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.
Import expenses on machinery which is vital to manufacturing is Capital Expenditure
S. 194J Wheeling charges paid for electricity transportation not liable to TDS
Revenue Must have Tangible Material to initiate income escaping Assessment
Revised computation sufficient for mistake in currency conversion for computation of exemption U/s. 10A: HC
No intervention of HC if CA Firm Demerger is as per ICAI Rules: HC
Clubbing of holding of different persons or Directors not permitted to determine substantial interest settlement application u/s 245C
Surplus shown in books of accounts in normal course cannot be treated as undisclosed income: HC
Principles & Procedures of Assessment u/s 153C
Finding of photocopies with searched person does not mean they belong to person holding originals
Reopening of assessment not permissible where charges on Assessee are not specific: HC
Gift from abroad cannot be taxed on mere suspicion: HC
Reopening to rectify Mistake committed during Original Assessment not permissible
No addition for Gift from abroad if Donor gives statement before AO regarding his capacity despite non production of any document
Re-opening of assessment not permissible on same set of materials considered in original assessment
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.
