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.
Section 32- Depreciation allowable on payment made to acquire business or commercial rights
Applicability of TDS is to be determined having regard to nature of transaction not by terminology
Provision u/s 263 cannot be invoked merely because AO did not use any specific wording while allowing claim
No delay in issuance of notice u/s 158BD if AO records satisfaction in time
Transfer to special reserve U/s. 45-IC of RBI Act is a part of book profit U/s. 115JB
Reassessment Notice U/s. 148 void even if issued by authorities who rank higher than competent authority
Reassessment u/s 147 valid if assesse had deemed notice of reassessment proceedings
Share Application money cannot be added to Income if Assessee discharges the onus cast on him
Addition cannot be made merely on the facts that assesse had filed a petition to claim the same
Assessee cannot take advantage of accepted accounting for other periods after voluntarily disclosure of receipt of certain amount
Section 124(3) stipulates a bar to any contention about lack of jurisdiction of an AO
Finance charges could not be treated as interest within the meaning of Interest Tax Act, 1974
Section 10B- Compiling, editing, digital designing of software amounts to Manufacture
Separate or disassemble parts of plant, even if assembled abroad, considering size of the plant, quality for exemption u/s 10B
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.
