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Reassessment Set Aside Where No Information Suggesting Escapement of Income; Matter Remanded for Fresh Reasoned Order – Huawei Technologies Cooperatief U.A. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Huawei Technologies Cooperatief
U.A., is a non-resident entity. It filed the present writ petition challenging
the notice dated 27.03.2025 issued under Section 148A(1), the order dated
...
Principle of Unjust Enrichment in Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
Principle of Unjust Enrichment in
Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
INTRODUCTION – UNJUST ENRICHMENT AS A CORE PRINCIPLE OF TAX EQUITY
The principle of unjust enrichment r...
Rectification under Section 254(2) Cannot Be Used to Review Tribunal’s Final Order; Long-Drawn Litigation Put to Rest – Hindustan Sports Club Ltd. vs. ITO (Delhi HC)
Facts of the CaseThe petitioner, Hindustan Sports Club Limited,
challenged the order dated 29.07.2025 passed by the Income Tax Appellate
Tribunal dismissing Miscellaneous Application No. 02/Del/2021 filed under
Sectio...
Fundamental Principles of Tax Law: Judicial Evolution, Comparative Jurisprudence, and Practical Application
Fundamental Principles of Tax Law: Judicial Evolution,
Comparative Jurisprudence, and Practical ApplicationABSTRACTTax law is a constitutionally regulated
domain where legislative intent, judicial interpretation, and a...
Reassessment Order and Notice Set Aside on Revenue’s Concession; Matter Remanded for Fresh Consideration after Hearing – Deepak Gupta vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Deepak Gupta, challenged the order
dated 13.06.2025 passed under Section 148A(3) of the Income-tax Act, 1961 along
with the consequential notice issued under Section 148 initiating reas...
Charitable Status of Hamdard Reaffirmed; Exemption under Section 10(23C)(iv) and Sections 11–12 Cannot Be Denied on Alleged Rent Concession – CIT(E) vs. Hamdard Laboratories (India) (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 against the order dated 27.09.2023 passed by the
Income Tax Appellate Tribunal, Delhi Bench, for Assessment Year 2016–17. Th...
Bank Account Attachment under Section 226(3) Directed to Be Lifted on 20% Deposit; Opportunity to Seek Stay from CIT Preserved – Boang Technology Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Boang Technology Pvt. Ltd., filed
a writ petition challenging the notice dated 24.09.2025 issued under Section
226(3) of the Income-tax Act, 1961 and the order dated 23.09.2025 rejectin...
Principle of Unjust Enrichment in Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
Principle of Unjust Enrichment in
Indian Tax Laws – A Consolidated, Law‑wise and Comparative Analysis
INTRODUCTION – UNJUST ENRICHMENT AS A CORE PRINCIPLE OF TAX EQUITY
The principle of unjust enrichment r...
Income Tax Department Cannot Appropriate Seized Funds Pending PMLA Trial; Proceeds of Crime Take Precedence Over Tax Recovery – ACIT vs. State & Ors. (Delhi HC)
Facts of the CaseA search and seizure operation under Section 132
of the Income-tax Act, 1961 was conducted on 18.01.2011 at the premises of
Respondent Nos. 3 to 6 and their firm M/s Stockguru India, during which cash
...
Tax Demand for Years Where TDS Deducted but Not Deposited by Employer Quashed; Portal Demand Directed to Be Removed – Ashish Chopra vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Ashish Chopra, filed a writ
petition challenging a notice dated 31.01.2020 issued under Section 221(1) of
the Income-tax Act, 1961, tax demands raised for Assessment Years 2009–10,
2...