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.
Benefit of reduced penalty allowed if duty & interest paid within 30 days of communication of SCN/order – HC
Expenses debited as cost of ESOP in profit and loss account allowable
When revenue failed to show any legal infirmity in order of ITAT, no question of law arises in relation to Sec. 68
Delhi HC restrains casansaar.com from continuing with infringement of copyrights
Reassessment proceeding based on ED information without correlating with returns filed is invalid
HC confirms penalty on custom official for clearance of Consignment without proper Verification
Section 293 bar to entertain any civil suit against IT department on dues which are subject matter of income tax proceedings
No ALP adjustment where buyer outsourced purchase only for administrative convenience & seller is only charging fixed manufacturing charges
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)
Reopening of assessment beyond 4 years not permitted without finding assessee’s failure to produce material facts
Addition u/s 69B merely on the basis of DVO report not sustainable
Proceedings u/s 158BD not tenable where satisfaction note is not on record
Additions solely based on statement u/s 132(4) which was subsequently withdrawn is not maintainable
Donations received by a wholly religious trust cannot be taxed u/s 115BBC merely because trust also involved in charitable/Spiritual activity
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.
