Courts: Delhi High Court
5,199 articlesCompany Law

Company Law
Winding up petition not to sustain if genuine dispute exist between the parties
Company Law

Company Law
Arbitrary valuation of shares not justified if shareholders succeeded in demonstrating oppression
Income Tax

Income Tax
Prior to AY 1992-93, interest receipts not to be excluded from ‘Profit of the Business’ for Sec. 80HHC calculations
Corporate Law

Corporate Law
Transfer of leasehold rights under aegis of Court
Excise Duty

Excise Duty
CCE cannot claim to be more loyal than the King
Company Law

Company Law
S. 391 Post sanction Court cannot direct parties to enforce an obligation not existed in sanctioned scheme
Income Tax

Income Tax
Reassessment to disallow claim allowed earlier by change of opinion not permissible
Income Tax

Income Tax
Interest U/s. 220(2) is chargeable only after expiry of 30 days from issue of demand
Income Tax

Income Tax
Lottery Business – Sale did not take place on dispatch of tickets to stockiest, but only on sale to ultimate customer
Company Law

Company Law
Affirmative vote can’t push the underlying resolution if Article not amended incorporating such vote
Income Tax

Income Tax
Amendment in sec. 2(14) pertaining to ‘personal effects’ by FA, 2007 is prospective
Income Tax

Income Tax
Validity of Reopening based on retrospective amendment?
Income Tax

Income Tax
S. 263 Revisionary power cannot be exercised on a debatable issue
Income Tax

Income Tax
