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.

Compensation Allowed as Revenue Expense Due to Business Expediency

Delhi HC Allowed Compensation as Revenue Expense Due to Commercial Expediency

GST Order Set Aside Due to Lack of Hearing Opportunity Despite Delay: Delhi HC

Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate

Buyback Not Taxable as Property Acquisition Due to Share Extinguishment: Delhi HC

Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material

No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing

Interest on Non-Surplus Funds Not Taxable as Income from Other Sources: Delhi HC

Interest Not Taxable Due to Direct Nexus with Real Estate Project: Delhi HC

Interest Linked to Project Funds Is Capital Receipt & Not Taxable as other Income: Delhi HC

Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC

Reassessment Notices Quashed Due to Lack of Tangible Material for PE Allegation

Petition dismissed observing that Court cannot act as an AO and call documents which can be done by AO

GST Deposit During Search was Involuntary Due to Coercive Circumstances: 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.
