Virtual Workshop Series on: Bank Branch Audit – Advances & LFAR

02 Apr 2026 | 631 Views

M/s Boston Beverages Pvt. Ltd. vs M/s Kingston Beverages & Ors. & Anr. (2014) – Delhi High Court on Territorial Jurisdiction under Section 138 Negotiable Instruments Act

01 Apr 2026 | 55 Views

Lt. Col. Vijay Singh Sandhu vs Kingstar Entrepreneur Pvt. Ltd. | Section 11 Arbitration & Continuation of Interim Relief under Section 17 | Delhi High Court (2015)

01 Apr 2026 | 54 Views

Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Anr. | Delhi High Court | Section 35G Central Excise Act | CESTAT Findings Upheld – No Substantial Question of Law

01 Apr 2026 | 55 Views

Commissioner, GST (East), Delhi vs Vimla Rolling Mills Pvt. Ltd. & Rohit Agarwal (2017:DHC:8823-DB) – No Substantial Question of Law in Excise Duty Demand Based on Unreliable Evidence

01 Apr 2026 | 70 Views

Commissioner of Tax, GST Delhi East vs M/s Indian Railway Finance Corporation (2017) – No Penalty Under Section 78 in Absence of Intent to Evade Service Tax

01 Apr 2026 | 55 Views

Radico Khaitan Limited vs Principal Commissioner of GST & Central Excise Delhi (2018:DHC:4249-DB) – Scope of CESTAT Remand Powers under Section 35G of Central Excise Act, 1944

01 Apr 2026 | 57 Views

Reliance Cable Industries vs Commissioner of GST (East) Delhi (2018) – Clandestine Removal, Duty Demand & Evidentiary Value of Diaries under Central Excise Act

01 Apr 2026 | 58 Views

Reliance Cable Industries vs Commissioner of GST (East), Delhi (2018) – Clandestine Removal, Evidentiary Value of Diaries & Statements under Central Excise Law

01 Apr 2026 | 57 Views

Youngsters FC vs Football Delhi (DSA) | FAO No. 541/2018 | Delhi High Court | Interim Protection Under Section 9 Arbitration Act

01 Apr 2026 | 54 Views

SPIEGEL VERLAG RUDOLF AUGSTEIN GmbH & Co. KG vs Govt. of NCT of Delhi & Anr. – Freelance Journalist Held Employee | Illegal Termination | Delhi HC Judgment

01 Apr 2026 | 65 Views

MGCANNERICKSON (India) Ltd. vs Principal Commissioner of GST & Central Excise, Delhi East (2019) – CENVAT Credit Utilization on Reverse Charge Service Tax

01 Apr 2026 | 40 Views

Spiegel Verlag Rudolf Augstein GmbH & Co KG vs Govt. of NCT of Delhi & Anr | Delhi High Court | Labour Dispute Settlement | LPA 537/2019 (2019:DHC:7557-DB)

01 Apr 2026 | 47 Views

CCE Delhi-I (Now Principal Commissioner of GST Delhi North) vs Jindal Nickel and Alloys Ltd. & Ors. (2019) – Delhi High Court | Central Excise | Section 35H & Section 36B | Clandestine Removal & Evidence Law

01 Apr 2026 | 45 Views

Sudhir Kumar Aggarwal vs Directorate General of GST Intelligence (Delhi High Court, 2019) – No Right to Lawyer During GST Interrogation under Section 70 CGST Act

01 Apr 2026 | 52 Views

Re: M/s Kingston Electronics Pvt. Ltd. vs Official Liquidator & Central Bank of India | Dissolution under Section 481 Companies Act, 1956 | Delhi High Court

01 Apr 2026 | 73 Views

Sharmila Banerjee Livingston vs Mohammad Abbas & Ors. | Amendment of Pleadings, Affidavit Evidence & Judicial Record Exhibition under Delhi Rent Control Act

01 Apr 2026 | 34 Views

Sharmila Banerjee Livingston vs Mohammad Abbas & Ors. | Delhi High Court | Amendment of Pleadings & Evidentiary Scope in Eviction Proceedings under Section 14(1)(e) DRC Act

01 Apr 2026 | 33 Views

Balaji Metals vs Commissioner of GST (East), Delhi | Section 35G Central Excise Act | Clandestine Removal & Evidentiary Value of Statements and Search Proceedings

01 Apr 2026 | 25 Views

Amit Joshi vs Commissioner of CEST & ST, CGST (East) & Anr. – Delhi High Court on Presence of Lawyer During GST Interrogation (2020:DHC:1780)

01 Apr 2026 | 29 Views

Watermelon Management Services Pvt. Ltd. vs Commissioner, Central Tax GST Delhi (East) & Anr. – Validity of Provisional Attachment under Section 83 CGST Act during Pending Investigation

01 Apr 2026 | 30 Views

M/s Neutron Steel Trading Pvt. Ltd. & Ors. vs Commissioner CGST, Delhi West & Ors. (2020:DHC:2807-DB) (Provisional Attachment under Section 83 CGST Act – Remedy under Rule 159(5) – Writ Jurisdiction under Article 226)

01 Apr 2026 | 39 Views

GOYAL IRON AND STEEL TRADERS vs ASSISTANT COMMISSIONER, PALAM DIVISION CGST DELHI SOUTH & ORS. (Delhi High Court | W.P.(C) 6799/2020 | Decision Date: 23 September 2020)

01 Apr 2026 | 34 Views

Sanjiv Kumar Mittal vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors.: Personal Liability of Directors under Finance Act, 1994 – Scope of Section 87(b)(i) & Attachment of Personal Bank Accounts

01 Apr 2026 | 26 Views

M/s S.H. Exports vs Commissioner of CGST & Anr. (Delhi High Court, 2020) – Refund of ITC on Zero-Rated Exports under Section 16 IGST Act & Section 54 CGST Act

01 Apr 2026 | 41 Views

P.V. Rao vs Senior Intelligence Officer, Directorate General of GST Intelligence & Ors. (2020:DHC:3282-DB) – Delhi High Court on Video Conferencing in GST Summons Proceedings

01 Apr 2026 | 62 Views

RCI Industries and Technologies Ltd. vs Commissioner DGST Delhi & Others (2021:DHC:64-DB) – Validity of GST Search, Parallel Investigation & Statement under Section 67 DGST Act

31 Mar 2026 | 61 Views

Roshni Sana Jaiswal vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Illegal Provisional Attachment of Bank Accounts Quashed

31 Mar 2026 | 61 Views

R.R. Distributors Pvt. Ltd. vs Commissioner of Central Tax, GST Delhi North & Anr. (Delhi High Court, 2021) – Transitional ITC Cannot Be Denied Due to Procedural Errors in TRAN-1/TRAN-2

31 Mar 2026 | 65 Views

Pawan Goel & Anr. vs Directorate General of GST Intelligence, Gurugram – Anticipatory Bail Granted in Alleged Fake ITC Fraud under Section 438 Cr.P.C & CGST Act

31 Mar 2026 | 88 Views

M/s R.J. Trading Co. vs Commissioner of CGST, Delhi North & Ors. (2021) – Illegal Search, Seizure & Prohibition under Section 67 CGST Act

31 Mar 2026 | 50 Views

M/s Ankush Auto Deals vs Commissioner of DGST & Anr. (2021:DHC:3443-DB) – Refund of GST with Interest under Sections 54 & 56 CGST/DGST Act

31 Mar 2026 | 47 Views

M/s Vijay Steelcon Private Limited vs Principal Commissioner of Central Tax (GST) Delhi East & Ors. (2021:DHC:3739-DB)

31 Mar 2026 | 53 Views

Tarun Jain vs Directorate General of GST Intelligence (DGGI) | Delhi High Court | Anticipatory Bail under Section 438 CrPC in GST Fake ITC Fraud Case

31 Mar 2026 | 54 Views

Wipro Ltd vs Assistant Commissioner of GST MCIE Division CGST (Delhi High Court, 2021) – Blocking of ITC Beyond One Year Held Unsustainable Without Reasoned Order

31 Mar 2026 | 55 Views

M/s Indo International Tobacco Pvt. Ltd. & Anr. vs Additional Director General, DGGI & Ors. (2022:DHC:124-DB) Delhi High Court | Multiple Investigations under CGST Act – Jurisdiction & Section 6(2)(b) Interpretation

31 Mar 2026 | 84 Views

Mahavir Transmission Limited vs Directorate General of GST Intelligence (HQRS) & Anr. – Delhi High Court | Provisional Attachment Ceases After One Year under Section 83 CGST Act

31 Mar 2026 | 60 Views

Rakesh Kumar Garg vs Assistant Commissioner GST Department Ward No. 207, Delhi & Ors. (2022:DHC:475-DB) GST Registration Cancellation | Section 29(2) CGST Act | Voluntary Surrender vs Suo Moto Cancellation | Delhi High Court Judgment

31 Mar 2026 | 49 Views

Karamjit Jaiswal vs Commissioner of Central Taxes GST Delhi East – Delhi High Court on Lapse of Provisional Attachment under Section 83 CGST Act, 2017

31 Mar 2026 | 66 Views

ANS Constructions Pvt. Ltd. vs Commissioner of Central Tax GST & Anr. (Delhi High Court, 2022) – GST Audit Proceedings & Binding Precedent on Issue Already Decided

31 Mar 2026 | 80 Views

Anuj Goel (Proprietor of M/s Goel Trading Company) & Shikha Goel (Proprietor of M/s A.S. Foods) vs The Commissioner CGST Delhi East Commissionerate & Anr.

31 Mar 2026 | 54 Views

Naval Kumar & Ors. vs Commissioner of Central Taxes GST Delhi East (2022:DHC:879-DB) – Provisional Attachment under Section 83 CGST Act and Limited Debit Freeze Relief

31 Mar 2026 | 52 Views

Anuj Goel & Anr. vs Commissioner, CGST Delhi East Commissionerate & Anr. (2022:DHC:880-DB) (Delhi High Court | W.P.(C) 3696/2022 & 3697/2022 | Decided on 08 March 2022)

31 Mar 2026 | 79 Views

M/s Pashupati Properties Estate Pvt. Ltd. vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Provisional Attachment Ceases After One Year

31 Mar 2026 | 57 Views

Principal Commissioner, GST, Delhi South vs M/s Indraprastha Gas Limited (2022:DHC:1291-DB) – Delay of 1310 Days Not Condoned Due to Lack of Sufficient Cause under Limitation Law & CENVAT Credit Rules

31 Mar 2026 | 71 Views

Richie Rich Exim Solutions vs Commissioner of CGST Delhi South (2022:DHC:1216-DB) Delhi High Court | W.P.(C) 11138/2021 | Refund Rejection under GST | Violation of Natural Justice | Rule 92(3) CGST Rules

31 Mar 2026 | 51 Views

FADA Trading Private Limited vs Commissioner, Goods and Service Tax, State GST Department & Anr. (Delhi High Court, 2022) – GST Registration Restoration Due to Defective Show Cause Notice and Limitation Relief

31 Mar 2026 | 45 Views

Amit Gupta vs Directorate General of GST Intelligence Headquarters (2022:DHC:1661) – Bail Cancellation Quashed | Validity of ITC Utilization for Bail Condition under CGST Act

31 Mar 2026 | 72 Views

M/s Shakti Oil and Chemical Co. vs Commissioner of DGST Delhi & Ors. | Delhi High Court on Sealing of Business Premises under Section 67 CGST/DGST Act

31 Mar 2026 | 42 Views

Blue Water Expotrade India Pvt. Ltd. vs The Principal Commissioner of GST & Anr. – Provisional Attachment under Section 83 CGST Act | Delhi High Court

31 Mar 2026 | 44 Views

Abhishek Gumber v. Commissioner of GST, New Delhi (2022:DHC:2514-DB) – Premature GST Demand Notice Set Aside Pending Appeal

31 Mar 2026 | 51 Views

MS Sun Flame Trading Pvt. Ltd. & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)

31 Mar 2026 | 42 Views

Ms Sun Flame Trading Pvt Ltd & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB) – Provisional Attachment of Bank Accounts under GST

31 Mar 2026 | 53 Views

MS Sun Flame Trading Pvt Ltd & Ors. vs Commissioner, Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)

31 Mar 2026 | 72 Views

M/s Ankush Auto Deals vs Commissioner of DGST & Anr. – Statutory Interest on Delayed GST Refund under Section 56 CGST Act

31 Mar 2026 | 68 Views

Commissioner of CGST Delhi East vs Anand and Anand (2022:DHC:3093-DB) – Refund of Unutilized CENVAT Credit on Export of Legal Services Allowed

31 Mar 2026 | 76 Views

Aditya Narayan Ojha (Amit Associates) vs Principal Commissioner, CGST Delhi North & Anr. (2022) – Delhi High Court Directs Restoration of GST Registration for Non-Compliance with Appellate Order

31 Mar 2026 | 61 Views

M/s Apex Traders vs Commissioner of Central Taxes, GST Delhi (North) | Delhi High Court | Provisional Attachment, Fake Petitioner & Perjury under CrPC

31 Mar 2026 | 41 Views

PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. (2022:DHC:3168-DB) – Delhi High Court | Delay Condonation & Monetary Limit Circular Binding on Revenue

31 Mar 2026 | 52 Views

PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. | Delay Condonation & Monetary Limit – Section 35G Central Excise Act | Delhi High Court (2022:DHC:3168-DB)

31 Mar 2026 | 68 Views

Delhi International Airport Limited vs Commissioner of CGST & Central Excise Appeals Delhi II & Ors. (2022:DHC:3453-DB) (Service Tax Refund – Violation of Natural Justice – Section 11B & Section 35C of Central Excise Act, 1944)

31 Mar 2026 | 50 Views

M/s Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court, 2022) – Invalid GST Cancellation Due to Vague SCN and Violation of Natural Justice

31 Mar 2026 | 45 Views

Pratibha-Mosinzhstroi Consortium vs Commissioner of CGST | Delhi High Court Sets Aside GST Registration Cancellation Due to Defective SCN (CGST Act, 2017)

31 Mar 2026 | 40 Views

Swastik Plastics vs Commissioner of DGST (Delhi High Court, 2022) – Bias in Adjudication under Section 74 of DGST Act Leads to Fresh Proceedings

31 Mar 2026 | 73 Views

Brilliant Metals Pvt. Ltd. vs Commissioner of DGST (Delhi High Court) – Adjudication Order Set Aside Due to Circular Dated 20.09.2022 | Section 6(2)(b) CGST Act

31 Mar 2026 | 33 Views

Bimal Kothari vs Assistant Commissioner (DSGST) & Ors. | GST Registration Cancellation Set Aside Due to Violation of Rule 25 CGST Rules, 2017 | Delhi High Court (2022)

31 Mar 2026 | 32 Views

East India Hotels Ltd. vs Commissioner of Customs, Central Excise & Central GST, New Delhi – Non-Scheduled Aircraft Use & Customs Duty Exemption under Notification No. 21/2002-CUS

31 Mar 2026 | 32 Views

M/s Mahajan Fabrics Pvt. Ltd. vs Commissioner, CGST & Ors. (2023) – Refund Cannot Be Denied on Mere Suspicion Without Evidence | Delhi High Court

31 Mar 2026 | 37 Views

Anil Kumar vs GST Commissioner & Ors – Fraudulent GST Registration Using Identity Documents | Delhi High Court Directs Inquiry & Representation Disposal under GST Law

31 Mar 2026 | 35 Views

Principal Commissioner, CGST, Delhi-South vs M/s Emaar MGF Land Ltd. – Extended Limitation, CENVAT Credit & Taxability of Construction Services | Delhi High Court (2023)

31 Mar 2026 | 44 Views

Globus Real Infra Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II (Delhi High Court, 2023) – GST Refund on Lease Transactions & Impact of IBC Resolution Plan

31 Mar 2026 | 35 Views

M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices under Section 16 CGST Act

31 Mar 2026 | 57 Views

M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices

31 Mar 2026 | 36 Views

DL Support Services India Pvt. Ltd. vs Additional Commissioner CGST Appeals II Delhi & Anr. (2023) – Appellate Authority Cannot Introduce New Grounds Beyond Show Cause Notice | Delhi High Court

31 Mar 2026 | 42 Views

M/s Ernst and Young Limited vs Additional Commissioner CGST Appeals-II Delhi & Anr – Intermediary Services vs Export of Services under IGST Act (Delhi High Court 2023)

31 Mar 2026 | 44 Views

Ohmi Industries Asia Private Limited vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Export of Services Not Governed by Rule 89(4) of CGST Rules

31 Mar 2026 | 38 Views

M/s Ohmi Industries Asia Pvt. Ltd. vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Market Research Services Not Intermediary Service

31 Mar 2026 | 63 Views

GAIL (India) Limited vs Directorate General of GST Intelligence & Anr. (2023) – Garnishee Proceedings Cannot Enforce Disputed GST Liability

31 Mar 2026 | 43 Views

Nanu Ram Goyal vs Commissioner of CGST & Central Excise, Delhi & Ors. – Inordinate Delay in Adjudication of Show Cause Notice Held Impermissible under Section 73 of Finance Act, 1994

31 Mar 2026 | 42 Views

Titan Umreifungstechnik GmbH and Co. KG vs Assistant Controller of Patents and Designs & Anr. (Delhi High Court, 2023) – Patent Refusal Set Aside for Lack of Reasoning under Sections 2(1)(ja) & 10(4) of the Patents Act

31 Mar 2026 | 37 Views

Alex Tour and Travel Pvt. Ltd. vs Assistant Commissioner CGST, Division Janakpuri (Delhi High Court, 2023) – Refund of ITC on Export of Services Cannot Be Denied Despite Pending Appeal

31 Mar 2026 | 38 Views

Sidhivinayak Chemtech Pvt. Ltd. vs Principal Commissioner, CGST, Meerut & Ors. – Provisional Attachment under Section 83 CGST Act Set Aside for Lack of Jurisdiction & Tangible Material

31 Mar 2026 | 46 Views

M/s McDonald’s India Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi & Anr. (2023) – Intermediary Services under IGST Act & ITC Refund Eligibility

31 Mar 2026 | 42 Views

M/s Netgear Technologies India Pvt. Ltd. vs Joint Commissioner CGST Appeals-I Delhi & Anr. – Intermediary Services vs Export of Services under IGST Act | Delhi High Court

31 Mar 2026 | 75 Views

M/s Classic Decorators vs Commissioner (Appeals-I) Central Excise/GST, Delhi & Anr. – Pre-Deposit Mandatory Under Section 35F of Central Excise Act | Delhi High Court (2023)

31 Mar 2026 | 88 Views

M/s. Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence – Delhi High Court on Validity & Duration of Provisional Attachment under Section 83 CGST Act, 2017

31 Mar 2026 | 59 Views

Advance Systems vs Commissioner of Central Excise & CGST (Delhi High Court, 2023) – Refund of ITC Must Be Granted After Appellate Order | Section 54 CGST Act

31 Mar 2026 | 64 Views

PR. Commissioner, Central Excise & CGST Delhi South vs BlackBerry India Private Limited (2023) – Refund of CENVAT Credit on Export Services & Intermediary Service Clarification under Finance Act, 1994

31 Mar 2026 | 67 Views

M/s Jupiter Exports vs Commissioner of GST – Delhi High Court sets aside GST demand for violation of natural justice under Sections 74 & 75 of CGST Act

31 Mar 2026 | 56 Views

M/s Shivbhola Filaments Pvt. Ltd. vs Assistant Commissioner CGST & Anr. – Delhi High Court on GST Refund Rejection, GSTR-2A Mismatch & Natural Justice (Section 54 & 107 CGST Act)

31 Mar 2026 | 64 Views

M/s Vikas Enterprises vs Commissioner of Central Tax (GST), Delhi North & Anr. – Unauthorized Freezing of Bank Account Without Section 83 CGST Act Invocation (Delhi High Court, 2023)

31 Mar 2026 | 56 Views

Blackberry India Pvt. Ltd. vs Assistant Commissioner, Central Excise & CGST Division, Malviya Nagar, New Delhi (Delhi High Court, 2023)

31 Mar 2026 | 78 Views

M/s Cuthbert Oceans LLP vs Superintendent of CGST Range 109, Rohini (Delhi High Court, 2023)

31 Mar 2026 | 46 Views

M/s Hanuman Enterprises (OPC) Pvt. Ltd. vs Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court | W.P.(C) 2900/2023 | Judgment dated 14 August 2023)

31 Mar 2026 | 50 Views

Virender Kumar Jain vs Delhi GST Officer & Ors. (2023) – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons

31 Mar 2026 | 64 Views

Ottimo Visuals vs Commissioner of GST, Delhi West & Ors. (Delhi High Court, 2023) – Invalid GST Cancellation Due to Vague Show Cause Notice & Violation of Natural Justice (GST Act)

31 Mar 2026 | 44 Views

M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Export of Services vs Intermediary under IGST Act

31 Mar 2026 | 77 Views

Deepak Khandelwal (Proprietor, M/s Shri Shyam Metal) vs Commissioner of CGST, Delhi West & Anr. – Seizure of Cash and Silver under Section 67 CGST Act Held Illegal | Delhi High Court (2023)

31 Mar 2026 | 79 Views

M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. (Delhi High Court, 2023) Advisory Services to Foreign Entity Not ‘Intermediary Services’ – Eligible as Export of Services under GST

31 Mar 2026 | 63 Views

M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Delhi High Court on ‘Intermediary Services’ and Export of Services under GST

31 Mar 2026 | 46 Views

Shri Jatin Gupta @ Parul vs Directorate General of GST Intelligence Unit Delhi (2023) – Delhi High Court on Pre-Arrest Protection under GST Law

31 Mar 2026 | 65 Views

Delhi High Court | KS Commodities Private Limited vs Assistant Commissioner, CGST (Connaught Place Division) (2023) – ITC Refund on Export of Sugar | Correlation of Input Services under GST

31 Mar 2026 | 56 Views

Best Crop Science Pvt. Ltd. vs Superintendent, CGST Delhi West & Ors. (Delhi High Court, 2023)

31 Mar 2026 | 57 Views

Gopal Corporates LLP vs Commissioner Delhi East GST & Union of India | Delhi High Court | Section 3A Central Excise Act – Determination of Duty on Packing Machines

31 Mar 2026 | 59 Views

STP Limited vs Registrar of Trade Marks (Delhi High Court, 2023) – Trademark Refusal Set Aside under Sections 9 & 11 of Trade Marks Act

31 Mar 2026 | 48 Views

B.L. Goel & Co. vs Additional Director General of GST Intelligence, Gurugram Zonal Unit & Anr. – Delhi High Court (2023): Effect of SVLDRS Discharge Certificate on Subsequent Show Cause Notice under Section 73, Finance Act, 1994

31 Mar 2026 | 56 Views

Simran Chandwani vs Principal Commissioner of CGST, Delhi North & Ors. – Refund of ITC under Inverted Duty Structure Cannot Be Denied Due to Supplier Error & Procedural Mismatch (Delhi High Court)

31 Mar 2026 | 87 Views

Star Publishers Distributors vs Assistant Commissioner of CGST & Anr. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on New Grounds at Appellate Stage

31 Mar 2026 | 44 Views

Vijay Sales Enterprises vs Superintendent Range-25, GST Division, New Delhi (2023) – Delhi High Court on Invalid GST Cancellation & Violation of Natural Justice

31 Mar 2026 | 42 Views

Kordient Ventures Pvt. Ltd. vs Commissioner, Delhi GST & Ors. – GST Registration Cancellation Set Aside Due to Defective SCN and Non-Speaking Orders

31 Mar 2026 | 41 Views

VAB Apparel LLP vs Commissioner, Delhi GST & Ors. – Delhi High Court Sets Aside Arbitrary GST Registration Cancellation Due to Vague Show Cause Notice

31 Mar 2026 | 44 Views

Bedi and Bedi Associates vs Commissioner of CGST Delhi Audit-1 & Anr (2023) – Challenge to GST Audit Corrigendum and SCN under Section 74 CGST Act Dismissed by Delhi High Court

31 Mar 2026 | 46 Views

Bansal International vs Commissioner of DGST & Anr. – Interest on Delayed GST Refund under Section 56 CGST/DGST Act Clarified (Delhi High Court, 2023)

31 Mar 2026 | 42 Views

Bhagat Ram Om Prakash Agro Pvt. Ltd. & Anr. vs Commissioner, Central Tax GST Delhi-East (2023) – Delhi High Court

31 Mar 2026 | 46 Views

Sant Ram vs Delhi State GST & Ors. – Cancellation of GST Registration Without Reasons Held Unsustainable under Section 29 CGST Act

31 Mar 2026 | 50 Views

Cuthbert Winner LLP vs Assistant Commissioner of CGST & Anr. – GST Registration Cancellation & Revocation | Delhi High Court

31 Mar 2026 | 44 Views

M/s R.K. Metal Industries vs Commissioner of GST & Anr. – Delhi High Court Sets Aside Arbitrary Retrospective GST Cancellation under Section 29 CGST Act

31 Mar 2026 | 75 Views

M/s Raj Enterprises vs Superintendent Range 25 GST Division New Delhi – Retrospective Cancellation of GST Registration under Section 29 CGST Act

31 Mar 2026 | 60 Views

Rajni Gupta (Proprietor, Gupta Sales Corporation) vs Principal Commissioner, State GST & Anr. – Retrospective GST Cancellation Cannot Be Mechanical Without Objective Satisfaction | Delhi High Court (2024)

31 Mar 2026 | 49 Views

Directorate General of GST Intelligence vs Jitender Kumar (2024) – Anticipatory Bail in GST Fraud & Applicability of Section 438 CrPC under CGST Act

31 Mar 2026 | 53 Views

Directorate General of GST Intelligence vs Manish Goyal (2024) – Bail Cancellation Set Aside in ₹218 Crore GST Fraud Case under Sections 132 & 70 CGST Act

31 Mar 2026 | 50 Views

Directorate General of GST Intelligence vs Manish Goyal – Bail Cancellation Set Aside in GST Evasion Case under Section 132 CGST Act (Delhi High Court, 2024)

31 Mar 2026 | 87 Views

Directorate General of GST Intelligence vs Jitender Kumar (2024) – Anticipatory Bail in GST Fraud Case under Section 132 CGST Act & Section 438 CrPC

31 Mar 2026 | 42 Views

Directorate General of GST Intelligence vs Chaman Goel & Anr. | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act

31 Mar 2026 | 56 Views

Ramesh Chander vs Assistant Commissioner of Goods and Service Tax, Dwarka Division, CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order

31 Mar 2026 | 40 Views

Directorate General of GST Intelligence vs Chaman Goel & Anr. | Delhi High Court (2024) | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act

31 Mar 2026 | 41 Views

I and S Communique Pvt. Ltd. vs Commissioner of CGST, Audit-II, Delhi & Anr. (2024) – Limitation under Section 73 of Finance Act, 1994 & Maintainability of Writ Against Show Cause Notice

31 Mar 2026 | 45 Views

M/s Solanki Enterprises vs Commissioner of CGST & Anr. | Delhi High Court Sets Aside GST Cancellation Subject to Interest Payment (2024)

31 Mar 2026 | 43 Views

ASUS India Private Limited vs The GST Officer, Ward-91, Zone-8 Delhi | Delhi High Court | Opportunity to Respond & Validity of Unsigned GST Show Cause Notice

31 Mar 2026 | 50 Views

GS Exim International LLP vs Commissioner, Central Excise (GST) Appeals-I & Anr. – Cryptic Appellate Orders Set Aside for Lack of Reasoned Findings (Delhi High Court, 2024)

31 Mar 2026 | 45 Views

M/s NP Trading Co. vs Commissioner of GST & Anr. – Defective Show Cause Notice Leads to Setting Aside of GST Cancellation Order (Delhi High Court 2024)

31 Mar 2026 | 45 Views

Green Work Metal vs Principal Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act

31 Mar 2026 | 42 Views

Federal Bank Ltd. vs Assistant Commissioner DGST (Delhi High Court, 2024) – Violation of Natural Justice in GST Adjudication under Section 73 CGST Act

31 Mar 2026 | 79 Views

M/s Dashmesh Wires and Cables (India) vs Commissioner of GST & Anr. – Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order (Delhi High Court, 2024)

28 Mar 2026 | 91 Views

KOXAN INDIA vs Assistant Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act

28 Mar 2026 | 88 Views

Commissioner CGST Delhi South vs M/s Nitin Industries (Trade Name) – Appeal Dismissed on Ground of Low Tax Effect under CGST Act

28 Mar 2026 | 76 Views

Raghav Arora (Legal Heir of Gopal Kishan Arora) vs GST Officer, Ward 78 Delhi & Ors – Retrospective GST Cancellation Must Be Justified Under Section 29(2) CGST Act | Delhi High Court

28 Mar 2026 | 81 Views

Aditi Agencies Through Proprietor Divyanshu Khurana vs Commissioner of CGST, Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order

28 Mar 2026 | 80 Views

Rane Brake Lining Limited vs Superintendent, Range-17, Central GST Division & Anr. – Delhi High Court Sets Aside GST Cancellation Due to Defective Show Cause Notice and Non-Application of Mind (2024)

28 Mar 2026 | 76 Views

Thales India Private Limited vs Commissioner of CGST, Bhikaji Cama Place, New Delhi & Anr. – Remand Due to Absence of Service Agreements Affecting Determination of Nature of Services

28 Mar 2026 | 71 Views

Ashish Garg (Legal Heir of Pawan Kumar) vs GST Officer, Ward 63, Delhi & Anr. | Retrospective GST Cancellation Set Aside | Delhi High Court

28 Mar 2026 | 80 Views

M/s Shree Balaji Industries vs Commissioner of DGST & Anr. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoning

28 Mar 2026 | 79 Views

M/s White Mountain Trading Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi – Delay in Filing GST Appeal & Condonation under Section 107 CGST Act

28 Mar 2026 | 163 Views

Sushil Kumar vs Delhi State GST Govt NCT of Delhi & Ors (Delhi High Court, 2024) – Refund of GST Deposited During Search Held Coercive | Sections 73, 74, 79 CGST Act

28 Mar 2026 | 71 Views

Shibendra Narayan Guha vs Commissioner of GST & Anr | Delhi High Court | Retrospective GST Cancellation Cannot Be Mechanical Under Section 29 CGST Act

28 Mar 2026 | 71 Views

Himanshu Goyal Proprietor of M/s Raj and Co. vs Principal Commissioner State GST, Delhi & Anr. — Retrospective GST Cancellation Cannot Be Mechanical under Section 29 CGST Act

28 Mar 2026 | 69 Views

M/s Samayshristi Enterprises vs Superintendent, Range-31 GST Division, New Delhi – Delhi High Court Sets Aside Non-Speaking Order Rejecting GST Cancellation (Section 29 CGST Act)

28 Mar 2026 | 65 Views

Gaurav Bansal vs Commissioner of GST & Anr – Retrospective GST Cancellation Set Aside for Lack of Reasons (Delhi High Court)

28 Mar 2026 | 67 Views

Svera Agro Limited vs Commissioner of Central Tax and GST (Delhi High Court, 2024) – Refund of Unutilized ITC & Requirement of CA Certificate under Rule 89(2)(l)(m) CGST Rules

28 Mar 2026 | 74 Views

Pankaj Kumar Kataria vs Addl. Commissioner of CGST & Anr. – Condonation of Delay and Restoration of Appeals under GST Law

28 Mar 2026 | 56 Views

Bijender Thakur vs Commissioner of GST & Ors. – Retrospective Cancellation of GST Registration Must Be Reasoned and Justified under Section 29 CGST Act

28 Mar 2026 | 66 Views

Krishan Mohan (Through Legal Heir) vs Commissioner of GST & Anr. (Delhi High Court, 2024) Retrospective Cancellation of GST Registration Must Be Reasoned and Not Mechanical – Section 29 CGST Act

28 Mar 2026 | 68 Views

Goyal Metal Industries vs Principal Commissioner of GST (Delhi High Court, 2024) – Retrospective GST Cancellation Invalid Due to Denial of Portal Access under Section 73 CGST Act

27 Mar 2026 | 226 Views

Realsteel Tyre Company (India) vs Principal Commissioner of GST | Delhi High Court | Section 73 CGST Act | Cryptic Order Set Aside for Non-Application of Mind

27 Mar 2026 | 99 Views

RR Balaji AD vs Commissioner of SGST Delhi & Ors. – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act

27 Mar 2026 | 94 Views

BlackBerry India Pvt. Ltd. vs Commissioner CGST Delhi South Commissionerate & Anr. – Delhi High Court Quashes SCN Seeking Recovery of Refunded CENVAT Credit and Interest

27 Mar 2026 | 150 Views

M/s Sri Sai Vishwas Polymers vs Commissioner of GST & Anr. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Vague Show Cause Notice and Lack of Reasoning

27 Mar 2026 | 73 Views

M/s Sri Sai Vishwas Polymers vs Commissioner of GST & Anr. – Retrospective Cancellation of GST Registration Set Aside by Delhi High Court (2024)

27 Mar 2026 | 67 Views

M/s Veetrag Traders vs Commissioner of SGST Delhi & Ors. – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act

27 Mar 2026 | 66 Views

M/s DP Abhushan vs Commissioner, CGST & Ors. – Retrospective Cancellation of GST Registration Set Aside Due to Lack of Reasoned Order under Section 29(2) of CGST Act

27 Mar 2026 | 67 Views

Sun N Sand Exim India Pvt. Ltd. vs Superintendent, Division Karol Bagh Range-14 GST Delhi North – Retrospective GST Cancellation Set Aside for Lack of Reasoning (Delhi High Court, 2024)

27 Mar 2026 | 70 Views

Anil Soni (Prop. of M/s Soni Sales Corp) vs Superintendent, Ward-49 CGST Delhi & Anr (2024) – Retrospective GST Cancellation Without Reasons Set Aside by Delhi High Court

27 Mar 2026 | 70 Views

M/s Chehak Fashions vs Commissioner, Delhi GST & Anr. – Retrospective GST Cancellation Without Reasons Held Unsustainable (Delhi High Court, 2024)

27 Mar 2026 | 138 Views

Canara Bank vs Assistant Commissioner, DGST (Delhi High Court, 2024) – Non-Speaking Order under Section 73 CGST Act Set Aside for Lack of Reasoned Adjudication

27 Mar 2026 | 58 Views

Rajat Kapoor vs Commissioner, State Tax, GST Delhi & Anr. – Retrospective GST Registration Cancellation Must Be Reasoned | Delhi High Court

27 Mar 2026 | 159 Views

Archit Khandelwal Proprietor M/s Archit Enterprises vs Principal Commissioner of DGST Delhi – Retrospective GST Cancellation Must Be Reasoned and Not Mechanical (Delhi High Court)

27 Mar 2026 | 71 Views

Laxmi Traders (Proprietor Dipanshu Garg) vs Principal Commissioner of GST, Department of Trade and Taxes & Anr. – Demand Order Quashed for Violation of Natural Justice under Section 73 CGST Act

27 Mar 2026 | 57 Views

Hansraj Tiles World vs Commissioner of DGST Delhi & Ors. – Retrospective GST Cancellation Set Aside Due to Lack of Reasons under Section 29 CGST Act

27 Mar 2026 | 118 Views

M/s Kotdwar Steel Limited vs Directorate General of GST Intelligence & Anr. (Delhi High Court, 2024)

27 Mar 2026 | 52 Views

Bakshi Aerosole vs Commissioner of DGST Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order under Section 29(2) CGST Act

27 Mar 2026 | 68 Views

Mohd Zahid vs Sales Tax Officer Class II/AVTO Ward 10 Zone 2, State GST, Delhi & Anr. — Non-Speaking GST Order Set Aside for Lack of Proper Consideration of Reply under Section 73 CGST Act

27 Mar 2026 | 64 Views

DMI Alternatives Private Limited vs Additional Commissioner CGST Appeals-I Delhi & Ors. — Refund Limitation under Section 54 CGST Act Clarified (Delhi High Court)

27 Mar 2026 | 62 Views

Dish TV India Ltd. vs GST Officer, Ward-209, New Delhi & Ors. | Delhi High Court Sets Aside Non-Speaking GST Order Passed Without Considering Reply (Section 73 CGST Act)

27 Mar 2026 | 62 Views

Decolene Fibers Pvt. Ltd. vs Commissioner DGST & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order under Section 73 CGST Act

27 Mar 2026 | 62 Views

SIS Limited vs Assistant Commissioner (DGST) Ward 201, 203 & 206 – Delhi High Court Sets Aside Cryptic GST Order for Non-Application of Mind under Section 73 CGST Act

27 Mar 2026 | 50 Views

Ansh Telecom vs Commissioner of DGST & Anr. (Delhi High Court, 2024) – Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order

27 Mar 2026 | 53 Views

M/s KCA Infrastructure vs Commissioner Adjudication Central Tax CGST Delhi East – Ex-Parte Order Set Aside Due to Violation of Natural Justice (Delhi High Court, 2024)

27 Mar 2026 | 162 Views

Kalpataru Projects International Ltd. vs Goods and Service Tax Officer Ward 49, 52 & 53 | Delhi High Court | Section 73 CGST Act | Non-Speaking Order Set Aside

27 Mar 2026 | 79 Views

Radiant Cash Management Services Ltd. vs Assistant Commissioner of State GST — Delhi High Court | Section 73 CGST Act | Cryptic GST Orders Quashed for Non-Application of Mind

27 Mar 2026 | 88 Views

Mukesh Kumar Singh vs Commissioner of Delhi GST & Ors (2024) – Retrospective GST Cancellation Without Reason Held Unsustainable | Delhi High Court

27 Mar 2026 | 65 Views

Komal Enterprises vs Commissioner of GST Delhi & Anr. – Retrospective Cancellation of GST Registration Must Be Reasoned | Section 29 CGST Act

27 Mar 2026 | 75 Views

AJ Flight Reservations Pvt. Ltd. vs Commissioner of CGST, Delhi West & Anr. – Delhi High Court Directs Expeditious GST Refund Processing under Section 54 CGST Act

27 Mar 2026 | 68 Views

Ajayraj Construction Pvt. Ltd. & Anr. vs Commissioner of Central Tax, GST, Delhi East (Delhi High Court, 2024)

27 Mar 2026 | 66 Views

Future Generali India Insurance Company Limited vs Goods and Service Tax Officer Ward 203 & Anr. – Delhi High Court Sets Aside Cryptic GST Order Passed Without Proper Consideration of Reply under Section 73 CGST Act, 2017

27 Mar 2026 | 73 Views

Vaibhav Singhal vs Principal Commissioner of GST & Ors. – Provisional Attachment under Section 83 CGST Act Ceases After One Year

27 Mar 2026 | 65 Views

Konica Singhal vs Principal Commissioner of GST & Ors. – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court

27 Mar 2026 | 63 Views

Aashna Singhal vs Principal Commissioner of GST & Ors (2024) – Delhi High Court on Lapse of Provisional Attachment under Section 83 CGST Act

27 Mar 2026 | 164 Views

Seema Gupta vs Principal Commissioner of GST & Ors – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court

27 Mar 2026 | 63 Views

Vaibhav Singhal vs Principal Commissioner of GST & Ors (2024) – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court

27 Mar 2026 | 53 Views

Aashna Singhal vs Principal Commissioner of GST & Ors. | Delhi High Court | Section 83 CGST Act – Provisional Attachment Ceases After One Year

27 Mar 2026 | 68 Views

Konica Singhal vs Principal Commissioner of GST & Ors. – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court (2024)

27 Mar 2026 | 62 Views

Aashna Singhal vs Principal Commissioner of GST & Ors – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court

27 Mar 2026 | 60 Views

Vaibhav Singhal vs Principal Commissioner of GST & Ors (2024) – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court

27 Mar 2026 | 60 Views

M/s Hari Enterprises vs Superintendent, Range 25, CGST Model Town Division (Delhi High Court, 2024)

27 Mar 2026 | 61 Views

Visiontek Engineers vs Commissioner of SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29(2) CGST Act

27 Mar 2026 | 63 Views

Future Generali India Insurance Company Ltd. vs Goods and Service Tax Officer Ward 203 & Ors. (Delhi High Court, 2024)

27 Mar 2026 | 70 Views

Kalpatru Industries vs Commissioner SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act

27 Mar 2026 | 143 Views

SK Creations vs Commissioner of Central Tax & GST (Delhi West) – Refund Rejection Set Aside Due to INR Export Realization | Delhi High Court (2024)

27 Mar 2026 | 77 Views

Tata Motors Limited vs Goods and Service Tax Officer (GSTO) Ward 203 & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order for Lack of Application of Mind (2024)

27 Mar 2026 | 69 Views

Tata Motors Limited vs Goods and Service Tax Officer (GSTO) Ward 203 & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order for Lack of Application of Mind (2024)

27 Mar 2026 | 60 Views

M/s. Abhishek Appliance Pvt. Ltd. vs Assistant Commissioner, CGST Delhi North Commissionerate & Ors. – GST Registration Cancellation Set Aside for Violation of Natural Justice (Delhi High Court, 2024)

27 Mar 2026 | 66 Views

Olive Traders vs Commissioner, CGST & Anr. (Delhi High Court, 2024) – GST Registration Cancellation | Opportunity of Hearing | Validity of Show Cause Notice

27 Mar 2026 | 61 Views

M/s Shivoy Enterprises vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court, 2024)

27 Mar 2026 | 58 Views

Bablu Rana (M/s Tara Trading Co.) vs Proper Officer SGST Ward-24 Zone-1 & Anr. Delhi High Court | W.P.(C) 9394/2024 | Decision dated 11.07.2024

27 Mar 2026 | 61 Views

Neeraj Kumar (M/s ABM Pneumatics & Hydraulic Seals) vs Proper Officer SGST Ward-19 Zone-2 (Delhi High Court, 2024)

27 Mar 2026 | 69 Views

M/s Feron Life Sciences Pvt. Ltd. vs Commissioner, Delhi GST & Ors. – Retrospective GST Cancellation Set Aside by Delhi High Court under Section 29 CGST Act

27 Mar 2026 | 62 Views

M/s Birchand vs Commissioner of DGST, Delhi & Ors. | Delhi High Court | GST Registration Cancellation Set Aside Due to Violation of Natural Justice & Retrospective Cancellation Without Notice

27 Mar 2026 | 144 Views

M/s Elasto Rubber Pvt. Ltd. vs Commissioner of SGST Delhi & Ors. – Delay in GST Appeal Cannot Override Unreasoned Retrospective Cancellation

27 Mar 2026 | 77 Views

M/s Avantha Holdings Limited vs The Proper Officer GST Ward 208 Zone 11 New Delhi | Delhi High Court | Section 73(9) CGST Act | Non-Speaking Order Set Aside

27 Mar 2026 | 72 Views

M/s Girik Enterprises vs Commissioner SGST Delhi & Ors (2024) – Retrospective GST Cancellation Set Aside Due to Defective SCN

27 Mar 2026 | 76 Views

Anwar Ali vs Additional Commissioner of CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid GST Cancellation Due to Non-Speaking SCN and Retrospective Effect Restrained under Section 29 CGST Act

27 Mar 2026 | 65 Views

M/s Star Enterprises vs Commissioner of Delhi GST & Anr. – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons under CGST Act, 2017

27 Mar 2026 | 68 Views

Nishant Tandon vs Commissioner, CGST East Delhi (Delhi High Court) – GST Portal Access & Retrospective Cancellation Case under Section 73 CGST Act, 2017

27 Mar 2026 | 69 Views

M/s Bansal Exim vs Commissioner of DGST, Delhi & Ors. – Retrospective Cancellation of GST Registration Without Reasons Violates Natural Justice

27 Mar 2026 | 66 Views

The Commissioner of Central Tax, GST Delhi (West) vs Adesh Jain | Statutory Bail under Section 167(2) CrPC Cannot Be Denied Despite Earlier Bail Cancellation

27 Mar 2026 | 68 Views

Saluja Overseas Pvt. Ltd. vs Commissioner of CGST & Central Excise Delhi East Commissionerate (2024) – Delhi High Court | GST Registration Cancellation & ITC Denial under Section 73 CGST Act

27 Mar 2026 | 70 Views

Saluja Electronics vs Commissioner of CGST & Central Excise, Delhi East Commissionerate (Delhi High Court, 2024)

27 Mar 2026 | 69 Views

M/s SS Enterprises vs Principal Commissioner CGST Delhi (2024) – GST Registration Cancellation & Natural Justice under Section 29(2)(e) CGST Act

27 Mar 2026 | 163 Views

M/s Chauhan Construction Co. vs Commissioner of DGST & Anr. – GST Registration Cancellation Set Aside for Violation of Natural Justice under CGST Act

27 Mar 2026 | 61 Views

Satish Chand Mittal (National Rubber Products) vs Sales Tax Officer, SGST Ward 25 – Ex Parte GST Order Set Aside Due to Non-Service of SCN under Section 73 CGST Act

27 Mar 2026 | 72 Views

Singhal Singh Rawat vs Commissioner of CGST, Delhi-West – Retrospective GST Cancellation Without Proper Opportunity Set Aside (Delhi High Court, 2024)

27 Mar 2026 | 66 Views

M/s Balaji Industries (Vipin Kumar) vs Principal Commissioner CGST Delhi North & Anr. – Delhi High Court | Retrospective GST Cancellation Set Aside under Section 29 CGST Act

27 Mar 2026 | 74 Views

M/s Mandy Enterprises (Through Legal Heir) vs Deputy Commissioner, CGST Division & Anr. – Delhi High Court Directs Refund with Interest under CGST Act

27 Mar 2026 | 68 Views

Smt. Usha Gupta vs Commissioner of CGST, Delhi South Commissionerate & Anr. – SCN Issued to Deceased Person Held Invalid under Section 74 CGST Act

27 Mar 2026 | 76 Views

BEST CROP SCIENCE PVT. LTD. vs PRINCIPAL COMMISSIONER, CGST & ORS. (Delhi High Court, 2024) Blocking of Input Tax Credit beyond Available Balance in Electronic Credit Ledger under Rule 86A – Legality & Scope

27 Mar 2026 | 71 Views

Best Crop Science Pvt. Ltd. vs Principal Commissioner, CGST & Ors. (Delhi High Court, 2024) – Scope of Rule 86A: Whether ITC Can Be Blocked Beyond Available Balance

27 Mar 2026 | 68 Views

Best Crop Science Pvt. Ltd. vs Principal Commissioner CGST Commissionerate, Meerut & Ors. (Delhi High Court, 2024) [Rule 86A CGST Rules – Blocking of ITC Beyond Available Balance – Legality]

27 Mar 2026 | 71 Views

Cable and Wireless Global India Pvt. Ltd. vs Assistant Commissioner, CGST & Ors. – Delhi High Court (2024) | Refund of Unutilized ITC Cannot Be Denied Due to Receipt in Different Bank Account

27 Mar 2026 | 148 Views

Kingston Enterprises vs NBCC (India) Ltd. & Anr. – Enforceability of “Pay-When-Paid” Clause in Back-to-Back Contracts under Article 226

26 Mar 2026 | 109 Views

Metal One Corporation India Pvt. Ltd. vs Union of India & Ors. | Delhi High Court on GST Liability in Secondment of Employees (2024)

26 Mar 2026 | 122 Views

Commissioner CGST Delhi South vs Air India Ltd. – Extended Limitation under Section 73(1) Finance Act Not Invocable Without Specific Allegation of Suppression of Facts

26 Mar 2026 | 113 Views

Metal One Corporation India Pvt. Ltd. vs Union of India & Ors. – Delhi High Court Quashes GST SCNs on Secondment of Employees under Rule 28 & CBIC Circular 210/4/2024-GST

26 Mar 2026 | 101 Views

Principal Commissioner, CGST vs M/s Federal Mogul Goetze India Ltd & Anr (2024) – Delhi High Court on VCES Eligibility, Audit Report Not ‘Determination of Liability’ under Section 106 Finance Act, 2013

26 Mar 2026 | 203 Views

M/s Elite International vs Commissioner of CGST Delhi North & Ors. – Refund of Export Proceeds Realised in INR via Vostro Account Allowed | Delhi High Court

24 Mar 2026 | 219 Views

Commissioner of Central Tax, GST Delhi East vs A.S.P. Metal Industries (Delhi High Court, 2024) – No Clandestine Removal Without Cogent Evidence under Section 35G of Central Excise Act

24 Mar 2026 | 112 Views

M/s Vos Technologies India Pvt. Ltd. & Ors. vs Principal Additional Director General, Directorate of Revenue Intelligence & Ors. (Delhi High Court | Judgment dated 10 December 2024)

24 Mar 2026 | 98 Views

Bharti Airtel Ltd vs Commissioner, CGST Appeals-1 Delhi & Ors | Delhi High Court (2024) – Telecommunication Towers Held Movable Property, ITC Allowed under Section 17(5) CGST Act

24 Mar 2026 | 114 Views

Kshitij Ghildiyal vs Director General of GST Intelligence (Delhi High Court, 2024) – Arrest Invalid for Non-Supply of Written Grounds under CGST Act

24 Mar 2026 | 175 Views

M/s G.S. Industries vs Commissioner of Central Tax & GST, Delhi (West) – Delhi High Court Sets Aside Departmental Review of Refund Order under Section 107(2) CGST Act

24 Mar 2026 | 109 Views

Nand Kishore Gupta vs Additional Director General, DGGI & Ors. – Delhi High Court Rules Cash is Not “Goods” Under GST; Seizure Under Section 67 CGST Act Held Illegal (2024)

24 Mar 2026 | 138 Views

Commissioner of Central Tax, CGST Delhi East vs M/s JMD Limited – Appeal on Taxability Not Maintainable Before High Court under Section 35G (Delhi High Court, 2024)

24 Mar 2026 | 85 Views

CENTRAL ELECTRICITY REGULATORY COMMISSION & ANR. vs DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. (Delhi High Court | 2025 | GST on Regulatory Functions of Statutory Authorities)

24 Mar 2026 | 99 Views

Central Electricity Regulatory Commission & Anr. vs Directorate General of GST Intelligence & Ors. – GST Not Applicable on Statutory Regulatory Functions of Electricity Commissions under CGST/IGST Acts

24 Mar 2026 | 96 Views

Kamal Envirotech Pvt. Ltd. & Anr. vs Commissioner of GST & Ors. (Delhi High Court, 2025) – Interpretation of Section 129 CGST Act in Cases of Procedural E-Way Bill Errors

24 Mar 2026 | 75 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade & Taxes & Ors. (Delhi High Court, 2025)

24 Mar 2026 | 90 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade and Taxes & Ors. (Delhi High Court, 2025)

24 Mar 2026 | 70 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner I, Department of Trade & Taxes & Ors. (Delhi High Court, 2025)

24 Mar 2026 | 74 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner & Ors. – Limitation under Section 107 CGST Act Cannot Be Extended Beyond Statutory Period

24 Mar 2026 | 123 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade and Taxes & Ors. (Delhi High Court, 2025)

24 Mar 2026 | 73 Views

M/s Addichem Speciality LLP & Ors. vs Commissioner of GST & Ors. (Delhi High Court, 2025) – Limitation under Section 107 CGST Act and Condonation of Delay

24 Mar 2026 | 78 Views

M/s Addichem Speciality LLP & Ors. vs Special Commissioner I, Department of Trade and Taxes & Ors. (Delhi High Court, 2025) [Condonation of Delay under Section 107 CGST Act – Appellate Authority & High Court Jurisdiction]

24 Mar 2026 | 65 Views

M/s Addichem Speciality LLP vs Special Commissioner-I, Department of Trade & Taxes & Ors. (Delhi High Court, 2025) [GST Appeal Limitation | Section 107 CGST Act | Retrospective Cancellation of GST Registration | Natural Justice]

24 Mar 2026 | 97 Views

Principal Commissioner, Central Tax, GST Delhi West vs M/s Alkarma – Scope of Adjudication after Quashing of Show Cause Notice under Section 35G of Central Excise Act, 1944

24 Mar 2026 | 80 Views

Tata Teleservices Limited vs Commissioner CGST Delhi East & Anr. – Double Taxation on Prepaid Telecom Services & Maintainability of Writ under Article 226

24 Mar 2026 | 102 Views

M/s Kashish Optics Ltd. vs Commissioner, CGST Delhi West & Ors. (Delhi High Court, 2025) – Seizure Beyond 12 Months Invalid Without Notice under Section 67(7) CGST Act

24 Mar 2026 | 73 Views

Paras Products & Ors. vs Commissioner, Central GST Delhi & Anr. (Delhi High Court, 2025) – Inordinate Delay in Adjudication Vitiates Proceedings under Central Excise Law

24 Mar 2026 | 49 Views

Paras Products & Ors. vs Commissioner, Central GST, Delhi & Ors. (2025) – Inordinate Delay in Adjudication Vitiates SCN Proceedings under Central Excise Act

24 Mar 2026 | 61 Views

Paras Products & Ors. vs Commissioner Central GST Delhi & Anr. (2025) – Delhi High Court Quashes 11-Year Delay in Adjudication under Central Excise Law

24 Mar 2026 | 67 Views

MS Shyam Indus Power Solutions Pvt. Ltd. vs Principal Commissioner CGST Delhi North (2025) – Delhi High Court | Inordinate Delay in Adjudication Violates Natural Justice; SCNs Quashed under Section 73 Finance Act, 1994

24 Mar 2026 | 86 Views

Mansura Brush Works vs Commissioner of Delhi Goods and Service Tax (DGST) & Ors. | Delhi High Court | GST Registration Suspension | Rule 21A CGST Rules

24 Mar 2026 | 54 Views

Commissioner of Central Tax, CGST Delhi East vs M/s Simplex Infrastructure Limited (2025) – Extended Limitation under Section 73(1) of Finance Act Not Invokable Due to Bona Fide Belief

24 Mar 2026 | 71 Views

Commissioner of Central Tax, CGST Delhi South vs M/s Government Official Welfare Organisation – No Service Tax Liability on Real Estate Facilitation Activities under Finance Act, 1994

24 Mar 2026 | 68 Views

M/s Raj International vs Additional Commissioner CGST Delhi West & Ors. (2025) – Delhi High Court on Non-Consideration of Submissions & GST Procedural Lapses

24 Mar 2026 | 53 Views

M/s Raj International vs Additional Commissioner CGST Delhi West & Ors. (2025) – Delhi High Court on Non-Consideration of Submissions & GST Procedural Lapses

24 Mar 2026 | 55 Views

Shalender Kumar vs Commissioner, Delhi West CGST Commissionerate & Ors. – Refund Cannot Be Withheld Without Pending Proceedings Under Section 54(11) CGST Act | Delhi High Court (2025)

24 Mar 2026 | 51 Views

Bhavna Luthra (Legal Heir of Late Narain Das Luthra) vs Assistant Commissioner, CGST & Anr. – Delhi High Court Directs Accountability in GST Refund Delay [W.P.(C) 4551/2025]

24 Mar 2026 | 57 Views

M/s. Vallabh Textiles vs Additional Commissioner, Central Tax GST, Delhi East & Ors. – Delhi High Court (2025) | Cross-Examination Not Absolute Right in GST Adjudication

24 Mar 2026 | 60 Views

Sunil Gulati vs Additional Commissioner CGST Delhi South Commissionerate & Anr. (Delhi High Court, 2025) – Writ Not Maintainable Where Statutory Appeal Available under Section 107 CGST Act in ITC Fraud Penalty Matters

24 Mar 2026 | 63 Views

M/s Impressive Data Services Pvt. Ltd. vs Commissioner (Appeals-I), Central Tax GST, Delhi – Mandatory Pre-Deposit under Section 107(6) CGST Act Cannot Be Waived by High Court

24 Mar 2026 | 91 Views

M/s Perfetti Van Melle India Pvt. Ltd. vs Additional Commissioner (Adjn.) CGST Delhi North & Ors. – Delhi High Court Sets Aside Ex-Parte GST Demand Order for Violation of Natural Justice (2025)

24 Mar 2026 | 55 Views

Vipin Kumar Mittal vs Commissioner of CGST, Delhi North (2025) – Delhi High Court | Duplication of GST Demand & Appellate Remedy under Section 107 CGST Act

24 Mar 2026 | 58 Views

Exide Industries Limited vs Assistant Commissioner, CGST & Ors. – Delhi High Court Sets Aside GST Demand Order for Breach of Natural Justice (2025)

24 Mar 2026 | 62 Views

Roots Education Pvt. Ltd. vs Commissioner of Central Tax (GST), Delhi East & Ors. – Delhi High Court Quashes SCNs Due to Inordinate Delay in Adjudication under Section 73(4B) of Finance Act, 1994

24 Mar 2026 | 56 Views

SUGANDHA ENTERPRISES THROUGH PROPRIETOR DEVENDER KUMAR SINGH vs COMMISSIONER OF DGST & ORS. – Delhi High Court Sets Aside Ex-Parte GST Order for Violation of Natural Justice (Section 73 CGST Act)

24 Mar 2026 | 63 Views

Riyaz Ahmed (R.M. Enterprises) vs Proper Officer SGST Ward-24, Zone-1 (Delhi High Court, 2025)

24 Mar 2026 | 51 Views

M/s Pashmeen Overseas v. Commissioner of Delhi GST & Ors. – Delhi High Court Sets Aside Ex-Parte GST Order Due to Violation of Natural Justice (Sections 73, 75(4), 168A CGST Act)

24 Mar 2026 | 66 Views

POWER2SME Pvt. Ltd. vs Commissioner, Delhi GST Department of Trade and Taxes & Anr. (2025) – Delhi High Court | Violation of Natural Justice in GST Adjudication under Section 73 CGST Act

24 Mar 2026 | 56 Views

M/s Jain Bhadri Graphics vs Additional Commissioner, Central GST Delhi (West) & Ors. – Delhi High Court Clarifies Jurisdiction under CGST Act and Relegates Petitioner to Appellate Remedy (Section 107 CGST Act)

24 Mar 2026 | 60 Views

M/s Raj International vs Additional Commissioner CGST Delhi West & Ors. – Non-Consideration of Reply and Violation of Natural Justice under Section 169 CGST Act

24 Mar 2026 | 59 Views

The Punjab State Cooperative Milk Producers Federation Ltd. vs Additional Commissioner Central GST Delhi West Ward-45 & Ors. – Delhi High Court | Section 74 CGST Act | Invalid Service of SCN & Violation of Natural Justice

24 Mar 2026 | 100 Views

Prakash Freight Movers Limited vs GSTO Ward-61, Department of Trade and Taxes & Anr. – Delhi High Court Sets Aside GST Order Due to Improper Service of SCN via Portal Tab

24 Mar 2026 | 65 Views

Commissioner CGST Delhi South Commissionerate vs M/s Haamid Real Estate Pvt. Ltd. – Maintainability of Appeal on Service Tax Issues under Section 35G vs 35L of Central Excise Act

24 Mar 2026 | 76 Views

G-Technologies vs Commissioner of DGST & Ors. – Delhi High Court Sets Aside Ex-Parte GST Order for Violation of Natural Justice (Section 73 CGST Act, 2017)

24 Mar 2026 | 63 Views

Alaknanda Steel v. Commissioner of DGST & Ors. – Delhi High Court Sets Aside Ex Parte GST Order for Violation of Natural Justice (SCN Opportunity Restored under Section 73 & 168A CGST Act)

24 Mar 2026 | 58 Views

G-Technologies v. Commissioner of DGST & Ors. | Delhi High Court | 2025 | Opportunity of Hearing in GST SCN Matters & Validity of Section 168A Notifications

24 Mar 2026 | 63 Views

Laxmi Plastic Products v. Commissioner of DGST & Ors. – Delhi High Court Directs Adjudication of GST Appeal Without Limitation Bar Amid Pending Validity of Section 168A Notifications

24 Mar 2026 | 61 Views

D J Associates v. Commissioner of DGST & Ors. – Ex Parte GST Order Set Aside for Violation of Natural Justice under Sections 73 & 75 CGST/DGST Act

24 Mar 2026 | 59 Views

Fair Deal Cars Pvt. Ltd. vs Commissioner CGST, Delhi East Commissionerate & Anr. | Delhi High Court | Section 73 CGST Act | Pre-Consultation Notice & Validity of Notification 56/2023

24 Mar 2026 | 64 Views

Superb Galaxy v. Commissioner of DGST & Ors. (2025) – Delhi High Court Sets Aside GST Order for Violation of Natural Justice under Article 226 & Section 73 CGST Act

24 Mar 2026 | 59 Views

Aayushi Hygiene and Care Pvt. Ltd. vs. Commissioner of DGST & Ors. – Delhi High Court Sets Aside GST Ex-Parte Order Due to Lack of Proper Notice | Section 168A CGST Act

24 Mar 2026 | 66 Views

DEV ENTERPRISES vs COMMISSIONER OF DGST & ORS. – Challenge to GST Show Cause Notice & Extension Notifications under Section 168A CGST Act Dismissed; Remedy Lies in Appeal under Section 107

24 Mar 2026 | 170 Views

Luxmi Jewellers v. Commissioner of DGST & Ors. – Delhi High Court Sets Aside Cryptic GST Adjudication Order & Remands for Fresh Hearing under Section 73 CGST Act

24 Mar 2026 | 74 Views

R.K. Plastic v. Commissioner of DGST & Ors. – Delhi High Court Grants Fresh Opportunity Despite Challenge to GST Notifications Pending Before Supreme Court (Section 168A CGST Act)

24 Mar 2026 | 60 Views

B R Ceramics Pvt. Ltd. vs Commissioner of DGST & Ors. (2025) – Delhi High Court | Challenge to GST Notifications under Section 168A & Limitation Relief

24 Mar 2026 | 68 Views

Raghuvir Prasad Jain (Proprietor, Raghuvir Prasad Jain & Sons) vs Commissioner of DGST & Ors. – Delhi High Court on GST Notification Validity & Appellate Remedy under Section 107 CGST Act

24 Mar 2026 | 75 Views

Garg Agency Through Proprietor Raj Rani Garg vs Commissioner of DGST & Ors. – Delhi High Court Grants Fresh Opportunity in GST Adjudication Amid Pending Validity of Notifications under Section 168A CGST Act

24 Mar 2026 | 73 Views

Garg Candle Works v. Commissioner, Delhi GST & Anr. – Delhi High Court Sets Aside Retrospective Cancellation of GST Registration under Section 39 of CGST Act, 2017 in Writ Jurisdiction under Articles 226 & 227 (2025)

24 Mar 2026 | 83 Views

Sulender Shah & Anr. vs Additional Commissioner / Joint Commissioner CGST Delhi & Anr. – Delhi High Court Dismisses Writ Challenging GST Show Cause Notice Due to Pending Adjudication (2025)

24 Mar 2026 | 73 Views

Banson Enterprises & Anr. vs Assistant Commissioner CGST & Ors. (2025) – Delhi High Court on Maintainability of Writ in GST ITC Fraud Cases

24 Mar 2026 | 74 Views

Khaleeque Ahmed Prop. M/s Mark Ad Grafix vs Superintendent CGST (Delhi High Court) – Non-Communication of SCN & Limitation under GST | Article 226 | Notification No. 56/2023-Central Tax

24 Mar 2026 | 69 Views

Sri Ganpati Exports Pvt. Ltd. vs Commissioner, CGST Delhi West (Delhi High Court, 2025) – Rectification of Duplicate GST Demand & ITC Errors

24 Mar 2026 | 171 Views

Rasi Innovation Pvt. Ltd. vs Superintendent, Ward 84 Delhi GST & Anr. | Delhi High Court on Invalid GST SCN & Retrospective Cancellation (2025)

24 Mar 2026 | 38 Views

Shashi Kumar Choudhary vs Deputy Director, Directorate General of GST Intelligence Delhi Zonal Unit & Anr. (Delhi High Court, 2025)

24 Mar 2026 | 65 Views

M/s G.S. Industries vs Commissioner of Central Tax & GST Delhi West (2025) – Delhi High Court | Section 54 & 56 CGST Act | Interest on Delayed GST Refund

24 Mar 2026 | 60 Views

Ramesh Kumar Wadhera vs Deputy Director (Intelligence), Directorate General of GST Intelligence & Ors. (Delhi High Court, 2025)

24 Mar 2026 | 66 Views

Chirag Garg vs Commissioner, State Tax, Delhi GST – Ex Parte GST Demand Set Aside Subject to Deposit and Opportunity of Hearing under Article 226

24 Mar 2026 | 68 Views

M/s JVG Technology Pvt. Ltd. vs Commissioner CGST Delhi West & Anr. – Refund of ITC Cannot Be Withheld Without Pending Appeal under Section 54(11) CGST Act

24 Mar 2026 | 58 Views

Aditya Madaan vs Commissioner CGST & Ors. (Delhi High Court, 2025) – Non-Condonation of Delay under Section 107 CGST & Validity of Digitally Signed GST Orders

24 Mar 2026 | 58 Views

M/s Raj International vs Additional Commissioner CGST – Delhi High Court (W.P.(C) 4096/2025): Maintainability of Writ in Tax Adjudication & Alternative Remedy Doctrine

24 Mar 2026 | 67 Views

M/s Mahavir Metal House vs Additional Commissioner, CGST Delhi North (Delhi High Court, 2025)

24 Mar 2026 | 53 Views

M/s Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. vs Additional Commissioner, CGST Delhi-West (Delhi High Court, 2025) – Double Demand on Input Tax Credit under Section 74 CGST Act

24 Mar 2026 | 61 Views

M/s Jasmeet Trading Company vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court | Writ Not Maintainable in Fraudulent ITC Cases under Section 107 CGST Act

24 Mar 2026 | 101 Views

M/s Rohtas Trading Co. vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court Dismisses Writ in ITC Fraud Case; Alternate Remedy under Section 107 CGST Act Emphasized

24 Mar 2026 | 64 Views

Directorate General of GST Intelligence vs Rakesh Kumar Goyal (Delhi High Court, 2025) – Bail Cancellation in GST Fraud Case under Section 132 CGST Act

24 Mar 2026 | 68 Views

Fraudulent ITC Allegations & Maintainability of Writ Petition: Remedy Lies Under Section 107 CGST Act – Samyak Jain v. Superintendent (Adjudication), CGST Delhi

24 Mar 2026 | 62 Views

RSA Impex LLP vs Commissioner of DGST & Ors. (Delhi High Court, 2025) – Ex-Parte GST Order Set Aside for Non-Consideration of Reply & Denial of Hearing under Section 73 read with Section 168A CGST Act

24 Mar 2026 | 67 Views

Bhupender Kumar vs Additional Commissioner (Adjudication), CGST Delhi North & Ors. (Delhi High Court, 2025) (Penalty under Section 122(1A) CGST Act – Fake ITC Fraud – Writ Not Maintainable – Alternative Remedy under Section 107)

24 Mar 2026 | 63 Views

M/s Sisla Laboratories vs Deputy Commissioner of CGST (Delhi High Court, 2025) (Refund under Section 54 CGST Act – Non-communication of SCN – Missing Deficiency Memo – Right to Appeal Preserved)

24 Mar 2026 | 68 Views

Utkarsh Arora (Prop. M/s Aura Interior Hardware) vs. Additional Commissioner CGST Delhi North: Delhi High Court Declines Writ in Fake ITC Case under Section 16, 107 & 122 CGST Act

24 Mar 2026 | 66 Views

Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court | ITA 92/2025 & 93/2025 | Sections 147, 144C, 260A & Article 13 India–UK DTAA – Fees for Technical Services (FTS) vs Business Income

24 Mar 2026 | 54 Views

Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court (ITA 92/2025) – Reassessment & International Taxation under Sections 147, 144C & 260A of the Income Tax Act

24 Mar 2026 | 60 Views

M/s Rau’s IAS Study Circle vs GST Officer & Anr. – Delhi High Court Grants Opportunity to Reply in GST SCN Amid Pending Validity of Section 168A Notifications

24 Mar 2026 | 64 Views

Techcoral Solutions vs Commissioner of DGST, Govt. of NCT of Delhi & Ors. – Ex-Parte GST Order Set Aside Due to Improper Service of SCN via ‘Additional Notices’ Tab

24 Mar 2026 | 91 Views

Shri Sarabjeet Singh (Proprietor, M/s Khurana Associates) vs Commissioner of GST & Ors. – Delhi High Court on Non-Grant of GST Registration and Judicial Review under Articles 226/227

24 Mar 2026 | 70 Views

M/s Shyam Enterprises vs Superintendent, CGST Mandoli Division (Delhi High Court, 2025) – GST Registration Cancellation & Revocation Denied Due to Non-Diligence under Article 226

24 Mar 2026 | 68 Views

Ambika Traders vs Additional Commissioner, Adjudication, DGGSTI, CGST Delhi North (Delhi High Court, 2025) – Validity of Consolidated SCN for Multiple Years under Section 74 CGST Act

24 Mar 2026 | 67 Views

M/s Trans India Logistics vs GSTO Ward-60 & Anr. (Delhi High Court, 2025) – Ex Parte GST Order Set Aside Due to Lack of Proper Notice; Matter Remanded for Fresh Adjudication

24 Mar 2026 | 65 Views

Sardar Auto Traders vs Additional Commissioner CGST Ward-32 & Anr. (Delhi High Court, 2025) – Writ Not Maintainable in Fraudulent ITC Cases; Appeal Remedy Mandatory under CGST Act

24 Mar 2026 | 67 Views

M/s Trans India Logistics vs GSTO Ward-60 & Anr.: Delhi High Court Sets Aside Ex-Parte GST Assessment Order for Violation of Natural Justice under Articles 226/227 & Section 73 CGST Act; Validity of Section 168A Notifications Kept Open

24 Mar 2026 | 69 Views

M/s Trans India Logistics vs GSTO Ward-60 & Anr. | Delhi High Court | Remand Due to Non-Service of SCN on GST Portal (Additional Notices Tab Issue)

24 Mar 2026 | 63 Views

Radhey Traders Through Its Proprietor Sopal Singh vs. Assistant Commissioner – Scope of Writ Jurisdiction in GST Fraud & Disputed Facts under Article 226

24 Mar 2026 | 67 Views

Radhey Traders v. Assistant Commissioner, CGST Delhi East & Ors. – Delhi High Court on Maintainability of Writ under Article 226 in GST/Customs Enforcement Matters and Scope of Judicial Review

24 Mar 2026 | 59 Views

Suresh Kumar v. Commissioner CGST Delhi North (Delhi High Court, 2025) – Validity of Email Service under Section 169 CGST & Limitation in GST Adjudication

24 Mar 2026 | 78 Views

Omega QMS v. Commissioner, CGST Delhi West & Anr. (Delhi High Court, 2025) – Interpretation of Section 54(11) CGST Act on Refund Withholding

24 Mar 2026 | 105 Views

M/s Tushar Products vs Additional Commissioner, CGST, Delhi North — Validity of Consolidated GST Show Cause Notice for Multiple Tax Periods (Section 73 & 74 CGST Act)

19 Mar 2026 | 142 Views

M/s Tushar Products vs Additional Commissioner, CGST, Delhi North — Validity of Consolidated GST Show Cause Notice for Multiple Tax Periods (Section 73 & 74 CGST Act)

19 Mar 2026 | 141 Views

M/s Evershine Polymers vs. Additional Commissioner, CGST, Delhi North — Validity of Single Show Cause Notice for Multiple Financial Years under Sections 73 & 74 of CGST Act, 2017

19 Mar 2026 | 155 Views

M/s Kanha Polymers vs. Additional Commissioner, CGST (Delhi North) – Legality of Consolidated GST Show Cause Notice for Multiple Years under Sections 73 & 74 of CGST Act

19 Mar 2026 | 121 Views

M/s Shree Shyam Polymers vs Additional Commissioner, CGST Delhi North – Legality of Consolidated SCN for Multiple Years & Input Tax Credit (ITC) Allegations under CGST Act, 2017

19 Mar 2026 | 238 Views

M/s Raghunath Enterprises vs Additional Commissioner, CGST, Delhi North — Validity of Consolidated Show Cause Notice Under Sections 73 & 74 of CGST Act

19 Mar 2026 | 138 Views

Commissioner of Central Tax, CGST Delhi South vs The Indure (P) Limited — Service Tax Liability on Differential Amount under Works Contract Service (CEAC 2/2025)

19 Mar 2026 | 191 Views

Raman Enterprises vs Commissioner of SGST Delhi (Delhi High Court) – Rectification Order Under Section 161 CGST Act: Natural Justice and Opportunity of Hearing

19 Mar 2026 | 275 Views

Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors. — Misuse of GSTIN, Alleged ITC Fraud, Investigative Jurisdiction & Appellate Remedy under Section 107 CGST Act

19 Mar 2026 | 241 Views

M/s K.K. Construction Co. vs. Commissioner of SGST, Delhi & Another — Challenge to GST Demand & Validity of Notifications under Article 226

19 Mar 2026 | 148 Views

M/S MRK Infra vs Sales Tax Officer/ Class II (STO), DGST, Ward 94 & Anr. — Natural Justice Violation in GST Demand — Scope of Reply/ Hearing Opportunity under GST & Article 226

19 Mar 2026 | 118 Views

M/S Ahlcons India Pvt. Ltd. vs Principal Commissioner, CGST, Delhi South Commissionerate & Anr. — Delhi High Court on Remand of CGST Tax Demand and Illegitimate Confirmation of Dropped Service Tax Liabilities

19 Mar 2026 | 141 Views

Commissioner of Service Tax/CGST Delhi Vs. M/s Konark Exim Pvt. Ltd. & Ors. — Maintainability of Appeal Before High Court Under Section 35G/35L of the Central Excise Act; Taxability of Overseas Commission Under “Business Auxiliary Service” Under Finance Act, 1994

19 Mar 2026 | 107 Views

Commissioner of Service Tax / CGST Delhi v. M/s Konark Exim Pvt. Ltd. & Ors. – Taxability of Overseas “Commission” Payments as Business Auxiliary Services under Finance Act, 1994

19 Mar 2026 | 95 Views

Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. – Del HC (GST Refund ITC Remand) – 2025

19 Mar 2026 | 132 Views

Chegg India Pvt. Ltd. vs. Assistant Commissioner CGST & Ors. — Delhi High Court, 2025 (W.P.(C) 11718/2025)

19 Mar 2026 | 128 Views

Chegg India Pvt. Ltd. vs Assistant Commissioner CGST, MCIE & Ors. – Delhi High Court (8 Sep 2025)

19 Mar 2026 | 114 Views

Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. — Validity of ITC Refund Rejections and Appellate Authority’s Powers under GST Act

19 Mar 2026 | 222 Views

Lokesh Pathak & Ors. vs Designated Committee (SVLDRS), Central GST, Delhi West — Eligibility of Redemption Fine and Seizure Cases under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (W.P.(C) 10622/2024 & Connected Matters)

19 Mar 2026 | 223 Views

Lokesh Pathak & Ors. v. Designated Committee (SVLDRS), Central GST, Delhi West — Redemption Fine Not Excludable from SVLDR Scheme Relief

19 Mar 2026 | 114 Views

Lokesh Pathak & Ors. Vs Designated Committee, SVLDRS, Central GST, Delhi West — Eligibility of Redemption Fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) – Inclusion as Tax Dues & Eligibility for Discharge Certificate

19 Mar 2026 | 83 Views

M/s Smart World Communications vs Commissioner of Central Tax & CGST Delhi North Commissionerate – Delhi High Court on Retrospective GST Cancellation – Sec. 29(2) CGST Act

19 Mar 2026 | 94 Views

Ashish Enterprises (Proprietor: Ashish Gupta) vs. Assistant Commissioner, CGST, Delhi East & Ors. — Delhi High Court (2025) — GST Consolidated SCN & ITC Disallowance Challenge under Sections 73 & 74, Central Goods and Services Tax Act, 2017

19 Mar 2026 | 201 Views

M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)

19 Mar 2026 | 89 Views

M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)

19 Mar 2026 | 94 Views

Gaurav v. Superintendent, CGST — Legality of Retrospective Cancellation of GST Registration under Section 29(2) of the CGST Act, 2017

19 Mar 2026 | 100 Views

M/s Chetak Motors Pvt. Ltd. & Ors. vs. Additional Commissioner (Anti Evasion) CGST, Delhi South Commissionerate & Anr. — Challenge to SCN under Section 74, CGST Act

19 Mar 2026 | 106 Views

Genesis Enterprises & Connected Entities vs. Principal Commissioner CGST Delhi East — Delhi HC Upholds Search & Seizure Under Section 67 of the CGST Act Against Alleged GST Fraud

19 Mar 2026 | 87 Views

Genesis Enterprises & Others vs Principal Commissioner CGST Delhi East (Delhi High Court, W.P.(C) 13821/2025 & Connected Matters | Search & Seizure under Section 67 CGST Act 2017)

19 Mar 2026 | 225 Views

Genesis Enterprises & Ors. vs Principal Commissioner CGST Delhi East — High Court Upholds Lawful GST Search & Seizure Under Section 67, CGST Act

19 Mar 2026 | 119 Views

Genesis Enterprises & Ors. vs Principal Commissioner CGST, Delhi East — Delhi HC on Lawful Search & Seizure Powers under Section 67 of CGST Act, 2017 (Privacy, ITC & Due Process)

19 Mar 2026 | 114 Views

Genesis Enterprises & Ors. vs. Principal Commissioner CGST Delhi East – Unlawful Search & Seizure, Violation of Due Process & Privacy under GST Act

19 Mar 2026 | 99 Views

Genesis Enterprises & Ors. vs Principal Commissioner CGST Delhi East — Delhi High Court on Legality of GST Search & Seizure, Privacy, and Procedural Safeguards under Section 67 of CGST Act

19 Mar 2026 | 99 Views

Genesis Enterprises & Others vs. Principal Commissioner CGST Delhi East – Unlawful Search & Seizure under Section 67 of the CGST Act, 2017; Safeguards of Search, Privacy & Due Process (Delhi High Court, 15.09.2025)

19 Mar 2026 | 97 Views

Genesis Enterprises & Others vs Principal Commissioner, CGST Delhi East — Delhi High Court Upholds GST Search & Seizure Powers Under Section 67 with Privacy Safeguards

19 Mar 2026 | 111 Views

Genesis Enterprises & Ors. vs Principal Commissioner, CGST Delhi East — Illegality of GST Search & Seizure, Violation of Statutory Procedure and Constitutional Rights

19 Mar 2026 | 100 Views

M/s Mohan Footcare Pvt. Ltd. vs. Deputy Commissioner of CGST – Delhi HC Orders Re credit of ITC on GST Portal Missing PMT 03 Due to Technical Limitation

19 Mar 2026 | 116 Views

Findoc Ventures Private Limited vs. GST Officer Ward 101 Zone 9, Delhi & Ors. (W.P.(C) 14404/2025 – Delhi HC)

19 Mar 2026 | 100 Views

M/s S K Overseas Vs Superintendent Range 20 Central GST Division — High Court of Delhi GST Registration Cancellation & Review of Order (CPC Order XLVII, GST Law Implications, Fictitious Firm Issue)

19 Mar 2026 | 101 Views

Seven Seas Lights Pvt. Ltd. vs Assistant Commissioner, Shahdara Division, CGST – Delhi High Court on Service of Show Cause Notice & Opportunity of Hearing under GST

19 Mar 2026 | 101 Views

MS RS Trading Co. vs Principal Commissioner of CGST & Ors. (Delhi High Court, GST Demand & Penalty – Fake ITC)

19 Mar 2026 | 204 Views

Commissioner of Delhi Goods and Service Tax vs Global Opportunities Private Limited – GST Refund Claim & Export of Services Interpretation (Delhi High Court, 2025)

19 Mar 2026 | 58 Views

Purshottam Ray vs. Principal Commissioner of CGST & Ors. — Delhi HC on Natural Justice & GST Appeal Limitation

19 Mar 2026 | 82 Views

M/s The Oriental Insurance Company Ltd. vs. Additional Commissioner CGST (GST Liability on Re insurance Services: Applicability of Circular) – Delhi High Court (W.P.(C) 10171/2025)

19 Mar 2026 | 65 Views

MS Markex Branding Solutions Pvt Ltd vs. The DGST Commissioner & Others — Challenge to GST Adjudication Order & Validity of Notifications Under Section 168A of CGST/SGST Act

19 Mar 2026 | 63 Views

Narender Kumar vs. Directorate General of GST Intelligence – Bail Granted under CGST Act for Arrest in GST Fraud Investigation

19 Mar 2026 | 73 Views

M/s Welcut Industries vs Commissioner, CGST, Delhi & Anr. — Pre Deposit Clarification under Section 112 CGST Act — Stay on Recovery in Absence of Functional Appellate Tribunal

19 Mar 2026 | 91 Views

M/s Rajesh Metals v. Office of the Commissioner CGST Delhi North (2025) — Maintainability of Writ in Alleged Fraudulent ITC Claims and Importance of Appellate Remedy Under CGST Act

19 Mar 2026 | 65 Views

GMG Tradelink Pvt. Ltd. vs. Directorate General of GST Intelligence & Ors. — Validity of Provisional Attachment Under Section 83 of the CGST Act, 2017

19 Mar 2026 | 60 Views

C.H. Robinson Worldwide Freight India Pvt. Ltd. vs. Additional Commissioner, CGST Delhi South & Ors. | Limitation of SCN u/s 73(2) and (10) of the CGST Act – Delhi HC (2025)

19 Mar 2026 | 80 Views

Ess Dee Industries vs. Commissioner of DGST & Ors. – Challenge under Article 226 of Constitution; Validity of GST Notifications under Section 168A of Central/State GST Act; Remand of Show Cause Notice & Demand Order.

19 Mar 2026 | 79 Views

M/s Sanjay Medicos vs. Sales Tax Officer/Class II (Ward 90), DGST & Anr. — Delhi High Court (GST/Customs), Quashing of GST Demand & Fair Hearing, Compliance with Section 168A of CGST Act, 2017

19 Mar 2026 | 62 Views

Natraj Enterprises vs Commissioner of DGST (Delhi HC 2025) – Ex Parte GST Order Set Aside, Matter Remanded; Validity of Section 168A Notifications Kept Open

19 Mar 2026 | 64 Views

M/s Sanjay Medicos vs Sales Tax Officer/ Class II (Ward 90) & Anr – Delhi High Court Quashes GST Adjudication Order for Lack of Hearing; Considers Validity of GST Extension Notifications Under Section 168A GST Act

19 Mar 2026 | 60 Views

High Spirit Commercial Ventures Pvt. Ltd. vs. Additional Commissioner CGST — Delhi High Court (Writ Petition Against Fraudulent ITC Demand)

19 Mar 2026 | 69 Views

M/s Perfect Industries vs. Goods and Service Tax Officer & Anr. (Delhi High Court, 10 Nov 2025) – Procedural Fairness in GST Adjudication, Remand for Personal Hearing

19 Mar 2026 | 61 Views

Devi Industrial Engineers & Ors. vs. Commissioner of CGST & Anr. — Delhi High Court Quashes Duplicate GST DRC 07 Notices

19 Mar 2026 | 82 Views

M/s Samarth Traders & Anr. vs. Assistant Commissioner of Central Tax Delhi North (GST ITC Demand & Penalty 2025)

19 Mar 2026 | 68 Views

Devansh Wire and Cables Pvt. Ltd. vs Joint Commissioner, CGST Delhi East & Union of India — ITC Fraud Allegations, Section 74 CGST Act: Writ Challenging SCN, Demand Order & Provisional Attachment

19 Mar 2026 | 110 Views

Sakshi Goyal (Proprietor of M/s Parshavnath Industries) Vs Principal Commissioner Central GST & Anr – Challenge to Retrospective Cancellation of GST Registration under GST Law

19 Mar 2026 | 105 Views

Super Skin Craft Pvt. Ltd. vs. Government of NCT of Delhi & Ors. – Delhi HC Quashes GST Demand Orders for Lack of Opportunity to Be Heard & Grants Fresh Opportunity (W.P.(C) 17107/2025 & Connected Matters)

19 Mar 2026 | 90 Views

Super Skin Craft Pvt. Ltd. vs Government of NCT of Delhi & Anr. — GST Tax Demand Orders Quashed for Failure to Provide Hearing Opportunity (Delhi High Court, 2025)

19 Mar 2026 | 97 Views

Super Skin Craft Pvt. Ltd. vs Government of NCT of Delhi & Ors. — Delhi HC Remands GST Demand Orders for Fresh Opportunity to be Heard (Validity of SCNs & Natural Justice)

19 Mar 2026 | 108 Views

Walsons Services Pvt. Ltd. vs Sales Tax Officer – Delhi High Court on Validity of GST Notification Extensions & Natural Justice in GST Adjudication | Section 168A, 73 GST Act

19 Mar 2026 | 102 Views

A and T Security Services Pvt. Ltd. & Ors. vs. Additional Commissioner CGST, Delhi West & Anr. — Pre Deposit & Appellate Remedy in GST Penalty Proceedings (Section 73, CGST Act, 2017)

19 Mar 2026 | 116 Views

A and T Security Services Pvt Ltd & Ors. vs Additional Commissioner of CGST Delhi West & Anr. (Central Goods and Services Tax Act, 2017 — Sections 73, 107(12), 122 — GST Registration, Reinstatement, Penalty & Appellate Rights)

19 Mar 2026 | 109 Views

A & T Security Services Pvt Ltd & Ors. vs Additional Commissioner of CGST, Delhi West & Anr. – Delhi High Court (GST Penalty / Pre deposit / Appellate Jurisdiction)

19 Mar 2026 | 108 Views

A & T Security Services Pvt. Ltd. & Ors. vs Additional Commissioner of CGST, Delhi West & Anr. — GST Registration & Penalty Dispute Under CGST Act, 2017

19 Mar 2026 | 106 Views

M/s Ganga Enterprises vs Assistant Commissioner, CGST, Delhi East Commissionerate – Delhi HC Sets Aside Ex Parte GST Demand Order and Grants Opportunity to File Reply with Personal Hearing (GST Act Sec. 73 & Natural Justice)

19 Mar 2026 | 192 Views

Aashish vs. Directorate General of GST Intelligence & Anr. — Delhi High Court on Bank Account Freezing under Section 83 of the CGST Act

19 Mar 2026 | 85 Views

M/s Imagine Marketing Limited vs Joint Commissioner CGST Appeals II & Anr. — Delhi HC Restores GST Registration, Sets Aside Cancellation Order for Lack of Application of Mind (2025)

19 Mar 2026 | 67 Views

Commissioner of Central Tax, CGST Delhi East vs M/s TC Global India Pvt Ltd — Export of Services vs Intermediary Services: Taxability under Service Tax / POPS Rules

19 Mar 2026 | 61 Views

Justwork Technologies Private Limited vs. Sales Tax Officer/ Class II, DGST & Anr. — Delhi High Court on Natural Justice, GST Notifications & Remand for Personal Hearing (Section 168A, 73 GST Act)

19 Mar 2026 | 72 Views

M/s A V Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST & Anr. — (W.P.(C) 18230/2025) — Maintainability of Writ Petition in GST Fraudulent ITC Demand & Relegation to Statutory Appeal under Section 107 of the CGST Act Delhi High Court (01.12.2025)

19 Mar 2026 | 54 Views

VSA Trading Pvt. Ltd. vs. Principal Commissioner CGST & Anr. — 2025 (Fraudulent ITC Demand & Writ Jurisdiction under CGST Act)

19 Mar 2026 | 72 Views

Commissioner, CGST Delhi West vs Dewsoft Overseas Pvt. Ltd. (Delhi High Court) – Service Tax Liability on Sale of Training Material: Service or Goods

19 Mar 2026 | 59 Views

Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST, Delhi North — Delhi High Court on Validity of GST Refund Rejection Without Show Cause Notice (Dec. 3, 2025)

19 Mar 2026 | 57 Views

Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST, Delhi North — Delhi High Court on Validity of GST Refund Rejection Without Show Cause Notice (Dec. 3, 2025)

19 Mar 2026 | 110 Views

M/s Globe Coal Company vs. Commissioner, DGST, Delhi – Delhi High Court Holds Retrospective GST Registration Cancellation Invalid Without SCN Proposal under Section 29(2) CGST Act

19 Mar 2026 | 75 Views

Loktantrik Adhyapak Manch & Government School Teachers Association vs Returning Officer: Delhi High Court Sets Aside Rescission of GSTA Elections and Upholds Electoral Process (2025 DHC 11001)

19 Mar 2026 | 69 Views

Principal Commissioner of CGST & Central Excise vs. M/s Nexus Alliance Advertising & Marketing Pvt. Ltd. (Delhi High Court, SERTA 36/2025): Service Tax Not Attractable on Incentive Receipts; Clarification on Section 66E(e) of the Finance Act, 1994

19 Mar 2026 | 63 Views

M/s NBCC (India) Limited vs. Additional Commissioner, CGST Delhi South — Delhi High Court Sets Aside GST Demand on Escrow Lease Proceeds in Kidwai Nagar East Project

19 Mar 2026 | 63 Views

Braham Prakash (Prop. Shri Shyam Trading Co.) vs Additional Commissioner, CGST Delhi North & Ors.: Delhi High Court Relegates Petitioner to Statutory Remedy in Alleged Fake ITC Case under Section 107 CGST Act

19 Mar 2026 | 170 Views

Extinguishment of Pre-CIRP GST Dues After Approval of Resolution Plan under IBC: Delhi High Court in Patanjali Foods Ltd. v. Assistant Commissioner CGST

19 Mar 2026 | 92 Views

GST Demand After Insolvency Resolution Plan: Delhi High Court Quashes Recovery of Pre Plan Tax Liabilities (ERA Infra Engineering Ltd. vs. Joint Commissioner, CGST)

19 Mar 2026 | 190 Views

Delhi High Court Quashes GST Demand Orders Post IBC Resolution Plan Approval – M/s Era Infra Engineering Ltd. v. Joint Commissioner CGST Delhi South Commissionerate (2025)

19 Mar 2026 | 118 Views

Delhi High Court Holds GST Dues Prior to CIRP Cannot Survive Approved Resolution Plan – Era Infra Engineering Ltd. v. Joint Commissioner CGST (2025) | Section 31 IBC & Section 73 CGST Act

19 Mar 2026 | 88 Views

Delhi High Court Sets Aside GST Adjudication Order for Improper Service & Violation of Natural Justice – India Retail Mart v. Commissioner, DGST (2025) | Sections 73 & 169 CGST Act

19 Mar 2026 | 92 Views

Delhi High Court Refuses Cancellation of Bail After 5 Years – No Justification for Prolonged Incarceration in GST Fraud Case | Directorate General of GST Intelligence v. Kamal Kishore Aggarwal (2025)

19 Mar 2026 | 100 Views

Delhi High Court Declines Writ in GST Fraud Case Involving Fake Invoices & CENVAT Credit – Navneet Bansal v. Additional Commissioner, CGST (2025) | Section 107 CGST Act

19 Mar 2026 | 97 Views

Delhi High Court Sets Aside Ex Parte GST Demand & Remands Matter for Fresh Hearing in Davinder Chicken Centre v. Sales Tax Officer, DGST (2025) | Section 73 & 168A CGST Act

19 Mar 2026 | 101 Views

Delhi High Court Sets Aside GST Adjudication Order for Violation of Natural Justice in Eltus Mode Pvt. Ltd. v. Commissioner, DGST (2025)

19 Mar 2026 | 121 Views

T V Sundram Iyengar & Sons Pvt. Ltd. vs Commissioner of GST (State) & Ors. – Delhi HC Sets Aside GST Adjudication Order for Breach of Natural Justice and Remands Matter While Keeping Section 168A Validity Issue Open

19 Mar 2026 | 96 Views

Delhi High Court on Fraudulent ITC Claims: Writ Not Maintainable Where Alternate Remedy Exists – VDR Colors & Chemicals Pvt. Ltd. v. Commissioner of Delhi (2025) with Key GST Case Laws

18 Mar 2026 | 151 Views

Writ Jurisdiction Declined in Fraudulent ITC Cases: Assessee Relegated to Statutory Appeal Despite Plea of Natural Justice Violation – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court, 2025)

18 Mar 2026 | 144 Views

Globe Overseas Pvt. Ltd. vs Commissioner of DGST & Ors. – Delhi HC Clarifies Principles of Natural Justice & Remands GST Demand Order for Re Hearing

18 Mar 2026 | 122 Views

Sight and Sound India Pvt. Ltd. vs. Commissioner of SGST & Anr. – Ex-Parte GST Order Set Aside Due to Non-Communication of SCN under Section 73 and Violation of Natural Justice

18 Mar 2026 | 131 Views

Sight and Sound India Pvt. Ltd. vs Commissioner of SGST & Anr.: Ex-Parte GST Order Set Aside for Violation of Natural Justice Due to Improper Service of SCN

18 Mar 2026 | 155 Views

Maintainability of Writ Petition Against GST Show Cause Notice – Availability of Alternative Remedy under GST Law | Natraj Enterprises v. Commissioner of DGST (2025)

18 Mar 2026 | 221 Views

CGST, Delhi West vs. Vishal Goyal: Bail in ₹831 Crore GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse

18 Mar 2026 | 217 Views

M/s Fone Zone NXT vs Commissioner of DGST & Anr.: Delhi HC Upholds Ex Parte GST Assessment Orders and Rejects Blame on Chartered Accountant

18 Mar 2026 | 157 Views

Principal Commissioner, CGST Delhi South Commissionerate v. M/s Bureau of Energy Efficiency

18 Mar 2026 | 185 Views

Principal Commissioner of CGST vs. M/s Pro-Interactive Services India Pvt. Ltd. – Scope of Service Tax Liability on Composite Service Activities

18 Mar 2026 | 124 Views

Teekam Singh vs. Income Tax Officer: Appeal under Section 147 & 144 for AY 2011-12 - Non-cooperation due to Imprisonment and Restoration of Appeal for Re-adjudication

17 Mar 2026 | 192 Views

Anil Kumar HUF vs ITO, Karnal – Delay in Filing Form 10-IE Due to Technical Glitch Cannot Deny Benefit u/s 115BAC (ITAT Delhi)

17 Mar 2026 | 142 Views

Mechanical Approval under Section 153D Invalidates Search Assessment – ITAT Delhi in Kavita Jain & Others vs DCIT

17 Mar 2026 | 111 Views

Mechanical Approval under Section 153D Invalidates Search Assessment – ITAT Delhi in Kavita Jain & Others vs DCIT

17 Mar 2026 | 141 Views

Hindustan Power Projects Pvt. Ltd. vs Pr. CIT – No Disallowance u/s 14A Without Exempt Income | ITAT Delhi Quashes Revision u/s 263

17 Mar 2026 | 245 Views

M/s IREO Private Limited & Ors. vs. CIT (TDS)-1 – Section 263 Invalid When Issue is Debatable & Pending in Appeal | ITAT Delhi

17 Mar 2026 | 125 Views

M/s IREO Private Limited & Ors. vs CIT (TDS)-1 – ITAT Delhi Quashes Section 263 Revision on EDC Payments to HUDA (TDS u/s 194C vs 194I Issue, Matter Pending before CIT(A))

17 Mar 2026 | 131 Views

Remand of Addition under Section 69 due to Lack of Proper Enquiry by CIT(A): ITAT Delhi in DCIT vs. Chaudhary Ventures Pvt. Ltd. (ITA No. 1968/Del/2024)

17 Mar 2026 | 121 Views

ITAT Delhi: Ex-Parte Assessment u/s 40(a)(ia) Set Aside – Matter Remanded for Fresh Opportunity | Nobel Overseas Ltd vs DCIT

17 Mar 2026 | 120 Views

Section 69A Addition Deleted: ITAT Delhi Rules WhatsApp Chat Not Sufficient Evidence of Cash Receipt – M/s Atma Ram Amart Nath vs DCIT (AY 2021-22)

17 Mar 2026 | 297 Views

Condonation of Delay – ITAT Restores Appeal to CIT(A) in Interest of Justice | Sanjay Mittal vs ITO (ITAT Delhi)

17 Mar 2026 | 214 Views

ITAT Delhi: Rejection of Registration u/s 12A Set Aside and Matter Restored to CIT(E) for Fresh Consideration due to Non-submission of Documents – DNightWings Young Foundation vs CIT(Exemption) (ITAT Delhi)

17 Mar 2026 | 253 Views

Cash Deposit Addition u/s 69A Partly Sustained – ITAT Delhi Allows Relief Where Deposits Were Explained from Earlier Cash Withdrawals | Amit Duggal vs DCIT (ITAT Delhi)

17 Mar 2026 | 172 Views

ITAT Delhi: Ex-Parte Order of CIT(A) Violating Natural Justice Set Aside – Penalty u/s 271(1)(c) Restored for Fresh Adjudication | Fast Conversion Marketing Solutions Pvt. Ltd. vs DCIT

17 Mar 2026 | 126 Views

ITAT Delhi: Mechanical Approval u/s 153D Invalid – Search Assessment Quashed in Kavita Jain & Others vs DCIT

17 Mar 2026 | 122 Views

ITAT Delhi: Deduction u/s 10AA Cannot Be Denied Due to Technical Glitch in E-Filing of Return – Revenue Appeal Dismissed | ACIT vs Dailmaz Exports

17 Mar 2026 | 100 Views

ITAT Delhi: Reassessment Invalid When No Addition Made on Recorded Reasons for Reopening – DCIT vs Star Wire India Ltd. (AY 2013-14 to 2015-16)

17 Mar 2026 | 98 Views

ITAT Delhi: Share of Profit from Cooperative Apex Bank May Be Exempt u/s 86 r.w.s. 67A – Adjustment u/s 143(1) on Debatable Issue Not Sustainable | Bhiwani Central Cooperative Bank Ltd vs ITO (ITA No. 2651/Del/2024)

17 Mar 2026 | 103 Views

ITAT Delhi: Assessment Quashed Where Mandatory Notice u/s 148 Not Served on Assessee – Ravinder vs ITO

17 Mar 2026 | 115 Views

Section 263 Cannot Be Invoked Where Issue Is Debatable and Pending Before CIT(A): ITAT Delhi in IREO Pvt. Ltd. vs CIT (TDS) – TDS on EDC Payment to HUDA (Sections 194I, 194C, 201, 201(1A))

17 Mar 2026 | 89 Views

Section 263 Cannot Be Invoked When AO’s Order Is Plausible and Issue Is Debatable – ITAT Delhi in IREO Private Limited vs CIT (TDS)

17 Mar 2026 | 122 Views

Krishna Fabrics vs ITO (ITAT Delhi): Appeal Cannot Be Dismissed for Non-Prosecution – Matter Restored to AO for Fresh Adjudication

17 Mar 2026 | 88 Views

ITAT Delhi: Rejection of Trust Registration u/s 12AB for Non-Submission of Documents Set Aside and Matter Remanded to CIT(E) for Fresh Opportunity – Jovit Helpers Foundation vs CIT (Exemptions) (AY 2022-23)

17 Mar 2026 | 91 Views

ITAT Delhi: Penalty u/s 271(1)(c) Not Leviable for Debatable Claims of ALV, Section 80-IB Deduction, PF/ESI Contribution & Section 14A Disallowance – Ansal Housing Ltd. vs ACIT (AY 2013-14

17 Mar 2026 | 197 Views

ITAT Delhi: Tax on Tax Paid by Employer on Non-Monetary Perquisites Not Taxable u/s 10(10CC) – Revenue Appeal Dismissed in DCIT vs Sheetal Arora

16 Mar 2026 | 369 Views

ITAT Delhi: Addition u/s 69A for Cash, Jewellery & Accommodation Entries Not Sustainable When Income Already Offered Before Settlement Commission – ACIT vs Vijay Kumar Sachdeva (2024)

16 Mar 2026 | 324 Views

ITAT Delhi: Invalid Satisfaction Note & Limitation Bar – Assessment u/s 153C Quashed in Aashrya Developers Pvt. Ltd. vs ACIT

16 Mar 2026 | 332 Views

Reassessment Invalid When Additions Made on Grounds Not Mentioned in Reasons Recorded – ITAT Delhi in Naveen Kumar Singhal vs ITO (AY 2014-15) | Sections 147, 148, 69, 56(2)(vii)(b), 50C

16 Mar 2026 | 319 Views

ITAT Delhi: Additions Beyond Limited Scrutiny Without PCIT Approval Invalid – Notional Interest on CCDs Not Taxable (Sitac Re Pvt. Ltd. vs DCIT)

16 Mar 2026 | 299 Views

ITAT Delhi: Assessment under Section 153C Invalid Where Satisfaction Note is Vague and Assessment Year Falls Beyond Limitation – Aashrya Developers Pvt. Ltd. vs ACIT

16 Mar 2026 | 316 Views

Reassessment Invalid When Notice u/s 148 Issued to Old Address Despite Updated Address in ITRs – ITAT Delhi Dismisses Revenue Appeal | ITO v. Vibyor IT Consultant Pvt. Ltd.

16 Mar 2026 | 297 Views

CNC Metal Forming Ltd. vs ITO – ITAT Delhi: Appeal Dismissed as Not Maintainable Due to Company Under Liquidation | Sections 143(3) & 144 of Income-tax Act

16 Mar 2026 | 283 Views

ITAT Delhi: Addition for Cash Deposits Deleted When Books of Account Maintained and Source Explained – Rajbir Singh vs ITO (ITA No. 8814/Del/2019) AY 2014-15

16 Mar 2026 | 119 Views

DCIT Vs U & I Business Services Pvt. Ltd. – ITAT Holds Rental Income from Let Out Property Taxable under “Income from House Property”, Allows Deduction u/s 24(a)

16 Mar 2026 | 211 Views

ITAT Delhi: Capital Gain Not Taxable in Director’s Hands Where Property Purchased with Company Funds and Included in Block of Assets – ACIT vs Sanjay Jindal

16 Mar 2026 | 103 Views

ITAT Delhi: Foreign Exchange Fluctuation Loss on ECB Allowable u/s 37(1) and Deduction u/s 36(1)(viii) Cannot Be Restricted by Section 80IA – PTC India Financial Services Ltd. vs DCIT

16 Mar 2026 | 110 Views

ESOP Expenditure Allowable as Deduction – ITAT Delhi Follows Biocon Ltd & Lemon Tree Hotels Principles | Pilani Soft Labs Pvt Ltd vs Addl. CIT (ITAT Delhi)

16 Mar 2026 | 137 Views

PTC India Financial Services Ltd. v. DCIT (ITAT Delhi) – Allowability of Foreign Exchange Fluctuation Loss on ECB, Deduction u/s 36(1)(viii), Depreciation on Windmill & Disallowance u/s 14A read with Rule 8D – AY 2015-16 & 2016-17

16 Mar 2026 | 119 Views

ITAT Delhi: ACIT vs Vistaar Religare Films Ltd – Treatment of Film Production Loss and Box Office Collection under the Income Tax Act

16 Mar 2026 | 103 Views

ITAT Delhi: Foreign Exchange Fluctuation Loss on ECB Restatement Allowable as Business Expenditure u/s 37(1) – Addl. CIT vs PTC India Financial Services Ltd.

16 Mar 2026 | 110 Views

Garv Udyog vs Income Tax Officer – ITAT Delhi: Addition Cannot Be Made Without Proper Evidence under Section 68 of the Income-tax Act

16 Mar 2026 | 115 Views

DCIT vs Alpha G. Corp Development Ltd – No Disallowance u/s 14A for Strategic Investments without Exempt Income | ITAT Delhi (ITA No. 6049/Del/2015)

16 Mar 2026 | 92 Views

ESOP Compensation Allowable as Revenue Expenditure u/s 37(1) and Section 14A Disallowance Restricted to Investments Yielding Exempt Income – ITAT Delhi in DCIT vs Info Edge India Ltd.

16 Mar 2026 | 103 Views

ITAT Delhi: Additions u/s 68 and 69C Invalid When AO Travels Beyond Scope of Limited Scrutiny – Shivalik Educational & Placement Services Pvt. Ltd. vs ACIT

16 Mar 2026 | 234 Views

ITAT: Exemption u/s 54 Cannot Be Denied When Entire Capital Gain Is Reinvested in New House Property Even Without Deposit in Capital Gains Account Scheme – Nilanjan Chaudhari v. ITO

16 Mar 2026 | 106 Views

Malik Network & Computer Pvt. Ltd. vs ITO (ITAT Delhi): Invalid Notice under Section 153C – Assessments Quashed due to Lack of Jurisdiction and Absence of Incriminating Material

16 Mar 2026 | 203 Views

ITAT Delhi: Wrong MAT Tax Entry in Return Treated as Bogus Claim; Demand Upheld Despite Non-Service of Intimation – ITO vs Apex Recycling Pvt Ltd

16 Mar 2026 | 117 Views

DCIT vs Alpha G. Corp Development Ltd – No Disallowance u/s 14A for Strategic Investments without Exempt Income | ITAT Delhi (ITA No. 6049/Del/2015)

16 Mar 2026 | 185 Views

ITAT Delhi: Disallowance of Employees’ PF/ESIC Contribution u/s 36(1)(va) – Matter Remanded to AO for Determining Due Date Based on Actual Salary Disbursement | Harbir Singh vs ITO (ITA No. 541/Del/2023)

16 Mar 2026 | 229 Views

ITAT Delhi: No Profit Attribution to Alleged Dependent Agent PE When Indian AE Remunerated at Arm’s Length – Adobe Systems Software Ireland Ltd. vs ACIT

16 Mar 2026 | 96 Views

ITAT Delhi: Penalty u/s 271D Not Leviable for Cash Advance Received Before Amendment to Section 269SS – Rajni Kant Jha vs ITO (ITA No. 446/Del/2023)

16 Mar 2026 | 124 Views

Transfer Pricing – Comparable Company Cannot Be Excluded Solely on Low Turnover if Functionally Similar | Ameriprise India Pvt. Ltd. vs ACIT (ITAT Delhi)

16 Mar 2026 | 105 Views

Advance Received on Agreement to Sell Agricultural Land Cannot Be Treated as Sale Consideration Without Transfer of Possession – ITAT Delhi in Mahesh Kumar vs ITO (AY 2014-15) | Section 2(47)

16 Mar 2026 | 97 Views

ITAT Delhi: Benefit of Section 11 Cannot Be Denied When Registration under Section 12AA Granted During Pending Assessment – Maa Bhagwati Charitable Trust vs ITO (ITA No. 2123/Del/2023)

16 Mar 2026 | 72 Views

Shree Gaushala, Sonipat vs ITO (Exemption) – ITAT Allows Section 11 Benefit for Charitable Trust Engaged in Gaushala Activities

16 Mar 2026 | 105 Views

Ghibellines Security Solutions Ltd vs ACIT – ITAT Delhi on Addition for Unverified Transactions and Disallowance of Expenses under Sections 37(1) and 68

16 Mar 2026 | 66 Views

Puneet Kulthia vs ITO – ITAT Delhi | Reassessment u/s 147 Held Invalid Where Case Falls Under Section 153C – Addition u/s 68 Deleted

16 Mar 2026 | 91 Views

Ajay Kumar Sharma vs ITO – ITAT Delhi Remands Share Valuation Dispute on FMV Determination under Rule 11UA for Capital Gains Computation (AY 2016-17)

16 Mar 2026 | 77 Views

ITAT Delhi: Exemption u/s 10(23C)(vi) for Educational Society – Assessment Set Aside Pending Decision on Exemption Application | S.D. Education Society vs ITO

16 Mar 2026 | 70 Views

ITAT Delhi: Addition under Section 56(2)(viib) Cannot Be Made When Shares Are Valued Using DCF Method Supported by Valuation Report – ITO vs Kaka Services Pvt. Ltd.

16 Mar 2026 | 105 Views

ACIT vs Verizon India Pvt. Ltd. – Penalty u/s 271(1)(c) Not Leviable Where Transfer Pricing Adjustment Arises from Bona Fide Difference in Comparables and Full Disclosure Made (ITAT Delhi)

16 Mar 2026 | 94 Views

Child Compassion Care India vs CIT(E) – ITAT Delhi Dismisses Appeal as Withdrawn | AY 2018-19 | Income Tax Appellate Tribunal Case Law

16 Mar 2026 | 59 Views

Ameriprise India Pvt. Ltd. vs ACIT – ITAT Delhi on Transfer Pricing Adjustment, Selection of Comparables and Treatment of Foreign Exchange Gain/Loss under Sections 92C & 92CA

16 Mar 2026 | 96 Views

DCIT vs Suruchi Foods Pvt. Ltd. – ITAT Delhi on Taxability of Keyman Insurance Policy Proceeds and Applicability of Section 10(10D) of the Income Tax Act

16 Mar 2026 | 100 Views

ITAT Delhi: CPC Cannot Make Adjustment Without Prior Intimation Under Section 143(1)(a) – Brahma Investments I Ltd. vs DCIT

16 Mar 2026 | 79 Views

Lex Sportel Vision Pvt. Ltd. vs ITO (ITAT Delhi) – Payment for Live Telecast Rights Not Taxable as Royalty u/s 9(1)(vi); No TDS Liability u/s 195 on “Live Rights”

16 Mar 2026 | 68 Views

ITAT Delhi: Taxation Must Be Based on Actual Income and Not on Hypothetical Computation – GSR Industries vs DDIT

16 Mar 2026 | 72 Views

Assessment Order Without DIN is Invalid – ITAT Delhi Quashes Order in Gajendra Singh v. DCIT (ITA No. 1556/Del/2021) under Section 119 of the Income-tax Act

16 Mar 2026 | 91 Views

ITAT Delhi: Deduction u/s 54 Allowed Even if New House Registered in Parents’ Name; Cost of Improvement for Residential Property Cannot Be Arbitrarily Disallowed – Rajiv Ghai vs ACIT

16 Mar 2026 | 104 Views

Gyanwati vs ITO – Addition for House Construction Treated as Unexplained Expenditure u/s 69 Remanded as CIT(A) Passed Cryptic and Non-Speaking Order | ITAT Delhi

16 Mar 2026 | 212 Views

Section 14A & Directors’ Commission Disallowance – Revenue Appeal Dismissed Due to Low Tax Effect under CBDT Circular 17/2019 | DCIT vs. Impulse International Pvt. Ltd. (ITAT Delhi)

16 Mar 2026 | 221 Views

Shyamala Navlaha vs Income Tax Officer (ITO) – ITAT Case Law on Denial of TDS Credit Where Deductor Failed to Deposit TDS

16 Mar 2026 | 218 Views

Anuj Kumar Singh vs Assistant Commissioner of Income Tax (ACIT) – ITAT Case Law on Validity of Assessment Order without DIN

16 Mar 2026 | 218 Views

DSI Bridgecon India Pvt. Ltd. vs Assistant Commissioner of Income Tax (ACIT) – ITAT Case Law on Violation of Natural Justice by CIT(A)

16 Mar 2026 | 246 Views

Bestech India Pvt. Ltd. vs Deputy Commissioner of Income Tax (DCIT) – ITAT Case Law on Disallowance of Interest under Section 36(1)(iii)

16 Mar 2026 | 181 Views

Assessment Order Without DIN is Invalid and Non-Est in Law – ITAT Delhi Quashes Order | Santosh Khanna v. ACIT (ITAT Delhi)

16 Mar 2026 | 240 Views

Sunbeam Lightweighting Solutions Pvt. Ltd. vs Deputy Commissioner of Income Tax (DCIT) – ITAT Case Law on Foreign Commission, TDS under Section 195 and Disallowance under Section 40(a)(i)

16 Mar 2026 | 128 Views

Richa & Co. vs Joint Commissioner of Income Tax (JCIT) – ITAT Case Law on Revision under Section 263 for Lack of Proper Enquiry

16 Mar 2026 | 115 Views

Neeraj Garg vs Assistant Commissioner of Income Tax (ACIT) – ITAT Case Law on Reassessment under Section 147 and Validity of Assessment

16 Mar 2026 | 259 Views

ITAT Delhi: Stay of Tax Demand Extended When Delay in Appeal Disposal Not Attributable to Assessee – Oliver Wyman Ltd. v. DCIT (International Tax)

16 Mar 2026 | 154 Views

Great Eastern Energy Corporation Ltd. vs ACIT – ITAT Case Law on Allowability of Business Expenditure and Assessment Additions under Income-tax Act

16 Mar 2026 | 196 Views

Great Eastern Energy Corporation Ltd. vs ACIT – ITAT Case Law on Allowability of Business Expenditure and Assessment Additions under Income-tax Act

16 Mar 2026 | 105 Views

ITAT Delhi: Share Certificates Found During Search Cannot Be Treated as Incriminating Material for Section 153C – Revenue Appeal Dismissed | DCIT vs Pioneer Finest Ltd.

14 Mar 2026 | 111 Views

ITAT Delhi: Share Certificates Found During Search Not ‘Incriminating Material’ – Additions Beyond Scope of Section 153C Quashed | DCIT vs Pioneer Finest Ltd.

14 Mar 2026 | 96 Views

ITAT Delhi: Addition for Alleged Bogus Agricultural Sales Deleted – Agricultural Income from Banana Cultivation Held Exempt u/s 10(1) | DCIT vs Melody Agri Farms

14 Mar 2026 | 102 Views

ITAT Delhi: Addition Based on Seized Loose Papers Upheld Due to Presumption under Section 292C; However, Section 153C Assessment Quashed in Absence of Incriminating Material – Binary Network Solutions Pvt. Ltd. vs ACIT

14 Mar 2026 | 130 Views

ITAT Delhi: Addition Based on Seized Loose Papers Upheld Due to Presumption under Section 292C, but Section 153C Assessment Quashed for Lack of Incriminating Material – Binary Network Solutions Pvt. Ltd.

14 Mar 2026 | 130 Views

ITAT Delhi: Penalty u/s 271(1)(c) Invalid Where Show Cause Notice Does Not Specify Whether for Concealment of Income or Furnishing Inaccurate Particulars – DCIT vs Ambience Hotels & Resorts Pvt. Ltd.

14 Mar 2026 | 111 Views

ITAT Delhi: Agricultural Income from Banana Farming Cannot Be Treated as Bogus Without Proper Enquiry – Addition u/s 68 Deleted | DCIT vs Melody Agri Farms

14 Mar 2026 | 109 Views

Penalty u/s 271(1)(c) Invalid if Show Cause Notice Does Not Specify Charge of Concealment or Inaccurate Particulars – DCIT vs Ambience Hotels & Resorts Pvt. Ltd. (ITAT Delhi)

14 Mar 2026 | 115 Views

ITAT Delhi: Addition u/s 69B Based on Illegible Digital Evidence Deleted for Non-Compliance with Section 65B of Indian Evidence Act – Ritu Tuli vs DCIT

14 Mar 2026 | 139 Views

ITAT Delhi: Addition under Sections 153A & 69A Quashed Where No Incriminating Material Found During Search – Poonam Tyagi vs DCIT

14 Mar 2026 | 137 Views

Penalty u/s 271D Not Leviable on Cash Received as Sale Consideration of Property – ITAT Delhi in Sarita Mittal vs JCIT (ITA No. 2788/DEL/2023, AY 2012-13)

14 Mar 2026 | 82 Views

ITAT Delhi: Addition u/s 68 on Share Premium Deleted – Valuation by Merchant Banker Cannot Be Rejected Without Evidence | PB Fintech Ltd vs ACIT

14 Mar 2026 | 94 Views

ITAT Delhi: Additions Sustained Under Section 153C Where Assessee Failed to Produce Supporting Evidence – Polo Computers & Softwares Pvt. Ltd. vs ACIT

14 Mar 2026 | 82 Views

ITAT Delhi: Mechanical Satisfaction Note Invalidates Proceedings u/s 153C – Additions u/s 69A Deleted in Rajiv Agarwal vs ACIT

14 Mar 2026 | 73 Views

Retracted Statement Alone Cannot Treat Currency Derivative Loss as Bogus – ITAT Kolkata in DCIT vs Delight Suppliers Pvt. Ltd. | Sections 132, 143(3) & 50C of Income-tax Act

14 Mar 2026 | 78 Views

ITAT Delhi: No Addition u/s 69A for Cash & Jewellery When Income Already Offered Before Settlement Commission – Vijay Kumar Sachdeva vs ACIT

14 Mar 2026 | 111 Views

ITAT Delhi: Mechanical Satisfaction Note Invalidates Section 153C Proceedings – Additions Based on Loose Sheets Deleted | Rajiv Agarwal vs ACIT

14 Mar 2026 | 133 Views

ITAT Delhi: Deduction u/s 80IBA Cannot Be Disallowed in Intimation u/s 143(1) for AY 2019-20 – Amendment by Finance Act 2021 Not Retrospective | Amolik Housing Pvt. Ltd. vs CPC Bengaluru

14 Mar 2026 | 182 Views

Interest Expenditure Disallowance u/s 57(iii) – Matter Remanded to AO for Proving Nexus Between Borrowed Funds and Interest Income | Sukhjot Singh Sodhi vs ACIT (ITAT Delhi)

14 Mar 2026 | 135 Views

ITAT Delhi: Appeal Dismissed as Withdrawn After Assessee Filed Settlement Application under Direct Tax Vivad Se Vishwas Scheme – AY 2012-13 | Ankita Aggarwal vs ITO

14 Mar 2026 | 103 Views

ITAT Delhi: Addition u/s 69A for Cash and Jewellery Not Sustainable Where Income Already Offered Before Settlement Commission – ACIT vs Vijay Kumar Sachdeva

14 Mar 2026 | 145 Views

ITAT Delhi: No Addition u/s 68 & 69C in Search Assessment Without Incriminating Material – DCIT vs Kamal Kishore Chaurasia (AY 2014-15) | Section 153A Case Law

14 Mar 2026 | 107 Views

Addition under Section 153A Invalid Without Incriminating Material & Jewellery Addition under Section 69A Deleted – ITAT Delhi in Poonam Tyagi vs DCIT

14 Mar 2026 | 93 Views

ITAT Delhi: Appeal Becomes Infructuous Due to CIRP Moratorium Under IBC – Section 263 Revision Proceedings Impacted | Jaiprakash Associates Ltd. vs. PCIT (AY 2016-17)

14 Mar 2026 | 105 Views

Discovery Networks Asia Pacific Pte Ltd vs ACIT – ITAT Delhi: Taxation of Advertisement & Distribution Revenue under India–Singapore DTAA; MAP Resolution Applied for PE Profit Attribution (Sections 9(1)(vi), 143(3), 144C, 271(1)(c))

14 Mar 2026 | 95 Views

ITAT Delhi: Additional Claim Can Be Raised Before Tribunal Even If Not Claimed in Return – Max Life Insurance Co. Ltd vs DCIT | Section 254, Section 10(15)(iv)(h), Section 44

14 Mar 2026 | 136 Views

ITAT Delhi: Exemption u/s 10(15)(iv)(h) Can Be Raised as Additional Ground Before ITAT Even If Not Claimed Earlier – Max Life Insurance Co. Ltd vs DCIT (ITA Nos. 2574/DEL/2019, 9425/DEL/2019, 9475/DEL/2019)

14 Mar 2026 | 89 Views

Section 40A(2)(b) Disallowance Not Sustainable Where Both Assessee and Related Party Are Taxed at Same Rate – ITAT Delhi in Astra Management Services Pvt. Ltd. vs DCIT

14 Mar 2026 | 86 Views

Nitrex Chemicals India Ltd. vs ACIT (ITAT Delhi): Disallowance on Repair & Maintenance Expenses Remanded for Verification – Capital vs Revenue Expenditure under Section 143(3)

14 Mar 2026 | 86 Views

ITAT Delhi: No Transfer Pricing Adjustment When Electricity Supplied Between Units at Market Rate – ACIT vs ACB India Ltd | Section 92CA & 80IA Case Law

14 Mar 2026 | 81 Views

ITAT Delhi: Life Insurance Companies Taxable Only Under Section 44 – Additional Claim for Exemption u/s 10(15)(iv)(h) Can Be Raised Before ITAT | DCIT vs Max Life Insurance Co. Ltd

14 Mar 2026 | 93 Views

ITAT Delhi: Additions Beyond Scope of Limited Scrutiny Invalid; Notional Interest on CCDs Not Taxable – Sitac Re Pvt. Ltd vs DCIT (ITA No. 2237/Del/2019)

14 Mar 2026 | 89 Views

ITAT Delhi: Additions Beyond Scope of Limited Scrutiny Invalid; Notional Interest on CCDs Not Taxable – Sitac Re Pvt. Ltd vs DCIT (ITA No. 2237/Del/2019)

14 Mar 2026 | 75 Views

ITAT Delhi: Addition of Inter-Company Receivables Already Offered as Sales Amounts to Double Taxation – Paschimanchal Vidyut Vitran Nigam Ltd. vs DCIT (AY 2011-12)

14 Mar 2026 | 74 Views

ITAT Delhi: No Double Addition When Amount Already Offered as Sales – Receivable from Holding Company Cannot Be Taxed Again | Paschimanchal Vidyut Vitran Nigam Ltd. vs DCIT

14 Mar 2026 | 82 Views

Discovery Networks Asia Pacific Pte Ltd vs ACIT – ITAT Delhi: Taxability of Advertisement & Distribution Revenue of Foreign Broadcaster, PE Profit Attribution and Royalty Issue under Section 9(1)(vi) & India-Singapore DTAA

14 Mar 2026 | 91 Views

ACIT vs Zoom Communication Ltd (ITAT Delhi): Addition on Unreceived Contract Revenue Deleted – Only Real Income Taxable u/s 5(1)(b); Employee Remuneration & Professional Fees Allowable

14 Mar 2026 | 120 Views

ITAT Delhi: BITO-Lagertechnik Bittmann GmbH vs ACIT – Addition Cannot Be Made Without Proper Basis or Evidence

14 Mar 2026 | 101 Views

ITAT Delhi: Capital Gains on Sale of Indian Shares by Mauritius Entity Taxable Only in Mauritius under India–Mauritius DTAA – DCIT v. Battery Ventures VII (AY 2017-18)

14 Mar 2026 | 93 Views

No Addition u/s 153A Without Incriminating Material Found During Search – DCIT vs iServices Investments Ltd (ITAT Delhi)

14 Mar 2026 | 99 Views

AAPC Singapore Pte. Ltd. v. ACIT (ITAT Delhi): Reservation, Marketing & Loyalty Programme Receipts Not Taxable as Royalty under Section 9(1)(vi) and India–Singapore DTAA

14 Mar 2026 | 121 Views

ITAT Delhi: Profit Cannot Be Estimated at 25% on Bank Cash Deposits Without Examining Past Profit History – Parmod Kumar vs ITO (ITA No. 3104/Del/2023)

14 Mar 2026 | 108 Views

Assessment Order Without DIN is Invalid and Deemed Never Issued – ITAT Delhi in Ajay Kumar vs DCIT (A.Y. 2016-17 to 2018-19)

14 Mar 2026 | 191 Views

Non-Compliance of E-Notice Due to Employee Leaving Company Constitutes Reasonable Cause – ITAT Delhi in Egis International S.A.S vs ACIT (ITA No. 2333/Del/2022)

14 Mar 2026 | 288 Views

Vayas Multi Trading Pvt Ltd vs ACIT – ITAT Restores Matter to CIT(A) After Ex-Parte Order Passed Without Adjudicating Grounds u/s 250(6)

14 Mar 2026 | 118 Views

Tableau International Unlimited Company vs DCIT – ITAT Delhi | Transfer Pricing & Jurisdiction Challenge | Sections 143(3), 144C of Income Tax Act

14 Mar 2026 | 121 Views

Reopening u/s 147 Invalid Without Failure to Disclose Material Facts – ITAT Deletes Addition u/s 69B for Alleged Undisclosed Investment | Sunil Aggarwal v. ITO (ITAT Delhi)

14 Mar 2026 | 113 Views

ITAT Delhi: Relief to Assessee Where Additions Were Made Without Proper Evidence – Deepak Kumar vs ITO (Section 68 of Income Tax Act)

14 Mar 2026 | 103 Views

Reassessment Invalid Without Mandatory Notice u/s 143(2): ITAT Deletes Addition u/s 69 for Alleged Unexplained Investment – Deepak Kumar vs CIT(A) NFAC

14 Mar 2026 | 130 Views

Labvantage Solutions Inc vs DCIT – ITAT on Taxability of Software / Technical Services Income in India under the Income-tax Act & DTAA

14 Mar 2026 | 92 Views

Labvantage Solutions Inc vs DCIT – ITAT on Taxability of Software / Technical Services Income in India under the Income-tax Act & DTAA

14 Mar 2026 | 88 Views

Addition under Section 153A Cannot Be Sustained Without Incriminating Material in Unabated Assessments – DCIT vs Amit Sankhwal (ITAT Delhi) | Sections 132, 133A, 153A of Income Tax Act

14 Mar 2026 | 137 Views

ITAT Delhi: Assessment under Section 153C Cannot Survive Without Valid Incriminating Material – DCIT vs Apple Commodities Ltd.

14 Mar 2026 | 100 Views

DCIT vs Gynia Holding Ltd. (ITAT Delhi) – Invalidity of Assessment u/s 153C for Absence of Separate Satisfaction Note and Mandatory Draft Assessment Order u/s 144C | AY 2006-07 to 2011-12

14 Mar 2026 | 136 Views

Initiation of Proceedings u/s 153C Invalid Where Assessment Years Fall Beyond Permissible Six-Year Period – DCIT vs Wickwood Development Ltd (ITAT Delhi)

14 Mar 2026 | 135 Views

ITAT Delhi: Proceedings under Section 153C Invalid Without Proper Satisfaction Note – DCIT vs Rolland Enterprises Ltd.

14 Mar 2026 | 131 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Quashed for Lack of Sanction by Correct Specified Authority under Section 151(ii)

13 Mar 2026 | 179 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Want of Sanction by Specified Authority under Section 151(ii)

13 Mar 2026 | 142 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Want of Approval from Specified Authority under Section 151(ii)

13 Mar 2026 | 118 Views

Harshdip Singh Dhillon v. Union of India (Delhi High Court, 2024) – Assessee Cannot Be Asked to Pay Tax When TDS Already Deducted by Employer | Sections 199 & 205 Income Tax Act

13 Mar 2026 | 137 Views

Delhi High Court Quashes Reassessment Notices for Lack of Proper Approval under Section 151 of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. ITO (2024)

13 Mar 2026 | 124 Views

Twylight Infrastructure Pvt Ltd v. Income Tax Officer – Delhi High Court Case Law on Reassessment Notice and Mandatory Sanction under Section 151 of the Income Tax Act

13 Mar 2026 | 105 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (Delhi High Court, 2024): Reassessment Notices Quashed for Want of Approval of Specified Authority under Sections 148, 148A, 149 & 151 of the Income Tax Act, 1961

13 Mar 2026 | 143 Views

Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148, 148A & 151 of the Income-tax Act, 1961

13 Mar 2026 | 165 Views

Delhi High Court Quashes Reassessment Notices for Lack of Proper Approval under Section 151 of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi & Ors. (2024)

12 Mar 2026 | 118 Views

Delhi High Court Quashes Reassessment Notice Issued Without Mandatory Approval under Section 151 – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer (W.P.(C) 16524/2022)

12 Mar 2026 | 103 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. – Delhi High Court Quashes Reassessment Notices Issued Without Mandatory Sanction under Sections 148 and 151 of the Income-tax Act, 1961

12 Mar 2026 | 79 Views

Delhi High Court Quashes Reassessment Notice Issued Without Proper Sanction under Section 151 of the Income-tax Act – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. (W.P.(C) 16524/2022)

12 Mar 2026 | 72 Views

Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer – Delhi High Court Quashes Reassessment Notices Due to Lack of Proper Approval under Section 151 | Sections 147, 148, 148A & 151 Income Tax Act

12 Mar 2026 | 95 Views

Twylight Infrastructure Pvt Ltd v. ITO (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 147, 148 & 151 of the Income-tax Act

12 Mar 2026 | 75 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi – Delhi High Court Quashes Reassessment Notices Issued Without Proper Sanction under Section 151 of the Income-tax Act

12 Mar 2026 | 87 Views

Delhi High Court Clarifies Mandatory Approval of Specified Authority for Reassessment Notices Under Sections 148 & 151 of the Income Tax Act – Twilight Infrastructure Pvt Ltd vs ITO (2024)

12 Mar 2026 | 143 Views

“Twylight Infrastructure & Others vs Income-Tax Officer: Delhi High Court Holds Section 151(ii) Approval Mandatory for Reassessment Notices Under Sections 148/148A of Income-Tax Act”

12 Mar 2026 | 106 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward 25(3) Delhi & Ors – Delhi High Court Quashes Reassessment Notice u/s 148 for Want of Approval of Specified Authority u/s 151 (Income Tax Act, 1961)

12 Mar 2026 | 91 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward-25(3), Delhi & Ors – Delhi High Court Quashes Reassessment Notices u/s 148 for Lack of Approval from Specified Authority u/s 151(ii), Income Tax Act

12 Mar 2026 | 83 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court) – Reassessment Notice Quashed for Want of Approval of Specified Authority under Section 151 of the Income Tax Act

12 Mar 2026 | 75 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Invalid Without Approval of Specified Authority under Section 151(ii)

12 Mar 2026 | 69 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Quashed for Want of Approval of Specified Authority under Section 151(ii) of the Income Tax Act

12 Mar 2026 | 76 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Approval by Wrong Specified Authority under Section 151(ii)

12 Mar 2026 | 73 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Lack of Approval from Specified Authority under Section 151(ii)

12 Mar 2026 | 76 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Notices under Sections 148 & 148A Quashed | Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors.

12 Mar 2026 | 67 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A(d) & 151(ii) of the Income Tax Act

12 Mar 2026 | 75 Views

Delhi High Court: Reassessment Proceedings under Income Tax Act – Challenge to Notices Issued by Income Tax Department | Twylight Infrastructure Pvt Ltd vs ITO (2024)

12 Mar 2026 | 76 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Twilight Infrastructure Pvt. Ltd. v. Income Tax Officer (2024)

12 Mar 2026 | 78 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority Under Sections 148, 148A & 151 of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Ors.

12 Mar 2026 | 84 Views

Delhi High Court Quashes Reassessment Notices for Want of Approval of Specified Authority under Sections 148, 148A & 151 of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 69 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer (Delhi High Court, 2024): Reassessment Notice Quashed for Want of Mandatory Approval under Sections 147, 148, 148A & 151 of the Income Tax Act

12 Mar 2026 | 82 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court, 2024): Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148, 148A & 151 of the Income-tax Act

12 Mar 2026 | 75 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi (Delhi High Court) – Reassessment Notice u/s 148 Quashed for Lack of Proper Sanction u/s 151 of the Income-tax Act, 1961

12 Mar 2026 | 79 Views

Reassessment Notice under Sections 148 & 148A Invalid Without Approval of Specified Authority under Section 151(ii) – Delhi High Court Quashes Notices | Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 108 Views

Reassessment Notice Invalid Without Proper Sanction Under Section 151 – Delhi High Court Quashes Section 148 Proceedings | Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi (W.P.(C) 16524/2022 & Connected Matters)

12 Mar 2026 | 88 Views

Delhi High Court Quashes Reassessment Notices for Lack of Approval of Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. ITO & Ors., W.P.(C) 16524/2022 & Connected Matters (2024)

12 Mar 2026 | 88 Views

Delhi High Court: Reassessment Notice under Income Tax Act Invalid Without Proper Approval under Section 151 – Twylight Infrastructure Pvt Ltd v ITO (2024)

12 Mar 2026 | 120 Views

Delhi High Court Quashes Reassessment Notices for Lack of Mandatory Approval under Sections 148, 148A & 151 of the Income-tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi & Connected Matters (2024)

12 Mar 2026 | 76 Views

Reassessment Notice Quashed Due to Absence of Approval from Specified Authority under Section 151(ii) – Delhi High Court in Twylight Infrastructure Pvt. Ltd. vs ITO & Ors. (2024)

12 Mar 2026 | 76 Views

Delhi High Court Quashes Reassessment Notices Due to Lack of Approval from Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs ITO & Ors. (2024)

12 Mar 2026 | 55 Views

Delhi High Court Quashes Reassessment Notices Due to Lack of Approval from Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs ITO & Ors. (2024)

12 Mar 2026 | 82 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Approval of Specified Authority under Section 151 of the Income-tax Act

12 Mar 2026 | 80 Views

Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Sections 148, 148A & 151 of Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO (2024)

12 Mar 2026 | 89 Views

Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Section 151 of the Income Tax Act – Twilight Infrastructure Pvt Ltd vs Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 78 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 87 Views

Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act

12 Mar 2026 | 93 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Ors. – Delhi High Court Quashes Reassessment Notices for Want of Approval of Specified Authority under Sections 148, 148A, 149 & 151 of the Income Tax Act, 1961

12 Mar 2026 | 91 Views

Twylight Infrastructure Pvt Ltd v. Income Tax Officer (Delhi High Court, 05 January 2024): Reassessment Notice Quashed for Want of Valid Approval under Sections 148, 149 & 151 of the Income Tax Act

12 Mar 2026 | 91 Views

Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer & Ors. (Delhi High Court, 05 January 2024): Reassessment Notice Quashed for Want of Approval of Specified Authority under Sections 148, 148A, 149 & 151 of the Income Tax Act, 1961

12 Mar 2026 | 79 Views

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12 Mar 2026 | 92 Views

Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Sections 148 & 151 of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. & Ors. v. Income Tax Officer & Ors. (2024)

12 Mar 2026 | 76 Views

Delhi High Court Quashes Reassessment Notice Issued Without Proper Sanction under Section 151 of the Income-tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer (W.P.(C) 16524/2022) – Case Law

12 Mar 2026 | 80 Views

Delhi High Court: Reassessment Notice under Sections 148 & 148A Invalid Without Approval of Specified Authority under Section 151 – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 82 Views

Delhi High Court Quashes Reassessment Proceedings for Lack of Approval of Specified Authority under Section 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors. (2024)

12 Mar 2026 | 68 Views

Twylight Infrastructure Pvt Ltd vs ITO (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act

12 Mar 2026 | 60 Views

Delhi High Court Quashes Income Tax Reassessment Notices for Want of Approval of Specified Authority under Sections 147, 148, 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer (2024)

12 Mar 2026 | 80 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A(d) & 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 77 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A & 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

12 Mar 2026 | 90 Views

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12 Mar 2026 | 953 Views

Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A & 151 of Income Tax Act – Delhi High Court in Twylight Infrastructure Pvt Ltd v Income Tax Officer & Connected Matters (2024)

11 Mar 2026 | 119 Views

Delhi High Court: Validity of Reassessment Proceedings under Sections 148 & 148A of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors. (2024)

11 Mar 2026 | 149 Views

Reassessment Notice Quashed for Lack of Mandatory Approval under Section 151 – Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward-25(3), Delhi (Delhi High Court)

11 Mar 2026 | 112 Views

Reassessment Notice Invalid Without Approval of Specified Authority under Section 151(ii) – Delhi High Court Quashes Notices under Sections 148 & 148A | Twilight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)

11 Mar 2026 | 154 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority – Twylight Infrastructure Pvt. Ltd. v. ITO (2024) | Sections 148, 148A, 149 & 151 Income Tax Act

11 Mar 2026 | 105 Views

Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. – Delhi High Court on Validity of Reassessment Proceedings and Sanctioning Authority under Sections 148A & 151 of the Income-tax Act

11 Mar 2026 | 109 Views

Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A & 151(ii) of the Income Tax Act – Delhi High Court in Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)

10 Mar 2026 | 124 Views

Reassessment Notice Quashed for Want of Mandatory Approval under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. (Delhi High Court, W.P.(C) 16524/2022 & Connected Matters, 05.01.2024)

10 Mar 2026 | 114 Views

Twylight Infrastructure Pvt Ltd v. Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Want of Mandatory Approval under Sections 148, 148A & 151 of the Income Tax Act

10 Mar 2026 | 94 Views

Delhi High Court on Income Tax Reassessment Notices – Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (2024) | Sections 147, 148, 148A, 149 & 151 Income Tax Act

10 Mar 2026 | 133 Views

Delhi High Court Quashes Reassessment Proceedings Issued Without Proper Sanction Under Income-tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi & Ors. (W.P.(C) 16524/2022)

10 Mar 2026 | 124 Views

Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notices Quashed for Lack of Specified Authority Approval under Sections 147, 148, 148A, 149 & 151 of the Income Tax Act

10 Mar 2026 | 138 Views

Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A & 151 of the Income Tax Act – Delhi High Court in Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)

10 Mar 2026 | 151 Views

Delhi High Court Quashes Reassessment Notices Issued Without Proper Sanction Under Section 151 – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3) Delhi | Section 148 & TOLA Interpretation | W.P.(C) 16524/2022

10 Mar 2026 | 135 Views

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10 Mar 2026 | 141 Views

Reassessment Notice u/s 148 Without Mandatory Sanction u/s 151 Invalid – Delhi High Court in Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (W.P.(C) 16524/2022)

10 Mar 2026 | 88 Views

Delhi High Court Quashes Income Tax Reassessment Notices for Lack of Mandatory Approval under Section 151(ii) – Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer & Connected Matters (2024)

10 Mar 2026 | 98 Views

Delhi High Court: Reassessment Proceedings Invalid Without Approval of Specified Authority – Twylight Infrastructure Pvt Ltd vs ITO Ward-25(3) (W.P.(C) 16524/2022) – Sections 147, 148, 148A, 151 Income Tax Act

10 Mar 2026 | 97 Views

Delhi High Court: Reassessment Proceedings under Sections 147/148 – Multiple Writ Petitions Challenging Income-Tax Notices Listed for Further Hearing | Twylight Infrastructure Pvt Ltd v. ITO Ward 25(3), Delhi & Ors.

10 Mar 2026 | 81 Views

Twylight Infrastructure Pvt Ltd v. ITO (Delhi High Court, 05 Jan 2024) – Reassessment Notice u/s 148 Quashed for Lack of Approval of Specified Authority under Sections 147, 148 & 151 of the Income-tax Act

10 Mar 2026 | 71 Views

Delhi High Court: Validity of Income Tax Reassessment Proceedings and Challenge to Notices under Sections 147/148 – Twylight Infrastructure Pvt Ltd vs ITO Ward 25(3), Delhi & Ors., W.P.(C) 16524/2022 (Delhi HC)

10 Mar 2026 | 78 Views

Delhi High Court: Reassessment Notices Invalid Without Approval of Specified Authority under Sections 148, 148A & 151 of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. ITO Ward 25(3) Delhi & Ors. (2024)

10 Mar 2026 | 86 Views

Delhi High Court: Reassessment Notice Invalid Without Approval of “Specified Authority” under Section 151 – Twylight Infrastructure Pvt Ltd v ITO (2024)

10 Mar 2026 | 93 Views

Delhi High Court Quashes Reassessment Notices Due to Lack of Mandatory Approval under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. vs ITO Ward 25(3), Delhi & Ors. (2024)

10 Mar 2026 | 74 Views

Income Tax Office vs Anil Tuteja & Ors: Delhi High Court Upholds Territorial Jurisdiction Principles in Section 482 Petition Challenging Return of Complaint in Tax Evasion & Conspiracy Case

10 Mar 2026 | 71 Views

PCIT-4 vs Mohak Real Estate Pvt. Ltd. (Delhi High Court) – Revision u/s 263 Invalid When AO Conducted Enquiry | ITA 730/2023 | Section 263 of Income-tax Act

10 Mar 2026 | 78 Views

Printing and Binding of Books Treated as Manufacturing Activity Eligible for Deduction u/s 80IC – PCIT vs Nirja Publishers & Printers Pvt. Ltd. (Delhi High Court)

10 Mar 2026 | 88 Views

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10 Mar 2026 | 68 Views

PCIT vs Indo Rama Synthetics (India) Ltd. (Delhi High Court) – Sales Tax Incentive Held Capital Receipt | Income Tax Case Law

10 Mar 2026 | 75 Views

RTI Cannot Override Income Tax Confidentiality: Delhi High Court Sets Aside CIC Order on PM CARES Fund Disclosure – CPIO/Dy. Commissioner of Income Tax vs Girish Mittal (2024) Delhi HC

10 Mar 2026 | 83 Views

Sales Tax Subsidy Under Maharashtra Package Scheme of Incentives Held as Capital Receipt Not Taxable – Delhi High Court in CIT-IV v. Indo Rama Textiles Ltd. (ITA 392/2014)

10 Mar 2026 | 78 Views

CIT-IV vs Indo Rama Textiles Ltd. (Delhi High Court) – Sales Tax Subsidy under Maharashtra Package Scheme Held as Capital Receipt | Income Tax Case Law

10 Mar 2026 | 102 Views

Sales Tax Subsidy for Industrial Promotion Treated as Capital Receipt – Delhi High Court in CIT-IV v. Indo Rama Textiles Ltd. (ITA 392/2014) Applying “Purpose Test” | Income-tax Act

10 Mar 2026 | 91 Views

Delhi High Court: Sales Tax Incentive under Maharashtra Package Scheme of Incentives, 1993 Held a Capital Receipt — CIT vs. Indo Rama Textiles Ltd. & Connected Appeals

10 Mar 2026 | 67 Views

Sales Tax Incentive under Maharashtra Package Scheme 1993 Held Capital Receipt – Delhi High Court in CIT-IV v. Indo Rama Synthetics (India) Ltd. (ITA 392/2014) Applying Purpose Test

10 Mar 2026 | 84 Views

Sales Tax Subsidy under Maharashtra Package Scheme of Incentives 1993 Held as Capital Receipt – CIT-IV v. Indo Rama Textiles Ltd. | Delhi High Court | ITA 392/2014

10 Mar 2026 | 97 Views

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10 Mar 2026 | 107 Views

Delhi High Court on ITA 392/2014 – Commissioner of Income Tax-IV vs. Indo Rama Textiles Ltd. and Connected Appeals (Income-tax Appeal)

10 Mar 2026 | 89 Views

Assessment Order Passed Beyond Time Limit Under Section 153(3) of Income-tax Act Quashed – Delhi High Court in Readers Digest Book & Home Entertainment (India) Pvt. Ltd. v. DCIT

10 Mar 2026 | 174 Views

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10 Mar 2026 | 112 Views

TDS on External Development Charges Payable by Real Estate Developers Held Deductible Under Section 194C – Delhi High Court | Puri Constructions Pvt. Ltd. v. ACIT (W.P.(C) 9483/2019)

10 Mar 2026 | 124 Views

Puri Constructions Pvt. Ltd. v. Additional Commissioner of Income Tax & Ors. (2024) – Delhi High Court Holds External Development Charges (EDC) Paid to HSVP Not Subject to TDS under Section 194C of the Income-tax Act, 1961

10 Mar 2026 | 186 Views

Delhi High Court: TDS Liability on External Development Charges Paid to Authority – Applicability of Section 194C of the Income Tax Act | Puri Constructions Pvt. Ltd. v. Additional Commissioner of Income Tax (2024)

10 Mar 2026 | 232 Views

Delhi High Court: TDS Liability on External Development Charges Paid to Authority – Applicability of Section 194C of the Income Tax Act | Puri Constructions Pvt. Ltd. v. Additional Commissioner of Income Tax (2024)

10 Mar 2026 | 208 Views

Delhi High Court: TDS Applicable on External Development Charges (EDC) Paid by Real Estate Developers – Applicability of Section 194C of the Income Tax Act | Puri Constructions Pvt. Ltd. & Ors. vs. Additional Commissioner of Income Tax & Ors. (2024)

10 Mar 2026 | 229 Views

Applicability of Section 194C TDS to External Development Charges (EDC) Payments — Delhi High Court in Puri Constructions Pvt. Ltd. vs. Addl. CIT (W.P.(C) 9483/2019)

10 Mar 2026 | 111 Views

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04 Mar 2026 | 2764 Views

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03 Mar 2026 | 479 Views

Indian National Congress vs Deputy Commissioner of Income Tax — Delhi High Court Upholds Section 153C Proceedings Based on Search Material (Income‑tax Act, 1961)

02 Mar 2026 | 193 Views

MUFG Bank Ltd. vs Commissioner of Income Tax — Delhi High Court Permits Selective Settlement of Appeals under Direct Tax Vivad Se Vishwas Act, 2020 (Sections 143(3), 144C, VSV Act)

02 Mar 2026 | 170 Views

MUFG Bank Ltd. vs Commissioner of Income Tax — Delhi High Court Holds Assessee Can Settle Select Appeals Under Direct Tax Vivad Se Vishwas Act, 2020 (Sections 2(1)(a), 2(1)(j), Rule 2(b))

02 Mar 2026 | 176 Views

Orchid Infrastructure Developers Pvt Ltd vs Principal Commissioner of Income Tax — Delhi High Court Quashes Reopening under Sections 148/148A After Settlement Commission Order (Sections 245D, 245‑I, 150)

02 Mar 2026 | 178 Views

Stay of Tax Demand Not Automatic on 20% Deposit — Delhi High Court Permits Fresh ITAT Stay in Indian National Congress v. DCIT (AY 2018-19, Section 13A)

02 Mar 2026 | 237 Views

External Development Charges (EDC) Paid to HUDA/HSVP Liable to TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. v. Addl. CIT (2024)

02 Mar 2026 | 209 Views

External Development Charges (EDC) Paid to HUDA/HSVP Are Subject to TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. v. Addl. CIT (2024)

02 Mar 2026 | 218 Views

External Development Charges (EDC) Paid to HUDA/HSVP Attract TDS under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. Case (2024)

02 Mar 2026 | 210 Views

Puri Constructions Pvt. Ltd. v. Additional Commissioner of Income Tax (TDS) – Delhi High Court Clarifies TDS Liability on External Development Charges (EDC) and Validity of Reassessment under Sections 147, 148, 194C & 40(a)(ia) of the Income-tax Act, 1961 (W.P.(C) 9483/2019, Judgment dated 13.02.2024)

02 Mar 2026 | 272 Views

TDS on External Development Charges (EDC) Not Applicable under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. & Connected Matters v. Income Tax Authorities (2024)

02 Mar 2026 | 293 Views

No TDS on External Development Charges (EDC) Paid to HSVP/HUDA — Section 194C Not Applicable: Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)

02 Mar 2026 | 146 Views

TDS on External Development Charges (EDC) Payable to HSVP/HUDA Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)

02 Mar 2026 | 158 Views

External Development Charges (EDC) Paid to HSVP/HUDA Attract TDS Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. vs Addl. CIT (2024)

02 Mar 2026 | 175 Views

TDS on External Development Charges (EDC) Not Applicable Under Section 194C — Delhi High Court in Puri Constructions Pvt. Ltd. & Connected Cases vs Income Tax Authorities (2024)

02 Mar 2026 | 229 Views

Puri Constructions Pvt. Ltd. vs. Additional Commissioner of Income Tax (TDS) & Ors. — Delhi High Court on TDS Liability on External Development Charges (EDC) under Section 194C — W.P.(C) 9483/2019 (13 February 2024)

02 Mar 2026 | 174 Views

Disallowance u/s 40(a)(i) Not Sustainable Without Chargeability to Tax — Delhi High Court in CIT-II vs. Mitsubishi Corporation India Pvt. Ltd. (ITA 180/2014)

02 Mar 2026 | 165 Views

No Addition on Estimated Basis Without Rejecting Books u/s 145(3) — Delhi High Court in PCIT (Central)-1 vs. Forum Sales Pvt. Ltd. (ITA 862/2019)

02 Mar 2026 | 211 Views

20% Pre-Deposit Not Mandatory for Stay of Tax Demand u/s 220(6) — Delhi High Court in NASSCOM vs. DCIT (Exemption) (W.P.(C) 9310/2022)

02 Mar 2026 | 156 Views

Addition on Estimated Basis Invalid Without Rejecting Books u/s 145(3) — Delhi High Court in PCIT (Central)-1 vs. Forum Sales Pvt. Ltd. (ITA 862/2019)

02 Mar 2026 | 174 Views

Pr. Commissioner of Income Tax-2, Delhi vs. Clix Finance India Pvt. Ltd. — Delhi High Court on Scope of Revision under Section 263 — Lack of Inquiry vs. Inadequate Inquiry — ITA 1428/2018 (01 March 2024)

02 Mar 2026 | 157 Views

SFDC Ireland Limited vs. Commissioner of Income Tax — Delhi High Court on Maintainability of Writ Against Order under Section 197 of Income-tax Act — Availability of Alternate Remedy — W.P.(C) 14636/2023 (11 March 2024)

02 Mar 2026 | 136 Views

Section 14A Disallowance Cannot Be Added to MAT u/s 115JB — Delhi High Court in PCIT v. Moon Star Securities Trading & Finance Co. Pvt. Ltd. (AY 2011-12)

02 Mar 2026 | 117 Views

Section 14A Disallowance Cannot Be Added to MAT u/s 115JB — Delhi High Court in PCIT v. Moon Star Securities Trading & Finance Co. Pvt. Ltd. (AY 2011-12)

02 Mar 2026 | 139 Views

Delhi High Court: No Addition Without Proper Verification by Assessing Officer – Revenue Appeal Dismissed | PCIT vs Paramount Propbuild Pvt. Ltd. (ITA 247/2023)

02 Mar 2026 | 128 Views

Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Vivek Garg vs. DCIT, Central Circle-28, Delhi & Anr. — Key Decision in ITA 52/2024 & Connected Matters (03 April 2024)

02 Mar 2026 | 128 Views

Vinod Kumar Maheshwari vs DCIT (Delhi HC, 2024): Reassessment Notices Under Sections 153A/153C Quashed Beyond Statutory 10-Year Block — Landmark Ruling on Search Assessments

02 Mar 2026 | 125 Views

Delhi High Court on Validity of Search-Related Income-Tax Proceedings: Vineeta Gupta vs. ITO, Ward-46(4), Delhi & Anr. — Key Ruling in ITA 52/2024 Batch Matters (03 April 2024)

02 Mar 2026 | 150 Views

Vikas Wahi vs DCIT (Delhi HC, 2024): Search Assessment Proceedings and Reassessment Limits — Delhi High Court Clarifies Jurisdiction Under Sections 153A/153C

02 Mar 2026 | 162 Views

Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Vikas Promoters Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi & Anr. — Ruling in ITA 52/2024 Batch (03 April 2024)

02 Mar 2026 | 90 Views

Delhi High Court on Settlement Commission Orders, Section 68 Additions & Section 80-IC Deduction: Landmark Ruling in Valley Iron & Steel Co. Ltd. vs. PCIT (Central)-1 & Ors. (01 April 2024)

02 Mar 2026 | 78 Views

Delhi High Court on Validity of Search-Based Income-Tax Proceedings: Tina Organics Pvt. Ltd. vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 Batch Matters (03 April 2024)

02 Mar 2026 | 80 Views

Delhi High Court on Legality of Post-Search Income-Tax Proceedings: Tarun Kumar Sahay vs. DCIT, Central Circle-28, Delhi — Ruling in ITA 52/2024 & Connected Matters (03 April 2024)

02 Mar 2026 | 85 Views

Delhi High Court on Validity of Search-Linked Income-Tax Proceedings: Tarun Kumar Sahay (HUF) vs. Income Tax Officer, Ward-43(1), Delhi & Anr. — Landmark Ruling in Batch Search Assessment Matters (03 April 2024)

02 Mar 2026 | 86 Views

Delhi High Court on Validity of Search-Related Income-Tax Proceedings: Susheel Jain vs. ACIT, Central Circle-27, Delhi & Anr. (03 April 2024)

02 Mar 2026 | 84 Views

Delhi High Court on Legality of Search-Based Income-Tax Proceedings: Sunoj Engineers Pvt. Ltd. vs. ACIT, Central Circle-27, Delhi & Anr. (03 April 2024)

02 Mar 2026 | 148 Views

Delhi High Court on Validity of Income-Tax Proceedings Post Search: Key Ruling in Subodh Kant Sahay (HUF) vs. Income Tax Officer, Ward-28(1), Delhi & Anr. (03 April 2024)

02 Mar 2026 | 106 Views

Delhi High Court on Search Assessments under Sections 153A/153C: Key Ruling in Shanti Kumar Agarwal (HUF) vs. DCIT, Central Circle-28, Delhi & Anr. (03 April 2024)

02 Mar 2026 | 180 Views

Delhi High Court in Sakshi Agarwal vs. Deputy Commissioner of Income Tax, Central Circle-28, Delhi: Legality of Reassessment Proceedings in Search-Linked Cases and Jurisdictional Compliance under the Income-tax Act

02 Mar 2026 | 146 Views

Delhi High Court in Saksham Investor Services Pvt. Ltd. vs. ITO Ward 22-1, New Delhi: Validity of Reassessment Notices and Jurisdiction in Search-Linked Proceedings Clarified

02 Mar 2026 | 132 Views

Delhi High Court in Saksham Commodities Ltd. vs. ITO Ward 22-1, New Delhi: Reassessment Proceedings and Jurisdictional Validity Examined in Batch Judgment on Search-Based Tax Actions

02 Mar 2026 | 177 Views

Delhi High Court in Principal Commissioner of Income Tax (Central)–1 vs. M/s Valley Iron & Steel Co. Ltd.: Addition of Share Capital under Section 68 Set Aside — Deduction under Section 80IC Upheld

02 Mar 2026 | 140 Views

Delhi High Court Judgment in Pratishta Images Pvt. Ltd. vs. DCIT Central Circle-28, Delhi: Validity of Reassessment Proceedings, Jurisdictional Limits, and Compliance with Natural Justice under the Income-tax Act

02 Mar 2026 | 151 Views

Delhi High Court Quashes Invalid Reassessment Notices for Want of Jurisdictional Compliance — PACK PLAST (India) Pvt. Ltd. v. ITO Ward-19(3), Delhi & Anr. (03 April 2024)

02 Mar 2026 | 129 Views

Delhi High Court on Search-Related Proceedings: Non-Compliance with Statutory Preconditions Vitiates Action — NEW WAVE REALTORS Pvt. Ltd. v. DCIT/ITO, Delhi & Ors. (03 April 2024)

02 Mar 2026 | 116 Views

Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — NARESH MITTAL v. Income Tax Officer, Ward 43(6), Delhi & Ors. (03 April 2024)

02 Mar 2026 | 103 Views

Assessing Officer Cannot Exceed TPO’s Determination of ALP: Delhi High Court Sets Aside Transfer Pricing Adjustment — M/s Giesecke & Devrient India Pvt. Ltd. v. DCIT 2.1 & Ors. (01 April 2024)

02 Mar 2026 | 155 Views

Delhi High Court Upholds Statutory Discipline in Search Assessments — MOHAN KUMAR GARG v. Deputy Commissioner of Income Tax, Circle-28, Delhi (03 April 2024)

02 Mar 2026 | 163 Views

Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)

02 Mar 2026 | 130 Views

Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)

28 Feb 2026 | 163 Views

Delhi High Court Reaffirms Mandatory Compliance with Reassessment Provisions — MAHABIR PARSHAD GUPTA v. Income Tax Officer, Ward 43-1, New Delhi & Anr. (03 April 2024)

28 Feb 2026 | 131 Views

Validity of Section 153C Proceedings Against Non-Searched Individual — Delhi High Court on Jurisdiction, Incriminating Material & Central Circle Assessments: Vinod Kumar Garg v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 125 Views

Service of Notice Under Section 148A(b) Valid If Sent to Correct Address: Delhi High Court Upholds Reassessment — MAHABIR SINGH JOON v. Income Tax Officer & Anr. (01 April 2024)

28 Feb 2026 | 126 Views

Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Validity: Vineeta Gupta v. ITO Ward 46(4), Delhi & Connected Matters (2024)

28 Feb 2026 | 135 Views

Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)

28 Feb 2026 | 122 Views

Section 153C Proceedings Against Non-Searched Entities — Delhi High Court on Jurisdiction, Incriminating Material & Valid Satisfaction: Tina Organics Pvt. Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 135 Views

Section 153C Proceedings & Search Assessments — Delhi High Court Clarifies Jurisdiction Over “Other Person” and Requirement of Incriminating Material: PCIT (Central-1) v. Ojjus Medicare Pvt. Ltd. & Connected Matters (2024)

28 Feb 2026 | 142 Views

Section 153C Notices Against “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Limits in Search Assessments: Sunoj Engineers Pvt. Ltd. v. ACIT (Central Circle-27), 2024

28 Feb 2026 | 111 Views

Section 153C Proceedings Against Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Jurisdictional Validity: Shashi Garg v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 112 Views

Section 153C Jurisdiction Over Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Valid Satisfaction Notes: Satya Pal Arya v. ACIT (Central Circle-31), 2024

28 Feb 2026 | 114 Views

Interest on Compensation Taxable as “Income from Other Sources” Post-2010 Amendment — Delhi High Court in PCIT v. Inderjit Singh Sodhi (HUF), 2024

28 Feb 2026 | 111 Views

Search-Based Proceedings & Central Circle Jurisdiction — Delhi High Court Declines to Quash Notices at Threshold: Pratishtha Images Pvt. Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 101 Views

Search-Based Reassessment & Central Circle Proceedings — Delhi High Court Declines Interference with Notices Against Non-Searched Entities: New Wave Realtors Pvt. Ltd. v. ITO Ward 18(3), Delhi & Connected Matters (2024)

28 Feb 2026 | 106 Views

Delhi High Court Quashes Section 153C Proceedings for “Other Person” Without Valid Satisfaction & ₹50-Lakh Asset Threshold — New Wave Realtors Pvt. Ltd. vs DCIT, Central Circle-28 (2024)

28 Feb 2026 | 92 Views

Section 153C Reassessment Without AY-Specific Incriminating Material — Delhi High Court on Jurisdiction Over “Other Person”: Naresh Mittal v. ITO Ward 43(6), Delhi & Connected Matters (2024)

28 Feb 2026 | 143 Views

Section 153C Proceedings Against “Other Person” — Delhi High Court on Requirement of AY-Specific Incriminating Material & Valid Satisfaction: Kapareva Development Pvt. Ltd. v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 93 Views

Section 153C Notices Without AY-Specific Incriminating Material — Delhi High Court Rules on Jurisdiction Over Non-Searched Persons: Forever Body Care Industries v. ITO Ward 34(1), Delhi & Connected Matters (2024)

28 Feb 2026 | 93 Views

Search-Based Assessments & Central Circle Jurisdiction — Delhi High Court Upholds Validity of Proceedings and Declines Interference at Notice Stage: Ashwani Kumar Gupta v. ACIT (Central Circle-17), 2024

28 Feb 2026 | 115 Views

Section 153C Jurisdiction Over “Other Person” — Delhi High Court on AY-Specific Incriminating Material & Validity of Search-Based Notices: Ashutosh Agarwal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 97 Views

Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court Clarifies Jurisdiction in Ashutosh Agarwal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 123 Views

Section 153C Proceedings Without AY-Specific Incriminating Material — Delhi High Court Examines Validity of Notices to “Other Person”: Ashish Agrawal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 101 Views

Post-Search Income-Tax Proceedings & Central Circle Jurisdiction — Writ Petitions Against Notices Not Maintainable: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 97 Views

Search-Based Assessments & Central Circle Jurisdiction — Writ Petitions Challenging Income-Tax Proceedings Dismissed: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 107 Views

Validity of Central Circle Proceedings After Search — Writ Challenges to Income-Tax Notices Rejected: Delhi High Court in Alankit Insurance TPA Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 107 Views

Income-Tax Proceedings After Search — Challenge to Central Circle Jurisdiction and Notices Dismissed: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 109 Views

Post-Search Assessments & Central Circle Jurisdiction — Challenge to Income-Tax Proceedings Rejected: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 93 Views

Validity of Central Circle Proceedings After Search — Reassessment Notices and Jurisdiction Upheld: Delhi High Court in Alankit Forex India Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 104 Views

Reopening & Central Circle Proceedings After Search — Validity of Notices and Jurisdiction Upheld: Delhi High Court in Alankit Finsec Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 121 Views

Section 56(2)(viib) Valuation Dispute — AO Cannot Substitute Assessee’s Chosen DCF Method with NAV Method: Delhi High Court in Agra Portfolio Pvt. Ltd. v. PCIT (2024)

28 Feb 2026 | 160 Views

Delhi High Court Curtails Search-Based Reassessments Without Statutory Compliance — INDO GREENFUEL PVT. LTD. v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 & Connected Matters (03 April 2024)

28 Feb 2026 | 91 Views

Delhi High Court Reinforces Statutory Limits on Search-Based Reassessments — INDO GREENFUEL PRIVATE LIMITED v. ACIT, Central Circle-28, Delhi & Ors. (03 April 2024)

28 Feb 2026 | 98 Views

Delhi High Court Invalidates Search Reassessment Notices Issued Without Jurisdiction — BETSY GROWTH FINANCE LIMITED v. ACIT, Central Circle-28 & Ors. (03 April 2024)

28 Feb 2026 | 117 Views

Delhi High Court on Search Assessments: Strict Compliance with Sections 153A & 153C Mandatory — ASHUTOSH AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 & Connected Matters (03 April 2024)

28 Feb 2026 | 99 Views

Delhi High Court Reiterates Strict Jurisdictional Limits on Search Assessments — ASHUTOSH AGARWAL v. Assistant Commissioner of Income Tax (Central Circle-28), Delhi & Ors. (03 April 2024)

28 Feb 2026 | 106 Views

Delhi High Court Enforces Jurisdictional Safeguards in Search Assessments: Notices Beyond Statutory Limits Liable to Be Quashed — ANUJ SHARMA v. Assistant Commissioner of Income Tax, Central Circle-28, Delhi & Ors. (03 April 2024)

28 Feb 2026 | 104 Views

Delhi High Court on Search Assessments of Legal Heirs: Jurisdictional Limits Under Sections 153A/153C Strictly Enforced — ANKIT AGARWAL (Legal Heir of Late Shanti Kumar Aggarwal) v. ACIT, Central Circle-27, Delhi & Connected Matters (03 April 2024)

28 Feb 2026 | 168 Views

Concluded Reassessment Cannot Be Reopened Under Ashish Agarwal: Delhi High Court Quashes Fresh Notices — ANINDITA SENGUPTA v. ACIT, Circle 61(1), New Delhi (2024)

28 Feb 2026 | 135 Views

Delhi High Court Restricts Search-Based Reassessments Beyond Statutory Limits — ALKA AGARWAL v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (03 April 2024)

28 Feb 2026 | 119 Views

Delhi High Court Lays Down Strict Conditions for Extended Search Reassessments Under Sections 153A & 153C — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (Judgment dated 03 April 2024)

28 Feb 2026 | 95 Views

Delhi High Court Reaffirms Limits on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Threshold — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 104 Views

Delhi High Court Invalidates Extended Search Reassessments Beyond Statutory Limits — ALANKIT INSURANCE BROKERS LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 108 Views

Landmark Delhi High Court Ruling on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Conditions — ALANKIT FOREX INDIA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 136 Views

Search Assessment Beyond Statutory Limit Invalid: Delhi High Court Quashes Notices Under Sections 153A & 153C — ALANKIT FINSEC LIMITED v. Deputy Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 120 Views

Delhi High Court Clarifies Scope of Search Assessments under Sections 153A & 153C: Notices Beyond 10-Year Block Quashed — ALANKIT FINSEC LTD. v. DCIT, Central Circle-28 & Connected Matters (2024)

28 Feb 2026 | 118 Views

Section 153C Proceedings Against “Other Person” Invalid Without Year-Specific Incriminating Material: Delhi High Court in Vikas Wahi v. DCIT, Central Circle-26 & Ors. (2024)

28 Feb 2026 | 98 Views

Section 153C Notices Quashed Without Year-Specific Incriminating Material: Delhi High Court in Susheel Jain v. ACIT, Central Circle-27 & Ors. (2024)

28 Feb 2026 | 105 Views

Department Cannot Delay Fresh Assessment by Claiming Non-Receipt of ITAT Order: Delhi High Court Orders Refund & Release of Attachments in Sunshine Capital Ltd. v. DCIT (2024)

28 Feb 2026 | 138 Views

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

28 Feb 2026 | 88 Views

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

28 Feb 2026 | 94 Views

Section 153C Notices Invalid Without Year-Specific Incriminating Material: Delhi High Court in Saksham Commodities Ltd. v. ITO Ward 22(1) & Ors. (2024)

28 Feb 2026 | 148 Views

How to File Effective Appeals before CIT(A) – Practical Guidance for Professionals

28 Feb 2026 | 624 Views

Settlement Commission Order Set Aside for Lack of “Full and True Disclosure” — Delhi High Court in Pr. CIT (Central)-2 vs Pankaj Buildwell Ltd. & Group (2024)

27 Feb 2026 | 181 Views

Section 153C Notices Quashed for Lack of AY-Specific Incriminating Material — Delhi High Court in OPV Packaging Pvt Ltd vs ITO Ward 19(1), Delhi & Ors., WP(C) 1473/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 171 Views

Section 153C Proceedings Against Non-Searched Person Unsustainable Without AY-Specific Incriminating Material — Delhi High Court in Neelkanth Steel and Alloys vs ACIT Circle 49(1) & Ors., WP(C) 1764/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 150 Views

Section 153C Notices Invalid Without AY-Specific Incriminating Material — Delhi High Court in Naresh Mittal vs ITO Ward 43(6), Delhi & Ors., WP(C) 1112/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 151 Views

Delhi High Court on Section 153C Jurisdiction: Proceedings Against Non-Searched Person Invalid Without Year-Specific Incriminating Material — Modicare Limited vs DCIT (Central Circle-14), WP(C) 3007/2023 & Connected Matters (09 April 2024)

27 Feb 2026 | 155 Views

Delhi High Court Quashes Section 153C Notices Without AY-Specific Incriminating Material — Mamta Agarwal vs ACIT (Central Circle-28), WP(C) 792/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 159 Views

Section 153C Proceedings Invalid Without AY-Specific Incriminating Material — Delhi High Court in Chander Parkash Gupta vs ACIT, Circle 43(1), Delhi & Ors., WP(C) 1763/2024 & 1802/2024 (09 April 2024)

27 Feb 2026 | 150 Views

Section 153C Notices Quashed Without AY-Specific Incriminating Material — Delhi High Court in Ashutosh Agarwal vs ACIT (Central Circle-28), WP(C) 992/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 134 Views

Delhi High Court on Section 153C: Notices Invalid Without AY-Specific Incriminating Material — Ashutosh Agarwal vs ACIT (Central Circle-28), WP(C) 992/2024 & Connected Matters (2024)

27 Feb 2026 | 131 Views

Section 68 Additions Unsustainable When Identity, Creditworthiness & Genuineness Proved: Delhi High Court Dismisses Revenue Appeal in PCIT-9 v. Topline Buildtech Pvt. Ltd. (2024)

27 Feb 2026 | 144 Views

ACIT, Allahabad vs. Mr. Denzil Richard Innis, St. John’s Co-Ed School (ITAT Allahabad): Revenue Appeals Dismissed on Low Tax Effect under CBDT Circular No. 3/2018 — Section 268A of the Income-tax Act

27 Feb 2026 | 128 Views

Interest from Head Office to Indian Branch Not Taxable: Delhi High Court Applies “No Profit from Self” Principle in CIT (IT)-3 v. Bank of Tokyo-Mitsubishi UFJ Ltd. (2024)

27 Feb 2026 | 160 Views

No Writ Relief When Adequate Opportunity Given: Delhi High Court Upholds Section 153C Assessment in Sunita Goel v. DCIT Central Circle-1 (2024)

27 Feb 2026 | 108 Views

ESOP Compensation Without Exercise Not Taxable as Salary: Delhi High Court Allows Nil TDS Claim in Sanjay Baweja v. DCIT (TDS) (2024)

27 Feb 2026 | 298 Views

Assessment by Non-Jurisdictional AO Invalid Without Section 127 Transfer Order: Delhi High Court Quashes Proceedings in Raj Sheela Growth Fund Pvt. Ltd. v. ITO Ward-21(1) (2024)

27 Feb 2026 | 162 Views

Vivad se Vishwas Benefit Allowed Even Without Pending Appeal: Delhi High Court in PT Bukaka Teknik Utama v. CIT (IT), Delhi-2 (2024)

27 Feb 2026 | 124 Views

Prakash & Co. vs. ACIT (ITAT): Tribunal Adjudicates Revenue Appeals and Assessee’s Cross-Objections on Additions and Appellate Relief under the Income-tax Act

27 Feb 2026 | 105 Views

Indian Subsidiary Not a Permanent Establishment: Delhi High Court Quashes Reassessment Notices in Progress Rail Locomotive Inc. v. DCIT (International Taxation) (2024)

27 Feb 2026 | 142 Views

ITO (Exemption) Allahabad vs Hindi Sahitya Sammelan, Allahabad — ITAT Allahabad on Accumulation of Income Without Form 10, Compliance under

27 Feb 2026 | 100 Views

Interest on Refund of Cancelled Auction Deposit Is Capital Receipt, Not Taxable: Delhi High Court in PCIT-4 v. INS Finance & Investment Pvt. Ltd. (2024)

27 Feb 2026 | 115 Views

Sanjiv vs. ACIT (ITAT): Tribunal Decision on Assessment Additions and Appellate Relief — Findings under Relevant Provisions of the Income-tax Act

27 Feb 2026 | 119 Views

Insurance Claim Provisions & IBNR Are Ascertained Liabilities: Delhi High Court Upholds Deduction in PCIT-1 v. Care Health Insurance Ltd. (2024)

27 Feb 2026 | 124 Views

Section 68 Additions in Search Case Invalid Without Incriminating Material & Cross-Examination: Delhi High Court in PCIT (Central)-3 v. Pavitra Realcon Pvt. Ltd. (2024)

27 Feb 2026 | 128 Views

Search Assessment Invalid Without Incriminating Material & Cross-Examination: Delhi High Court Dismisses Revenue Appeal in PCIT (Central)-3 v. Design Infracon Pvt. Ltd. (2024)

27 Feb 2026 | 119 Views

No Addition Under Section 68 Without Incriminating Material: Delhi High Court Dismisses Revenue Appeal in PCIT (Central)-3 v. Delicate Realtors Pvt. Ltd. (2024)

27 Feb 2026 | 105 Views

Search Additions Cannot Be Based on Presumptions: Delhi High Court Upholds ITAT Deleting Section 68 & 69 Additions in PCIT (Central)-3 v. GTM Builders & Promoters Pvt. Ltd. (2024)

27 Feb 2026 | 149 Views

Reassessment After 4 Years Invalid Without Fresh Tangible Material: Delhi High Court Dismisses Revenue Appeal in PCIT Delhi-8 v. Samsung India Electronics Pvt. Ltd. (2024)

27 Feb 2026 | 131 Views

Bank Account Freeze Cannot Continue Beyond 60 Days Without Fresh Order: Delhi High Court Orders Defreezing in M/s Pooja Trading Co. v. DDIT (Investigation) (2024)

27 Feb 2026 | 171 Views

Corporate Guarantee Fee Not ‘Interest’ but Taxable as Other Income in India: Delhi High Court in Johnson Matthey PLC v. CIT (International Taxation)-2 (2024)

27 Feb 2026 | 118 Views

Penalty Immunity Wrongly Denied Without Specific Charge: Delhi High Court Quashes Section 270A Notices in GE Capital US Holdings Inc. v. DCIT (International Taxation) (2024)

27 Feb 2026 | 141 Views

Transfer of Assessment Valid for Coordinated Investigation: Delhi High Court Upholds Centralisation Under Section 127 in Dollar Gulati v. PCIT (2024)

27 Feb 2026 | 122 Views

Reassessment Notice Time-Barred in Search Case: Delhi High Court Quashes Section 148 Action Beyond 10-Year Limit in Dinesh Jindal v. ACIT (2024)

27 Feb 2026 | 118 Views

Charitable Trust Entitled to 15% Accumulation on Deemed Income: Delhi High Court Upholds Section 11 Benefit in CIT (Exemptions) v. Jamnalal Bajaj Foundation (2024)

27 Feb 2026 | 164 Views

Sanjiv vs. ACIT (ITAT): Tribunal Decision on Assessment Additions and Appellate Relief — Findings under Relevant Provisions of the Income-tax Act

27 Feb 2026 | 87 Views

Completed Reassessment Cannot Be Reopened Under Ashish Agarwal: Delhi High Court Quashes Fresh Section 148 Proceedings in Akshita Jindal v. ITO (2024)

27 Feb 2026 | 111 Views

Reassessment Upheld for Non-Disclosure of Material Facts: Delhi High Court Validates Section 147 Action in BDR Builders & Developers Pvt. Ltd. v. ACIT (2024)

27 Feb 2026 | 104 Views

ITAT Dismisses Revenue Appeals on Account of Low Tax Effect — CBDT Monetary-Limit Circular Binding | ACIT vs M/s Vindhyawasini (AYs Covered) | Section 268A of Income-tax Act

27 Feb 2026 | 109 Views

Revenue Appeals Dismissed by ITAT Due to Low Tax Effect — CBDT Circular on Monetary Limits Applied | ACIT vs M/s Kesarwani & Company (AY 2007-08 to 2009-10) | Section 268A

27 Feb 2026 | 105 Views

Income Tax Demand After IBC Resolution Plan Invalid: Delhi High Court Applies “Clean Slate” Principle in National Sewing Thread Co. Ltd. v. DCIT (2024)

27 Feb 2026 | 111 Views

Reassessment Notice Issued in the Name of a Deceased Assessee Is Void Ab Initio; Mandatory Compliance with Section 159 – Vivek Jain (Legal Representative of Late Mahavir Prasad Jain) vs DCIT (Delhi High Court)

27 Feb 2026 | 98 Views

Bandwidth Services Not ‘Royalty’: Delhi High Court Holds Offshore Connectivity Receipts Non-Taxable in India in CIT (International Taxation)-3 v. Telstra Singapore Pvt Ltd. (2024)

27 Feb 2026 | 112 Views

Reassessment Notice Issued to Deceased Assessee is Void: Delhi High Court Quashes Proceedings — Smt. Smriti Bhatia (LR of Late Ankur Bhatia) vs ACIT & Anr. (2024)

27 Feb 2026 | 99 Views

MAT on Sale of Rural Agricultural Land: Delhi High Court Remits Section 115JB Issue in Pr. CIT-4 v. Gomantak Eximis Ltd. (2024)

27 Feb 2026 | 97 Views

Royalty to Parent Company Cannot Be Treated as ‘Nil’: Delhi High Court Upholds Arm’s Length Royalty in PCIT-8 v. Samsung India Electronics Pvt. Ltd. (2024)

27 Feb 2026 | 192 Views

Genuine Export Proceeds Not Taxable as Undisclosed Income: Delhi High Court Upholds ITAT in PCIT v. Arun Malhotra (2024)

27 Feb 2026 | 175 Views

Capitation Fee by Educational Trust Defeats Charitable Status: Delhi High Court Denies Section 11 Exemption in PCIT (Central)-1 v. Maharaji Education Trust (2024)

27 Feb 2026 | 158 Views

No Addition Without Incriminating Material in Search Assessments: Delhi High Court Upholds ITAT in PCIT (Central)-2 v. Satya Prakash Gupta (2024)

27 Feb 2026 | 150 Views

Assessing Officer Must Give Full Effect to ITAT Relief: Delhi High Court Allows Deduction Claim in MUFG Bank Ltd. v. ACIT (2024)

27 Feb 2026 | 142 Views

Assessee Entitled to Raise Fresh Claims Before Tribunal Despite Return Filed: Delhi High Court Quashes Assessment in Mitsubishi Corporation v. ACIT (International Tax) (2024)

27 Feb 2026 | 139 Views

Reassessment Notice Beyond Limitation Invalid: Delhi High Court Quashes Section 148 Proceedings for AY 2016-17 in Manju Somani v. ITO Ward-70(1) (2024)

27 Feb 2026 | 183 Views

Income Tax Settlement Commission Can Add Undisclosed Income Beyond Disclosure: Delhi High Court in Madhuri Dhanuka v. PCIT (2024)

27 Feb 2026 | 145 Views

Composite Sports Management Services Not Fully Taxable as FTS: Delhi High Court on PE Attribution & “Make Available” Test in International Management Group (UK) Ltd. v. CIT (International Taxation) (2024)

27 Feb 2026 | 123 Views

Reassessment Notice Issued in the Name of a Deceased Assessee Is Void Ab Initio; Proceedings Cannot Continue Without Notice to Legal Heirs under Section 159 – Dharmendra Deo Mishra (L/H of Late Kamal Mishra) vs ITO (Delhi High Court)

27 Feb 2026 | 137 Views

Vocational Skill Training Constitutes “Education” — Delhi High Court Upholds ITAT Order Quashing Section 263 Revision in CIT (Exemptions) vs NIIT Foundation (2024)

27 Feb 2026 | 147 Views

Reassessment Notice Issued to a Deceased Assessee Is Void Ab Initio; Jurisdiction Cannot Be Assumed Without Notice to Legal Heirs – Chanchal Singh (Legal Heir of Rajeshwari Singh) vs ITO (Delhi High Court)

27 Feb 2026 | 266 Views

Reassessment Cannot Travel Beyond Reasons Recorded Under Section 148A(b); Change of Stand Without Fresh Material Is Invalid – ATS Infrastructure Ltd. vs ACIT (Delhi High Court)

27 Feb 2026 | 135 Views

Reassessment Reopened by Corrigendum Without Fresh Tangible Material Is Unsustainable; Change of Opinion Impermissible – Aarti Fabricott Private Limited vs Income Tax Officer (Delhi High Court)

27 Feb 2026 | 187 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A in View of CBDT Circular

26 Feb 2026 | 204 Views

DCIT, Range-I, Gorakhpur vs. Sri Manish Kumar Baranwal, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 156 Views

Dy. CIT, Range-1, Gorakhpur vs. M/s Buddha Hospital Pvt. Ltd., Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 181 Views

Dy. CIT, Range-II, Gorakhpur vs. Shri Manoj Kumar Agarwal, Kushinagar — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 159 Views

ITO, Sonebhadra vs. M/s Suman Engineering Works, Sonebhadra — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 159 Views

ITO, Ward-(2), Gorakhpur vs. Tej Pratap Singh, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 150 Views

ACIT, Varanasi vs. Shri Lalit Kumar Baranwal (M/s Pee Woolen Mills), Bhadohi — ITAT Dismisses Revenue Appeal Due to Low Tax Effect under CBDT Circular (Section 268A, Income-tax Act)

26 Feb 2026 | 168 Views

ITO, Ward-II(1), Gorakhpur vs. M/s Swastik Associates, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 120 Views

ACIT, Varanasi vs. M/s Suvidha Hi-Tech Diagnostic Centre (P) Ltd., Varanasi — ITAT Dismisses Revenue Appeal for Low Tax Effect under Section 268A as per CBDT Circular

26 Feb 2026 | 138 Views

ACIT, Varanasi vs. M/s Shubh Realtors, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect in View of CBDT Circular under Section 268A

26 Feb 2026 | 121 Views

ACIT, Varanasi vs. M/s Babylon Green Estate (P) Ltd., Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 114 Views

ITO, Varanasi vs. M/s Ambrish Kumar Gupta, Arun Kumar Gupta & Ambuj Kumar Gupta, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect Applying CBDT Circular under Section 268A

26 Feb 2026 | 103 Views

ACIT, Varanasi vs. M/s Kiran Society, Varanasi — ITAT Dismisses Revenue Appeal Due to Low Tax Effect under Section 268A in Light of CBDT Circular

26 Feb 2026 | 116 Views

ACIT, Range-1, Gorakhpur vs. Sri Awadhesh Kumar Srivastava, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 114 Views

JT. CIT, Gorakhpur vs. M/s Annapurna Plastic Products (P) Ltd., Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 153 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A in View of CBDT Circular

26 Feb 2026 | 87 Views

ACIT, Circle-1, Gorakhpur vs. M/s Shree Ghanshyam Narayan Manav Kalyan Sansthan, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 154 Views

ACIT, Central Circle, Varanasi vs. Smt. Neeta Agrawal (Prop. G.N. Brothers), Varanasi — ITAT Dismisses Revenue Appeal for Low Tax Effect under Section 268A read with CBDT Circular

26 Feb 2026 | 92 Views

ACIT, Central Circle, Varanasi vs. M/s G.N. Exports, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 105 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal Due to Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 105 Views

Shri Kamalendra Bhadur Mishra, Sonebhadra vs DCIT, Range-III, Mirzapur (ITAT Allahabad): Addition for Unexplained Income/Investment under Sections 69/69A — Burden of Proof & Evidentiary Requirements

26 Feb 2026 | 95 Views

Manoj Kumar Gupta, Singrauli (M.P.) vs Income Tax Officer, Mirzapur (ITAT Allahabad): Addition for Unexplained Cash Credit/Income under Section 68 — Burden of Proof on Assessee

26 Feb 2026 | 115 Views

Harakh Chand Glass Pvt. Ltd., Allahabad vs DCIT, Circle-2, Allahabad (ITAT Allahabad): Stay of Tax Demand — Prima Facie Case, Financial Hardship & Balance of Convenience

26 Feb 2026 | 105 Views

ACIT, Allahabad vs M/s Allahabad High School Society (ITAT Allahabad): Exemption to Educational Institution — Applicability of Sections 11, 12 & Charitable Purpose under Section 2(15)

26 Feb 2026 | 122 Views

Sudama Devi (L/H of Late Lal Chand Yadav), Sonebhadra vs CIT(A), Allahabad (ITAT Allahabad): Dismissal of Appeal & Addition for Unexplained Income — Principles of Natural Justice and Appellate Powers

26 Feb 2026 | 124 Views

Shiv Shanti Trust, Allahabad vs CIT (Exemption), Lucknow (ITAT Allahabad): Refusal/Grant of Registration under Sections 12A/12AA — Charitable Objects & Genuineness of Activities

26 Feb 2026 | 104 Views

Shakuntala Kushwaha, Allahabad vs ITO Ward 2(3), Allahabad (ITAT Allahabad): Addition for Unexplained Cash/Investment under Sections 69/69A — Evidentiary Burden on Assessee

26 Feb 2026 | 104 Views

Jagdish Matanhelia Memorial Trust, Pratapgarh vs CIT (Exemption), Lucknow (ITAT Allahabad): Registration of Charitable Trust under Section 12AA — Scope of Inquiry into Objects & Genuineness of Activities

26 Feb 2026 | 95 Views

Rashmi Mehrotra, Allahabad vs DCIT, Allahabad (ITAT Allahabad): Addition for Unexplained Income/Investment — Applicability of Sections 69/69A & Burden of Proof

26 Feb 2026 | 112 Views

Shree Manni Lal Shikshan Samiti, Allahabad vs ACIT, Allahabad (ITAT Allahabad): Rectification/Miscellaneous Application under Section 254(2) — Scope of “Mistake Apparent on Record” in Educational Society Case

26 Feb 2026 | 103 Views

Shri Uma Charan Gupta, Satna vs ACIT, Central Circle, Allahabad (ITAT Allahabad): Additions in Search Assessment under Sections 153A/132 — Requirement of Incriminating Material

26 Feb 2026 | 109 Views

ACIT/ITO vs. Smt. Banarsi Devi — Addition under Section 68 Deleted: Assessee Discharged Burden of Proof on Cash Credits | ITAT Allahabad

26 Feb 2026 | 124 Views

ITO/ACIT vs. MANNAN DEVI SAMAJ SEWA SANSTHAN,KUSHINAGAR— Addition under Section 69/69A Deleted: Unexplained Investment Not Sustainable Without Cogent Evidence | ITAT Allahabad

26 Feb 2026 | 173 Views

ACIT, Circle Azamgarh vs. Smt. Sharmila Devi, Deoria — Departmental Appeal Dismissed Due to Low Tax Effect under Section 268A | ITAT Allahabad

26 Feb 2026 | 141 Views

Smt. Sita Devi, Allahabad vs ITO Range-1(4), Allahabad (ITAT Allahabad): Addition for Unexplained Money/Investment under Sections 69/69A — Onus to Prove Source of Funds

26 Feb 2026 | 168 Views

JCIT (OSD), Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 149 Views

JCIT (OSD), Allahabad vs. M/s Balaji Agricultural Industries (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 140 Views

Kanoria Chemicals Industries Ltd. (Now Aditya Birla Chemicals (India) Ltd.), Sonebhadra vs ITO, Allahabad (ITAT Allahabad): Disallowance/Additions in Corporate Assessment — Allowability of Expenditure & Tax Computation Issues

26 Feb 2026 | 176 Views

JCIT (OSD), Allahabad vs. M/s Kesarwani Marketing (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 151 Views

ITO, Mirzapur vs. Shri Yogesh Kumar Pandey, Mirzapur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 178 Views

ITO, Ward-II(3), Allahabad vs. M/s Sisodiya Jewellers Pvt. Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 160 Views

M/s Chaudhrana Steel (P) Ltd., Allahabad vs ACIT, Allahabad (ITAT Allahabad): Addition under Section 68 for Unexplained Cash Credit — Burden of Proof, Identity, Creditworthiness & Genuineness

26 Feb 2026 | 151 Views

ITO, Allahabad vs. M/s J.P. Associates, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 136 Views

Income Tax Officer-5(5), Banda vs. Smt. Sadhna Mishra, Mahoba — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 160 Views

Dy. CIT, Circle Sultanpur vs. M/s Sultanpur Builders & Suppliers (P) Ltd., Sultanpur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 130 Views

DCIT, Central Circle, Allahabad vs Shri Surendra Kumar Garg (ITAT Allahabad): Addition in Search Assessment under Sections 153A/132 — Scope of Incriminating Material & Validity of Additions

26 Feb 2026 | 114 Views

DCIT, Allahabad vs. M/s Kesarwani Marketing (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 95 Views

DCIT, Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A as per CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 101 Views

DCIT, Allahabad vs. M/s Baba Builders, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 98 Views

DCIT, Mirzapur vs. M/s Zila Sahkari Bank Ltd., Mirzapur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 89 Views

DCIT, Central Circle, Allahabad vs. M/s Ramji & Brothers, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 99 Views

Assistant Commissioner of Income Tax, Central Circle, Allahabad vs. M/s H.K. Infraventures Pvt. Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 87 Views

ACIT, Central Circle, Allahabad vs. Raj Kumar, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A in View of CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 90 Views

ACIT, Allahabad vs. Smt. Bindo Devi, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 97 Views

ACIT, Mirzapur vs. Sri Satya Narayan Singh, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 215 Views

ACIT, Allahabad vs. Smt. Radha Devi, Haldwani — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 85 Views

ACIT, Allahabad vs. Shri Lalji Kesarwani (S/o Shri Mukut Dhari Kesarwani), Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 94 Views

ACIT, Allahabad vs. Allahabad High School Society, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 86 Views

ACIT, Central Circle, Allahabad vs. Sri Chandresh Kumar Goel, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 92 Views

ACIT, Central Circle, Allahabad vs. Smt. Poonam Vaish, Haldwani — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 98 Views

ACIT, Central Circle, Allahabad vs. M/s Subhash Stone Products Pvt. Ltd., Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 103 Views

ACIT, Central Circle, Allahabad vs. M/s Sidhi Vinayak Stone Works, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 87 Views

ACIT, Allahabad vs. Sri Suresh Chandra, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 90 Views

ACIT, Allahabad vs. Shri Hemant Kumar Sindhi, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 89 Views

ACIT, Allahabad vs. M/s Madhu Colonisers (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A in View of CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 99 Views

ACIT (Central Circle), Allahabad vs. Shashi Vaish, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 87 Views

ACIT (Central Circle), Allahabad vs. M/s Subhash Stone Industries Ltd., Nainital — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 86 Views

Unsubstantiated Addition Cannot Be Sustained — ITAT Grants Relief to Assessee in Vishwanath vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 102 Views

Addition Deleted Due to Lack of Proper Evidence — ITAT Grants Relief to Assessee in Vinod vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 115 Views

No Addition under Section 68 Without Books of Account — ITAT Holds Bank Statement Is Not Assessee’s Books | ITO vs. Sheetalaya

26 Feb 2026 | 268 Views

Addition Without Supporting Evidence Deleted — ITAT Grants Relief to Assessee in Purushottam vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 126 Views

Addition Based on Presumptions Not Sustainable — ITAT Grants Relief to Assessee in DHSL vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 102 Views

Educational Institution Entitled to Exemption — ITAT Deletes Addition Against Bal Bharti School | ITO vs. Bal Bharti

26 Feb 2026 | 113 Views

Addition Unsustainable Without Proper Evidence — ITAT Grants Relief to Assessee in ITO vs. Bharat | Key Income-tax Case Law

26 Feb 2026 | 127 Views

ITAT Allahabad: Addition on KVP Accrued Interest and Bank Deposit Remanded — Additional Evidence Admitted Where Assessee Prevented by Sufficient Cause | Shiv Mani Tripathi v. ITO (AY 2011-12)

26 Feb 2026 | 92 Views

Section 54 Deduction Allowed for Investment in Residential House Outside India (Pre-2014 Amendment) — ITAT Allahabad in ITO v. Raghav Wadhawan, Following Gujarat HC in Leena Jugalkishor Shah

26 Feb 2026 | 166 Views

ACIT vs. M/S DIBYA CONSTRUCTION CO— ITAT Deletes Addition for Alleged Unexplained Income/Investment under Sections 68/69 Holding That Additions Cannot Be Sustained on Mere Suspicion Without Rebutting Documentary Evidence

26 Feb 2026 | 134 Views

Revision u/s 263 Set Aside Where Assessment Not Erroneous or Prejudicial — M/s ARM Rice Mills vs CIT, Allahabad (ITAT Allahabad) | Scope of Section 263 Explained

26 Feb 2026 | 601 Views

ACIT vs. Anil (Assessee) — ITAT Deletes Addition/Disallowance Holding That Assessment Must Be Based on Evidence and Proper Inquiry under the Income-tax Act

26 Feb 2026 | 149 Views

Registration of Charitable Trust Refused Due to Non-Genuineness of Activities — Mere Objects Not Sufficient | Subhash Educational/Charitable Trust vs CIT (Exemptions) (ITAT)

26 Feb 2026 | 139 Views

ACIT vs. Atul (Assessee) — ITAT Upholds Deletion of Addition Holding That Assessment Cannot Be Based on Presumptions Without Proper Verification under the Income-tax Act

26 Feb 2026 | 112 Views

Ajay KUMAR TIWARI vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication After Granting Proper Opportunity of Hearing

26 Feb 2026 | 155 Views

Exemption under Section 11 Denied for Violation of Charitable Conditions — Registration Alone Not Sufficient | Jaishree Educational Trust vs CIT (Exemptions) (ITAT)

26 Feb 2026 | 146 Views

Radha (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Decision After Holding That Dismissal Without Adjudication on Merits Violates Section 250 and Principles of Natural Justice

26 Feb 2026 | 140 Views

Pinku (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Appeal Cannot Be Dismissed Without Deciding on Merits under Section 250

26 Feb 2026 | 128 Views

Naveen (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Dismissal Without Hearing Violates Section 250 and Principles of Natural Justice

26 Feb 2026 | 184 Views

Deletion of Addition for Unexplained Cash Credits Upheld — Revenue’s Appeal Dismissed for Lack of Evidence | ITO, Mirzapur vs Shri Shiv Ram Pandey (ITAT Allahabad) | Section 68

25 Feb 2026 | 129 Views

Disallowance of Freight Expenses for Non-Deduction of TDS Deleted — Transport Payments to Truck Operators Not Always Covered u/s 194C | M/s Pandey Transport Co. vs ITO, Mirzapur (ITAT Allahabad)

25 Feb 2026 | 115 Views

Delay in Filing TDS Return — Late Fee u/s 234E Cannot Be Levied Through Intimation u/s 200A for Earlier Period | Bhartiya Shiksha Samiti vs ACIT (CPC), Bangalore (ITAT Allahabad)

25 Feb 2026 | 156 Views

Addition for Unexplained Cash Deposits Sustained Due to Failure to Establish Source — Rakesh Kumar Dubey vs ITO Ward-III, Mirzapur (ITAT Allahabad) | Sections 68/69A

25 Feb 2026 | 170 Views

Estimation of Profit in Civil Construction Business — Reasonable Net Profit Rate Upheld After Rejection of Books | M/s Pandey Construction Co. vs ACIT Range-III, Mirzapur (ITAT Allahabad) | Section 145(3)

25 Feb 2026 | 138 Views

Addition for Unexplained Investment Sustained Due to Failure to Explain Source — Shri Baldev Singh vs DCIT Circle-III, Mirzapur (ITAT Allahabad) | Sections 69/69B of Income-tax Act

25 Feb 2026 | 130 Views

Truck Freight Payments Not Liable for TDS When Covered by Section 44AE — Disallowance u/s 40(a)(ia) Deleted | M/s J.B. Transport vs ACIT Range-3, Mirzapur (ITAT Allahabad)

25 Feb 2026 | 118 Views

Addition for Unexplained Cash Credits Upheld Due to Failure to Prove Identity, Creditworthiness & Genuineness — M/s Dharmendar Pratap Singh vs ACIT Circle-1, Allahabad (ITAT Allahabad) | Section 68 of Income-tax Act

25 Feb 2026 | 127 Views

Ex-Parte Order of CIT(A) Set Aside for Violation of Natural Justice — Ram Babu Kesarwani vs ITO, Allahabad (ITAT Allahabad) | Opportunity of Hearing Mandatory under Income-tax Act

25 Feb 2026 | 152 Views

Smt. Kavita Tulsiani vs. JCIT (ITAT Allahabad): Appeal Dismissed as Withdrawn After Settlement under Vivad Se Vishwas Scheme, 2020 — AY 2010-11

25 Feb 2026 | 133 Views

Shri Anurag Chandel vs. ITO (ITAT Allahabad): Addition for Unexplained Cash Deposits Deleted — No Independent Evidence under Sections 68/69A

25 Feb 2026 | 188 Views

M/s J.B. Transport vs. ACIT (ITAT Allahabad): Disallowance of Freight / Transport Expenses Deleted — No Evidence of Bogus Payments or Violation of TDS Provisions

25 Feb 2026 | 121 Views

Yogesh Kumar Pandey (Prop. M/s Pawan Traders) vs ITO, Mirzapur — ITAT Allahabad Remands Additions u/s 69 for Unexplained Investment & Cash Deposits; Opportunity to Furnish Evidence — AY 2009-10

25 Feb 2026 | 144 Views

Shashi Vaish vs. DCIT (ITAT Allahabad): Addition for Alleged Bogus Capital Gain from Penny Stock Deleted — Conditions of Section 68 Not Satisfied

25 Feb 2026 | 116 Views

Umesh Kumar Sindhi vs CIT (Central), Allahabad — ITAT Allahabad on Revision u/s 263: Scope of Commissioner’s Powers in Search/Assessment Cases

25 Feb 2026 | 619 Views

Shri Rama Pati Gupta vs ITO, Pratapgarh — ITAT Allahabad on Addition for Unexplained Cash Deposits u/s 68/69A and Burden of Proof on Assessee

25 Feb 2026 | 120 Views

Shri Ram Kishan Sewa Kendra, Mahoba vs ITO, Banda — ITAT Allahabad on Additions for Unexplained Income/Cash Credits and Assessment Validity

25 Feb 2026 | 107 Views

Rajesh Bajaj vs DCIT Circle-1, Allahabad — ITAT Allahabad on Additions for Unexplained Income/Cash Credits and Evidentiary Burden under Sections 68/69

25 Feb 2026 | 141 Views

Prahalad Prasad Gupta vs ITO, Maharajganj (ITAT Allahabad) — Disallowance of Godown Rent & Business Expenses Despite Audited Books u/s 44AB | AY 2014-15

25 Feb 2026 | 141 Views

Anil Kumar, Allahabad vs ITO, Allahabad — ITAT Allahabad on Additions for Unexplained Cash Deposits/Income and Evidentiary Burden under the Income-tax Act

25 Feb 2026 | 132 Views

Algoo Singh vs JCIT, Range-III, Mirzapur (ITAT Allahabad) — Legality of Assessment and Additions by Joint Commissioner | Scope of Powers & Validity of Proceedings under the Income-tax Act

25 Feb 2026 | 160 Views

Sanjeev Upadhyay vs. Income Tax Officer — ITAT Allahabad on Addition for Unexplained Income/Bank Deposits and Burden of Proof under Sections 69/69A & 143(3) of the Income-tax Act

25 Feb 2026 | 432 Views

Rajendra Kumar vs. Income Tax Officer — ITAT Allahabad on Ex-Parte Order by CIT(A), Violation of Natural Justice & Mandatory Speaking Order under Section 250(6) of the Income-tax Act

25 Feb 2026 | 139 Views

M/s Veekay Connectors Pvt. Ltd. vs. CIT(A), Allahabad — ITAT Allahabad on Additions, Burden of Proof & Appellate Findings under the Income-tax Act

25 Feb 2026 | 110 Views

Uma Shankar Ailani vs. ACIT/CIT(A) — ITAT Allahabad on Search Assessments under Sections 153A & 69: Addition for Bank Deposits Without Incriminating Material

25 Feb 2026 | 145 Views

Anoop (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order and Restores Matter for Fresh Adjudication Holding That Adverse Decision Without Proper Opportunity Violates Principles of Natural Justice

25 Feb 2026 | 140 Views

Addition in Hands of Partners Based on Firm’s Transactions — ITAT Allahabad in Shashi Bala Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 419 Views

Taxability of Alleged Unexplained Investments in Hands of Individual Partners — ITAT Allahabad in Shashi Bala Singh & Others vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 146 Views

Reopening u/s 147/148 Set Aside for Non-Supply of Reasons — ITAT Allahabad Remands Matter on Capital Introduction by Partners | Prabhanjan Singh vs ITO

25 Feb 2026 | 184 Views

Ex-Parte Assessment u/s 144 Set Aside — ITAT Allahabad Remands Case of Civil Contractor for Fresh Opportunity & Verification of Receipts | M/s Prakash Construction vs ITO

25 Feb 2026 | 154 Views

Addition for Alleged Undisclosed Income of ₹3,00,000 in Hands of Individual Assessee — ITAT Allahabad in Krishna Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 138 Views

Krishi Utpadan Mandi Samiti, Allahabad vs DCIT-CPC, Bangalore (ITAT Allahabad) — Denial of Exemption to Registered Charitable Institution without Proper Opportunity Violates Natural Justice | Sections 11, 12, 12A, 13 & 143(1) of Income-tax Act

25 Feb 2026 | 396 Views

Reopening u/s 147/148 Set Aside for Non-Furnishing of Reasons — ITAT Allahabad Remands Case of Capital Introduced by Partner | Archana Singh vs ITO Pratapgarh

25 Feb 2026 | 135 Views

ACIT Circle, Sultanpur vs Arvind Kumar Singh, Amethi (ITAT Allahabad) — Addition on Cash Deposits / Unexplained Income Set Aside for Fresh Verification due to Lack of Proper Opportunity | Sections 68, 69A & 144 of Income-tax Act

25 Feb 2026 | 130 Views

Shri Ram Pandey, Mirzapur vs ITO, Mirzapur (ITAT Allahabad) — Ex-Parte Assessment and Addition on Unexplained Income Set Aside for Violation of Natural Justice | Sections 68, 69, 69A & 144 of Income-tax Act

25 Feb 2026 | 143 Views

Principal, Maulana Azad Inter College, Siddharth Nagar vs JCIT (TDS), Allahabad (ITAT Allahabad) — Liability for TDS Default on Salary Payments to Teachers and Consequences under Sections 201(1) & 201(1A) | Sections 192, 201 & 201(1A) of Income-tax Act

25 Feb 2026 | 119 Views

Shri Shiv Shankar Dixit (Prop. Mishra Tyres) vs Income Tax Officer, Fatehpur — ITAT Allahabad on Ex-Parte Assessment u/s 144, Stock Discrepancy Addition & Unexplained Investment (LIC Premium) | AY 2010-11

25 Feb 2026 | 183 Views

Dhruv Chand vs Income Tax Officer (ITAT Allahabad) — Ex-Parte Assessment u/s 144, Unexplained Investment Additions & Principles of Natural Justice | AY 2012-13

25 Feb 2026 | 116 Views

Shri Bachanu Ram vs Income Tax Officer, Mirzapur — ITAT Allahabad on Addition for Unexplained Cash Deposits u/s 69A & Ex-Parte Assessment Principles | AY 2011-12

25 Feb 2026 | 117 Views

M.K. Agrawal & Co., Sonebhadra vs ACIT Range-III, Mirzapur — ITAT Allahabad on Estimation of Profit in Civil Contract Business & Reasonableness of Additions after Books Rejection u/s 145(3) | AY 2010-11

25 Feb 2026 | 127 Views

Elchico Hotels & Restaurants Pvt. Ltd. vs DCIT, CPC (TDS), Allahabad — ITAT Allahabad on Late Filing Fee u/s 234E in TDS Statements Prior to Section 200A Amendment

25 Feb 2026 | 141 Views

District Mining Officer (DM Office), Allahabad vs JCIT (TDS) Allahabad — ITAT Allahabad on TDS Liability of Government Departments, Rectification u/s 154 & Penalty Proceedings (AY 2009-10)

25 Feb 2026 | 175 Views

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

24 Feb 2026 | 2260 Views

ITAT Dismisses Appeal as Withdrawn After Settlement Under Vivad Se Vishwas Scheme — Mrs. Razia Farooqui vs ITO — Income-tax Appeal

24 Feb 2026 | 223 Views

Appeal Dismissed as Withdrawn After Availing Vivad Se Vishwas Scheme — Rajendra Kumar Kesari vs ITO (ITAT Allahabad) — Settlement of Pending Tax Dispute

24 Feb 2026 | 195 Views

Penalty u/s 271(1)(b) Not Leviable Where Assessee Ultimately Complied with Notices — Gyan Mata Radha Satyam Kriyayog Ashram Research Institute vs ITO (ITAT Allahabad)