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.

Corporate Social Responsibility expenditure is allowable deduction u/s 37

Ansal Properties & Industries Ltd. Vs Neelam Bhutani (Delhi High Court)

Addition for LTCG on Sale of Penny Stock without Cogent evidence is invalid

Authorities can grant stay on deposit of amounts less than 20% of disputed demand

Section 53 of Benami Transactions (Prohibition) Amendment Act, 2016 is prospective

HC quashed Order passed without issuing SCN/draft assessment order

Centralised Service income of Startwood Hotel from Indian Customers not FTS: HC

Preventive Detention U/s 3 of Cofeposa Act is not sustainable if Legible & Translated Copies of Ruds not supplied to Detenue

No recovery of tax to be made during search, inspection or investigation unless it is voluntary

Benefit of C form issued by registered dealer cannot be denied

Attribution to PE as article 7(1) of DTAA doesn’t apply when foreign enterprise is making loss

Circular restricting prosecution after age of 70 years doesn’t permit escape route for wrong dead

Complaint filed after expiry of six months is quashed based on time barred provisions u/s 469

Difference of grounds between Order & SCN: Delhi HC quashes proceedings
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.
