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.
Section 148A order/notice riddled with mistakes – HC directs AO to issue amended notice
Addition due to no submission on merits of case: HC gives Petitioner opportunity to file supplementary reply
HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers
Writ maintainable as no alternate efficacious remedy available
Notice is mandatory for physical verification of place of business under Rule 25 of CGST Rules, 2017
Duty drawback already paid needs to be remitted as sale proceeds not received by exporter
Reopening of assessment without fresh material is unsustainable
Adjudication of liability by settlement commission after concluding that there is no true & fair disclosure of facts is unsustainable
Invocation of writ jurisdiction under Article 226 against notice u/s 148 is untenable
Rejection of disallowance offered u/s 14A after due application of mind is acceptable
Notice u/s 148 of Income Tax Act to struck off company valid in terms of section 250 of Companies Act
Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order
All the pending appeals are not required to be settled under DTVSV Act
No assessment u/s 153A in absence of Incriminating Material for passing an order u/s 153A
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.
