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.
TPO may adopt CUP method for unexplained part of transactions
S. 40(a)(iii): No specified period for TDS deposit in claiming salary expenses
Reopening on incoherent reasons not valid u/s 147
Green signal to – Female member can be Karta of HUF – Delhi HC
Unilateral amendment in DTAA is prohibited: Delhi HC
Parliament cannot amend international instruments/ Treaty unilaterally
Payment for purchase of software is considered as royalty if it’s a right to use of software and not as a product
Rule 26 of CE Rules, 2002 – Penalty not sustainable where actual involvement of parties in clandestine removal of goods not established – HC
Receipts as per maintenance agreement not in nature of rental income, assessable as income from other sources
Transfer of Indian company Shares by a holding Company to another holding Company results in disallowance of B/F losses
AO issuing original assessment order can only initiate reopening proceedings
Piercing corporate veil to identify beneficial ownership u/s 79 not permitted: HC
Sec. 50B– Capital gain in slump sale- while calculating net worth of business, depreciation must be accounted
Settlement Commission has no jurisdiction to direct special audit as no nexus with settlement proceedings
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.
