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.
Addition not warranted for low profit due to application of revised AS 7
Non release of assessee’s seized jewellery / stridhan despite unsustained addition is deliberate harassment
No Service Tax on fees paid for grant of Airport Management to AAI
Allowability of Interest / Service Charges on Funds raised to Subscribe Debentures for acquiring controlling interest
Amount adjusted as duty from Security deposit is allowable expense
TDS not applicable on Reimbursement to Sister Concern
IT Proceeding against Company cease to be in existence is Illegal
No Bogus capital gains if assessee furnishes documentary proof & proves identity of purchasers
Mere word approved not amount to record of satisfaction after application of mind
Depreciation on Assets held under lease in the nature of Purchase
Brand Licensing Expenses allowed As Business / Revenue Expenses
Section 80IA Incidental income of telecom business, eligible for deduction
No incriminating material unearthed during search – no addition could be made on matters which were examined earlier during original assessment
Failure of CA to investigate transactions in depth is gross negligence in performing professional duties
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.
