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.
Reassessment Notice U/s. 148 issued for mere non submission of Computation of income with form 56F is invalid
Expense on Software cannot be capitalised mere because depreciation rate is spelt out in Schedule to Income-tax Act
Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor
If AO was satisfied as to assessee’s computation of disallowance U/s. 14A, invocation of rule 8D could not be allowed
Delhi HC Judgment on adjustment of Advance Tax under PMGK Scheme, 2016 and other issues
Income from bare letting of tenement is taxable as Income from house property
Delhi HC sets out Principles for launching prosecution U/s. 279 for late deposit of TDS
S. 148 Notice issued in the name of Company due to clerical mistake which already gets converted into LLP is valid
Penalty leviable if Assessee not Discloses source of Income despite voluntary disclosure
Money Recovery suit cannot be dismissed merely for violation of sections 269SS & 269T
Re-Assessment notice after 4 years without Approval of CIT or CCIT is Invalid: Delhi HC
Provisions of DTAA prevails over Section 206AA : Delhi High Court
Mere Voluntary Surrender of Income not absolves assesse from Penalty: Delhi HC
Expenses / Discount on ESOP exercised by the employees are allowable
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.
