Delhi High Court — Direct Tax

1. Delhi High Court · 12 Nov 2014
   Liability for TDS u/s 194A does not arise if the beneficiary is not ascertainable and the person in whose name the interest is credited is not person liable to pay tax. Circular No. 08/ 2011 dated 14.10.2011 set aside

   UCO Bank vs. UOI

   (2014) TaxCorp(LJ) 4319 (HC-DELHI) · Section. 194A

2. Delhi High Court · 07 Nov 2014
   S. 143(3) assessment on amalgamating company is a nullity. U/s 170(2) assessment has to be on successor. Mistake cannot be cured u/s 292B. Participation by amalgamating company is irrelevant as there is no estoppel against a statute

   CIT. vs. Dimension Apparels Ltd.

   (2014) TaxCorp(LJ) 4294 (HC-DELHI) · Sections. 143(3), 170(2), 292B

3. Delhi High Court · 17 Oct 2014
   S. 148 Reopening based on re-appreciation of same material on record not valid

   Global Signal Cables (India) Pvt. Ltd. Vs. DCIT

   (2014) TaxCorp(LJ) 4254 (HC-DELHI) · Section. 148

4. Delhi High Court · 25 Sep 2014
   In case of disclosure of material facts of during original assessment proceeding, AO cannot issue re-assessment notice u/s 148 of the Act to find nature of same

   Oracle India Pvt. Ltd. Vs. DCIT.

   (2014) TaxCorp(LJ) 4251 (HC-DELHI) · Section. 25.09.2014

5. Delhi High Court · 12 Sep 2014
   S. 80IC Assembling of Tools & Machinery for final product is equal to manufacturing process

   CIT. Vs. M/s. Faith Biotech Pvt. Ltd.

   (2014) TaxCorp(LJ) 4250 (HC-DELHI) · Section. 80IC

6. Delhi High Court · 22 Sep 2014
   Expenses incurred between the dates of commencement of business to setting up of business are allowable

   Carefour WC & C India Pvt. Ltd. Vs. DCIT

   (2014) TaxCorp(LJ) 4248 (HC-DELHI)

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