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Justice Girish Kathpalia

Justice Girish Kathpalia

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

The Delhi High Court recently set aside the reassessment proceedings and directed the Revenue Department to pass fresh order disposing of objections...

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

The Delhi High Court directed the Revenue Department to refund the amount recovered for granting stay, in excess of 20% of the tax liability after...

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