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.
Validity of summon order passed by trial court and criminal proceedings u/s 279(1) r.w. section 276D
Addition u/s 68 for mere high premium on issue of shares not valid
Department cannot take different view on same issue in absence of change in facts
Refund of excise and custom duties on Purchase of Raw Material and Capital Equipment used in Capital WIP is Capital Receipt
Monopoly, continuous functioning and large orders at hand are sufficient basis for valuation of goodwill
Bonds, that mature in future, issued against services provided for a project, does not convert them into capital assets
Estoppel does not apply against a Statute
Liability to pay additional duty allowable in the year in which such liability arises
TNMM is a right method to arrive at ALP when assessee have not taken Substantial Risks
Reassessment could be Initiated if True Facts not Disclosed Earlier
Making of Advances without Interest is not Contrary to Law
AO can reply upon valuation of DVO only after proving understatement in price consideration as per sale deed
Amount on account of debit note issued by earlier management cannot claimed as expenditure
Once assessee has proved identity and creditworthiness of the share applicants, addition u/s 68 cannot be sustained
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.
