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.
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
Income earned from Supply of software embedded in hardware is not royalty
Tribunal has power to grant stay even beyond 365 days
Additions made of amount surrendered after adjusting expenditure was justified
CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee
Retrospective amendments make no difference to non-taxability of payments made to foreign companies if income accrues abroad
Charging of High Premium on issue of shares can’t be ground for addition u/s 68
Lessee can claim depreciation if entire control & rights of building are with him
Mere fact that an entity makes extremely high profits/losses does not lead to its exclusion from list of comparables for ALP determination
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.
