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.
Physical meeting of Commissioners not required u/s 86(2) of Finance Act, 1994
The JV can’t be Termed as an Association and would not be Taxed Accordingly
Advances made from Mixed Funds will be presumed as Utilization of it’s own Funds
Penalty Proceedings can’t be initiated in the Absence of Proper Investigation
Admission u/s 132(4) would suffice to initiate necessary Proceedings
No Notice could be Served to Transferor Company after Amalgamation
Licence fee and Interest on it after 31st July 1999 would be treated as Revenue Expenditure
Procedural Lapse could not create Hindrance in Deliverance of Justice
Assembling of Cassettes from Finished Components is Manufacture
Deduction u/s 80-IB(10) Would be Allowed to Developer working on behalf of Government
Conclusion Should be on Clear Findings, Not on just Presumptions
Loan/Debt from a company to a firm thereby to the assesse, who has substantial interest in company and firm is not deemed dividend u/s 2(22)(e)
Notice u/s 148 for reassessment cannot be issued based on mere suspicion
Prior year interest cannot be disallowed if the change in the interest rate was retrospective
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.
