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.

S. 68 Principle of peak credit not applicable when deposits remain unexplained

AO cannot have disregard finding directions of DRP and pass final assessment order

Section 263: Failure to issue notice on any particular issue

RTI Act would not prevail over Supreme Court Rules; CIC cannot overrule decision of Other Coordinate Benches Of Same Strength

CIT can consider all aspects which were subject matter of AO’s order, if in his opinion, they are erroneous

Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution

Recording of satisfaction U/s. 153C when AO of Appellant & Searched Person is common

Value declared in Wealth Tax Return cannot be taken as Cost of Acquisition

Limitation period U/s. 264(3) begins from date of receipt of intimation U/s. 143(1)

Delhi High Court held certain ICDS & Part of them Ultra Vires

Rule 8D Disallowance cannot be made by ‘Change of Opinion’

HC allows export against advance license issued prior to GST implementation

Seized cash must be adjusted towards advance tax liability on request from Assessee

Bad debts not allowable if same was not part of income in earlier previous year
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.
