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.
Jurisdiction of Delhi HC where Jurisdictional AO is located outside NCT of Delhi is referred to larger bench
Penalty order passed beyond time prescribed u/s 275(1)(c) is untenable
PF/ESI/EPF paid before filing return of income allowable
Derivative contracts entered to hedge exchange risk cannot be treated as trading
Appeal effect order has to be passed within 3 months of passing appeal order
HC set aside Section 148A(d) order passed without considering reply of Assessee
20% of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases
Pendency and not validity of appeal is required under Vivad Se Vishwas Scheme
Donation to institutions not listed in Schedule (VII) of Companies Act not deductible as CSR expenditure
Reassessment due to change of opinion is impermissible
Merely filing of VAT returns cannot be held to establish genuineness of transaction
Attachment under Prevention of Money Laundering Act is outside the scope of moratorium under Insolvency and Bankruptcy Code
Purchase of business rights covered within meaning of ‘intangible asset’ is eligible for depreciation
Framing of block assessment based on only statement recorded u/s 132(4) is unsustainable
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.
