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Justice Girish Kathpalia

Justice Girish Kathpalia

Government Accommodation Allotment Co-Terminus With Status As Member Of Parliament: Delhi HC Refuses To Stay Eviction Order Against Mahua Moitra

Government Accommodation Allotment Co-Terminus With Status As Member Of Parliament: Delhi HC Refuses...

Jayanti Pahwa19 Jan 2024 2:30 PM IST

The Delhi High Court dismissed the application filed by Mahua Moitra seeking a stay on her eviction from government accommodation. The Court...

Section 2(22)(e) Income Tax Act | Capital Contribution Cannot Be Treated As Advance Or Loan: Delhi HC

Section 2(22)(e) Income Tax Act | Capital Contribution Cannot Be Treated As Advance Or Loan: Delhi...

Jayanti Pahwa17 Jan 2024 8:30 PM IST

The Delhi High Court, in the context of Section 2(22)(e) of the Income Tax Act, 1961, held that capital contribution should not be construed as an...

Mere Failure In Claiming Accumulation Doesnt Mean Assessee Had No Intention To File Form 10 Within Due Date: Delhi HC Allows BCIs Plea

Mere Failure In Claiming Accumulation Doesn't Mean Assessee Had No Intention To File Form 10 Within...

Jayanti Pahwa8 Jan 2024 2:15 PM IST

Policy Matter: Delhi HC Refuses To Direct Linking Of Aadhaar With Property Documents

"Policy Matter": Delhi HC Refuses To Direct Linking Of Aadhaar With Property Documents

Jayanti Pahwa22 Dec 2023 9:30 PM IST

Intimation Of Dismissal Of Appeal By ITAT Not Sent To Assessee By Revenue, Assessee Bonafide Pursued Review Before Tribunal: Delhi HC Condones Delay In Filing Income Tax Appeal

Intimation Of Dismissal Of Appeal By ITAT Not Sent To Assessee By Revenue, Assessee Bonafide Pursued...

Pankaj Bajpai26 Nov 2023 1:00 PM IST

Credit Of TDS Not Deposited By Deductor Can Be Granted To Deductee: Delhi HC

Credit Of TDS Not Deposited By Deductor Can Be Granted To Deductee: Delhi HC

Pankaj Bajpai24 Nov 2023 1:30 PM IST

Income Tax Act| Extended Limitation Period Of 10 Years To Apply When There Is Concealment Of Rs.50 Lakhs Or More: Delhi HC

Income Tax Act| Extended Limitation Period Of 10 Years To Apply When There Is Concealment Of Rs.50...

Ramey Krishan Rana18 Nov 2023 8:30 PM IST

Expression ‘Used For Purposes Of Business’ U/s 32(1) I-T Act Includes Even Passive User Of Machinery: Delhi HC While Granting Depreciation On Telecom Towers

Expression ‘Used For Purposes Of Business’ U/s 32(1) I-T Act Includes Even Passive User Of...

Pankaj Bajpai5 Nov 2023 10:00 AM IST

Receipts From IT & Admin Services Provided By Non-Resident Taxpayer Is Not FTS If ‘Make Available’ Principle Was Not Satisfied: Delhi HC

Receipts From IT & Admin Services Provided By Non-Resident Taxpayer Is Not FTS If ‘Make Available’...

Pankaj Bajpai25 Oct 2023 11:00 AM IST

Receipts From Subscription Fees Paid By Member Firms Are Not FTS And Exempt From Tax Based On Principles Of Mutuality: Delhi High Court

Receipts From Subscription Fees Paid By Member Firms Are Not 'FTS' And Exempt From Tax Based On...

Pankaj Bajpai19 Oct 2023 1:45 PM IST

AO Must Form Opinion As To What Would Be Fair Payment Outgo For Services Rendered Before Recording Disallowance U/s. 40A(2)(A) IT Act: Delhi HC

AO Must Form Opinion As To What Would Be Fair Payment Outgo For Services Rendered Before Recording...

Pankaj Bajpai15 Oct 2023 1:30 PM IST

IT Dept Cannot Raise Functions, Assets, & Risks Analysis Argument In Appeal Before Writ Court If Not Raised First Before ITAT: Delhi HC

IT Dept Cannot Raise Functions, Assets, & Risks Analysis Argument In Appeal Before Writ Court If Not...

Pankaj Bajpai5 Oct 2023 12:30 PM IST

IT Dept. Shall Furnish All Material Information In Their Possession To Conclude That Income Had Escaped Assessment Before Initiating Reopening: Delhi HC

IT Dept. Shall Furnish All Material Information In Their Possession To Conclude That Income Had...

Pankaj Bajpai27 Sept 2023 6:30 PM IST

Pre-Deposit For Stay On Outstanding Demand Shall Be Calculated Based On Crystallized Tax Liability Including TDS & TCS: Delhi HC

Pre-Deposit For Stay On Outstanding Demand Shall Be Calculated Based On Crystallized Tax Liability...

Pankaj Bajpai25 Sept 2023 4:45 PM IST

SETCOM Proceedings Are Conclusive U/s 245-I Of IT Act, Reopening Them U/s. 68 Would Be Barred: Delhi HC Cautions On Double Taxation

SETCOM Proceedings Are Conclusive U/s 245-I Of IT Act, Reopening Them U/s. 68 Would Be Barred: Delhi...

Pankaj Bajpai21 Sept 2023 8:00 PM IST

‘Similarity Of Services’ Is Principal Point In Comparability Exercise Under Rule 10B(2)(A) Of IT Rules: Delhi High Court

‘Similarity Of Services’ Is Principal Point In Comparability Exercise Under Rule 10B(2)(A) Of IT...

Pankaj Bajpai10 Sept 2023 12:30 PM IST

Tax Dues Adjusted Against Refund| AO Can Retain Higher Amount Only If Taxpayers Case Falls Under Para 4B(A) Of July 31, 2017 CBDT OM: Delhi HC

Tax Dues Adjusted Against Refund| AO Can Retain Higher Amount Only If Taxpayer's Case Falls Under...

Pankaj Bajpai5 Sept 2023 3:15 PM IST

Section 271 IT Act- Legislature Provides For Limitation Of Six Months From End Of Month In Which Action For Imposition Of Penalty Is Initiated: Delhi HC

Section 271 IT Act- Legislature Provides For Limitation Of Six Months From End Of Month In Which...

Pankaj Bajpai1 Sept 2023 2:00 PM IST

Even In This Hi-Tech “Click Of Mouse” Age Some Govt Officials Yet To Come Out Of Their Love For “Snail Pace” Style Of Working: Delhi HC

Even In This Hi-Tech “Click Of Mouse” Age Some Govt Officials Yet To Come Out Of Their Love For...

Swasti Chaturvedi26 Aug 2023 1:15 PM IST

Bad Debts Are Allowable To Banks/NBFCs Even In Absence Of Provision For Same Since Sec.36(1)(vii) & 36(1)(viia) Of IT Act Are Independent: Delhi HC

Bad Debts Are Allowable To Banks/NBFCs Even In Absence Of Provision For Same Since Sec.36(1)(vii) &...

Pankaj Bajpai8 Aug 2023 2:30 PM IST