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.
Measurement of Distance to determine if agricultural land is situated within 8 km of municipal limits
Tangible evidences required for proving clandestine manufacture & not mere assumptions – HC
Assessee & Revenue have right to File cross objection before ITAT
Delhi HC directs CBDT to issue Income Tax Return forms on time
Section 54F cannot be denied if Assessee was not exclusive owner of more than one property at the time of Transfer
Wrongly disclosed income does not mean undisclosed income, penalty u/s 271(1)(c) cannot be levied.
2nd proviso to sec 40(a)(ia) inserted in FA ,2012 have retrospective effect from 01-04-2005
Failure of A.O. to dispose objections raised render re-assessment invalid
Any tax/duty paid in later year can be capitalized in the year in which obligation to pay arose
Sec. 40(b)(v)- ‘Allocable profit’ means book profit before partner’s remuneration: HC
Delhi HC dismisses ITR/TAR Due Date Extension Appeal
Whether Section 153C enables AO to issue notice to third parties on the basis of entries in some documents
Depreciation on enhanced cost of asset is allowed from the date when the obligation to pay customs duty arose
Comparable transactions/entity must be selected based on similarity with controlled transaction/entity
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.
