The Delhi High Court has held that the sales tax subsidy or incentive received by the assessee under the Dispersal of Industries Package of Incentives, 1993, was a capital receipt.The bench of Justice.
The Delhi High Court has directed Delhi Government’s Collector of Stamps to adjudicate the stamp duty payable on documents and communicate it to the concerned parties within 30 days till a specific.
The Delhi High Court has held that benefits under the Direct Tax Vivad Se Vishwas Act, 2020 may be availed by an assessee whose tax dispute is pending before any appellate forum as on January 31,.