under rule 5A2-Delhi HC quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to FA

Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014…

8 years ago
  • Companies Act

Striking off name of company us 560-ROC order set aside by Delhi High Court holding that object of section 560(6) is to give a chance to revive the company

Striking off name of company us 560-ROC order set aside  Delhi High Court restored the name of the company by…

8 years ago
  • Income Tax

Fresh tangible material not required to reopen if return processed u/s 143(1) and intimation is sent. AO to form only reasons to believe that income escaped-Delhi High Court

Fresh tangible material not required to reopen an assessment where the initially the return of income is processed u/s 143(1) and an…

8 years ago
  • Income Tax

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to change of opinion

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to…

8 years ago
  • Income Tax

CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court. Refunds not to be denied to assessees for notices issued u/s 143(2) cases

CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court It further directed that the said instruction shall not be…

8 years ago
  • Income Tax

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on behalf of the enterprise

PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…

8 years ago
  • Income Tax

Section 40(a)(i) is discriminatory not applicable to DTAA-Delhi High Court

Section 40(a)(i) is discriminatory not applicable to DTAA. This was held by the Delhi High Court, in a recent judgment as under:…

8 years ago
  • VAT

If a transaction is deemed sale or a service is a question of fact. Mere filing service tax returns or service tax payment not conclusive of the true nature

Whether a transaction is a deemed sale or a service is a question of fact and would have to be…

8 years ago
  • Income Tax

Deduction u/s 80-O computed applying average net profit margin for domestic income not considering fixed costs was distorted apportionment-Delhi High Court

In its  latest judgment , Delhi High Court has held that deduction under Section 80-O of the Income tax Act, 1961…

8 years ago