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.
Comparable transactions/entity must be selected based on similarity with controlled transaction/entity
No disallowance u/s 14A if no exempt income earned or received
System Generated Assessment Orders Not Valid – Delhi HC
Hundi discounting charges to carry on business is revenue expenses
Expense on Charity not entitled to exemption if it not as per objects
Additions only if some incriminating document found during search
Income from shares – whether capital gains or income from business or profession
Section 43B: Conversion of interest into shares amounts to payment
A party who has not appealed cannot be permitted to raise a ground
Scope of additions that can be made in a pending assessment and in a completed assessment pursuant to a search u/s 132
Technical services utilized for making a source of income outside India is not taxable in India
Onus on assesse to prove true identity of an investor, its creditworthiness and genuineness of a transaction
Settlement Commission has no jurisdiction to decide smuggling cases of goods specified U/s. 123 of Customs Act
Basmati Rice satisfying both length & component parameters can only be exported- HC
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.
