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.
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
Forfeited application money can be claimed as business loss for investment business
Income Tax Authorities have to initiate proceedings u/s 201 within four years
Notice issued u/s 148 with approval of CIT in place of JCIT has no validity
Receipts transferred to its constituents by Joint Venture cannot be taxed in hands of JV
AO can rely upon valuation of DVO only after discharge of primary burden to prove under statement
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.
