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.
Penalty u/s 271E not maintainable if notice is issued after the period specified in Section 275(1)(c)
Issue of notice u/s 143(2) before finalisation of reassessment order is mandatory
Ad-hoc provision for transit breakage is contingent liability & not required to be recognised as per AS- 29 of ICAI
Sec. 10B Interest on FDRs on margin kept in bank for utilization of letter of credit limits is business Income
AO not empowered to initiate reassessment proceedings upon a mere change of opinion
Reopening for not considering a SC Judgment in original assessment not valid
Hamdard eligible for exemption u/s 10(23C) (iv) for business held in trust, as dominant purpose of assessee is charitable
Regrouping in audited financials is not permitted after signing of accounts: HC
AO is time bound to dispose of objections in response to notice u/s 148 by a speaking order: HC
ITAT empowered to allow deduction u/s 80IB (10) even if requirement u/s 80AC is not complied with, in case of conflict of opinions: HC
Mere copy of notice given during reassessment proceedings will not meet mandatory requirement of issue & service of notice
Analysis of materials after reopening of assessment is post mortem exercise which is not permitted u/s 147 : HC
Allegation against Counsel of Revenue prima facie constitutes criminal contempt of court
Netting of interest paid on borrowed fund against interest income earned on same fund is permitted
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.
