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.
Mere Collaboration agreement with Builder & subsequent receipt of Property and Sale cannot be termed as business
Assessee need not prove genuineness and credit worthiness of sub-creditor
Income Tax Prosecution can be launched if Assessee aged below 70 years at the time of commission of offence
Compensation for loss of income-generating asset is not revenue in nature
Reassessment for taxing Royalty at higher rate due to change in opinion not valid
Section 14A disallowance only for Expenses not directly relatable to exempt or taxable Income
Foreign exchange gain/loss arising out of revenue transactions is required to be considered as an item of operating revenue/cost
Where assessment order was based on inadequate or improper enquiry, CIT can invoke jurisdiction u/s 263
It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)
Women can be Karta of HUF: Delhi High Court
Reopening u/s 147 based on mere office note of predecessor AO not permissible
Presumption of existence of an international transaction not allowed in transfer pricing provision
Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD
Proceedings u/s 153C not valid in absence of any relevant seized material
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.
