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Justice Girish Kathpalia

Justice Girish Kathpalia

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

The Delhi High Court allowed the claim of depreciation on telecom towers to Indus Towers (Assessee) observing that “the expression 'used for the...

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

The Delhi High Court upheld the Delhi ITAT ruling holding that income from information technology and other administrative services provided by the...

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

Taxpayer Must Be Afforded Hearing U/s. 148A Notice Even If Non-Filing Of Return Would Itself Conclude To Escaped Assessment: Delhi HC

Taxpayer Must Be Afforded Hearing U/s. 148A Notice Even If Non-Filing Of Return Would Itself...

Pankaj Bajpai4 Aug 2023 3:30 PM IST

IT Act| Authority Granting Approval For Reopening Assessment Merely Rubber-Stamped Attempt Of AO: Delhi HC

IT Act| Authority Granting Approval For Reopening Assessment Merely Rubber-Stamped Attempt Of AO:...

Pankaj Bajpai3 Aug 2023 3:45 PM IST

Subsidy Received Is Part Of Capital Receipt, Cannot Be Adjusted Against Block Of Assets: Delhi HC In Nestle Case

Subsidy Received Is Part Of Capital Receipt, Cannot Be Adjusted Against Block Of Assets: Delhi HC In...

Shashank Suresh12 July 2023 5:30 PM IST

Delhi High Court Sets Aside Income Tax Assessment Order For Failure To Include All Legal Heirs Of Deceased Assessee

Delhi High Court Sets Aside Income Tax Assessment Order For Failure To Include All Legal Heirs Of...

Ramey Krishan Rana26 Jun 2023 7:15 PM IST

Refusal To Refund Court Fees In A Lis That Remained Unadjudicated Will Discourage Litigant From Approaching Justice Dispensation System: Delhi HC

Refusal To Refund Court Fees In A Lis That Remained Unadjudicated Will Discourage Litigant From...

Ashish Shaji9 May 2023 2:00 PM IST