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.
Revenue must show existence of agreement/ understanding with foreign entity before any TP adjustment for AMP expenditure
Recording of satisfaction u/s 153C is mandatory even if searched person & assessee are under common jurisdiction
Mere reason to believe that income has escaped assessment not sufficient to reopen assessments beyond 4 years
No new addition can be made in reopening on issue duly considered during original proceeding
Settlement commission have no jurisdiction to direct special audit: Delhi HC
Goodwill value cannot be challenged where slump sale includes sale of goodwill & such agreement is beyond any doubt
Project completion method being a recognized method as per notified AS, rejection of account not permitted
Mere revised return filing will not invalidate notice u/s 143(2) issued in pursuance of original return
Mere incidental benefits to foreign AE from AMP expenses cannot be a basis for existence of an international transaction
Pre-1 April 2003 Joint Venture Termination Compensation Not iable to capital gain tax: Delhi HC
Sec. 44BBA – Assessee can declare less than presumptive income by producing books of Accounts
Addition u/s 69 not sustainable in absence of any proof of investment by assesse: HC
No capital gain accrues until right to receive compensation confirmed in proceedings under Land Acquisition Act
Mere Collaboration agreement with Builder & subsequent receipt of Property and Sale cannot be termed as business
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.
