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.
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
Interest on idle funds mainly brought for capital expansion can be set off against pre-operative expenses
Unascertained liability can be claimed as expense if estimated reasonably in mercantile system of accounting
Purchase of software as a product being a transaction of sale, payment cannot be considered as royalty
HC restricts remedial action on audit objection – tones down rigour of Instruction No. 9/2006
CUP method can be applied by a comparing a pricing formulae instead of pricing quantification in amount
Amount received in pursuance of agreement of construction of additional area, not assessable as business income
Unilateral action on the part of one party with absence of mutual agreement cannot result into an international transaction
Rule 9B : Cost of prints cannot be clubbed with cost of acquisition of distribution rights of films for carried forward of unabsorbed cost
S. 68 – Mere Common address shared by several companies may not be sole ground to doubt identity or creditworthiness
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.
