Courts: Delhi High Court
Find latest Delhi High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC, FEMA and other tax and commercial matters.

Bail rejected as threshold of Section 37 of NDPS Act not crossed: Delhi HC

Comparability Analysis must Focus on Functional Similarity Over Product Matching: Delhi HC

Commercial expediency not to be examined by AO while examining explanation provided u/s. 68

Classification of product justified once DGFT proceeds to issue MEIS Scrip: Delhi HC

Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC

Benefit under Direct Tax Vivad Se Vishwas available for pending review proceeding

Bail application in smuggling of Methaqualone denied: Delhi HC

Estimation of foreign bank account deposit accepted as bank statement not submitted: Delhi HC

Product aligning with function of microphone is classifiable under CTH 8518: Delhi HC

No further addition if no addition on the grounds for re-opening of assessment

Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied

Retrospective cancellation of GST registration for non-filing of return not justified: Delhi HC

Penalty u/s. 271(1)(c) without specifying limb of levy not sustainable: Delhi HC

Functionally dissimilar entity not includible as comparable: Delhi HC
Delhi High Court judgments and orders constitute a substantial source of jurisprudence on taxation, corporate, commercial and regulatory law. This TaxGuru page compiles Delhi High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, FEMA, international taxation, reassessment, TDS, penalties and other business and legal disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and monitor important legal developments. TaxGuru brings together recent and significant earlier Delhi High Court decisions, supported by case summaries and analysis explaining the principal issues and findings. The page provides a convenient research resource for readers following tax, corporate, commercial and regulatory litigation before the Delhi High Court.
