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.
Reopening after 4 years not permissible if all accounts & records were made available at the time of original assessment – HC
Lease cannot be termed as sale if ownership rights not extinguished
Exemption u/s 10 (23C) (vi) available only to approved educational institutions in existence
Installation of plant and machinery in building would amount to use of building to claim depreciation u/s 32
Section 147 can be invoked only if AO has reason to believe that taxable income has escaped assessment
Sec.292BB- Service of Notice- Objection raised prior to completion of reassessment is valid
In absence of incriminating material found during search, reference to DVO is invalid
Amount received by a prospective employee as compensation for denial of employment is capital receipt
Gross receipts will not include service tax while calculating presumptive income u/s 44BB
Taxability of Amount received by prospective employee for loss of employment
In absence of intention to deal in land on regular basis, income earned from sale of land is taxable as capital gain
Notional interest not eligible for deduction u/s 10A: HC
S. 254 Tribunal can consider the plea not raised before CIT (A)
No TDS liability arise on mere passing of book entry which gets reversed subsequently
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.
