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. 54 Only Unspent amount is taxable after the specified period
Reopening on Share capital issue verified during original assessment not valid
Agent without authority to conclude contracts cannot be termed PE
Congress not eligible to claim exemption u/s 13A
Sec. 40 (a)(i) is discriminatory & not applicable to Indo-US DTAA
Reopening based on factual inadvertent error not sustainable
Delhi HC too stays Service Tax on Senior Advocates
Pre amendment too S. 201(3) Proceeding Initiation restricted to 4 years
Reopening to tax royalty as PE business income is change of opinion
Sec. 271(1) (c)-Penalty for false claim confirmed – Delhi HC
Notice can't be issued to dissolved company under amalgamation
Sec. 41(1)-Cessation of liability on capital account not taxable
S.144C-Draft assessment order can be issued only to eligible assessee
Sec.158BA/158BC- Addition based on estimation not sustainable
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.
