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.
Determining nature of deposit of duty – Voluntary or Under Protest is a question of fact
Revenue from renting out the terrace is chargeable as income from house property
In absence of transfer of full and absolute ownership right payment made for know-how or intellectual properties is to be treated as royalty
Interest on Bank FDRs to maintain the Minimum Interest Reserve Account is taxable as Business-Income
Commencement of business simply means taking first step in performing overall income producing activity
New evidences obtained can be used only after proper opportunity of being heard is given to assessee
Excess stock found during search cannot be the sole reason for rejection of books of accounts
Losses incurred by eligible units u/s 10B not allowed to be set off against income of other units
Unless genuineness of transaction is established by assessee, addition u/s 68 can’t be revoked
If circumstance warrants, Stay order by ITAT was allowed to continue beyond 365 days
If there is International transaction, Arm’s Length Price would be decided using international commercial principle.
Condition of pre-deposit by CESTAT not justified if, prima facie, revenue contention seems to be loggerhead
Unless receipt is termed as ‘Income’, Question of taxability wouldn’t arise
Stay granted by ITAT can be extended beyond 365 days if demand of justice so warrants
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.
