Every Article is A Tax Solution !
Delhi High Court
The Court, having heard learned counsel for the parties and considering that the petitioner had already availed the statutory remedy of appeal, was not inclined to exercise its discretionary jurisdiction under Article 226 of the Constitution…
Read digestThe Court set aside the impugned order dated 30.07.2026 (Annexure P-1) and directed the respondent-Assessing Officer to pass a fresh order in accordance with law and with objectivity, considering the mandate of law and material available…
Read digestThe Court held that in the absence of any stay application having been filed by the petitioner, the respondents were not wrong in effecting recovery. The refund as claimed by the petitioner in excess of 20%…
Read digestThe Court held that the AAR was not justified in going into the intricacies of the transaction and business wisdom of the contracting parties, and that the AAR's opinion that the transaction was conceived to avoid…
Read digestThe Court held that the AAR was not justified in going into the intricacies of the transaction and business wisdom of the contracting parties, and that it travelled beyond what was required for determination of the…
Read digestThe Court set aside the impugned order of the AAR and allowed the application dated 15.04.2013 filed by the petitioner under Section 245Q of the Act of 1961, holding that the payment received by the petitioner…
Read digestThe Court held that the payment received by Teva Israel from Ranbaxy India does not attract any tax under the Income Tax Act, 1961, as there was no accrual or arising of income in India and…
Read digestThe Court held that the jurisdictional notice dated 27.03.2026 was issued for Assessment Year 2021-22, whereas the transactions mentioned in the annexure related to the period between 01.04.2021 and 31.03.2022, i.e., Financial Year 2021-22, and obviously…
Read digestThe Court noted that the Show Cause Notice, the order passed under Section 2(35) of the Income Tax Act, the sanction order under Section 279(1) of the Income Tax Act and the complaint are all based…
Read digestThe Court set aside all seven orders passed by the Tribunal, including those not under challenge due to monetary limits, and restored ITA Nos. 534 to 537/Del/2025 and ITA Nos. 605 to 607/Del/2025 to their original…
Read digestThe High Court set aside all seven orders passed by the Tribunal, including those not under challenge due to monetary limits. The Court found that the impugned order was bereft of any logic, reasoning, or rationale…
Read digestThe Court allowed the writ petition and quashed the notice dated 28.04.2023 issued under Section 148 of the Act of 1961, holding that the proceedings were illegal, arbitrary, and beyond the scope of Section 148. It…
Read digest