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 158BD- Satisfaction note and notice to receiver of amount on behalf of others is valid
Payment for rights to use know-how and technology without ownership is revenue expenditure
Customization of electronic data amounts to manufacture for claiming exemption u/s 10B
Section 158B – Initiation of Block Assessment without Valid satisfaction is invalid
Assessment framed in the name of non-existing entity due to amalgamation cannot be cured by provision of section 292B
Gift cannot be said ingenuine if identity and relationship with donor established
Delay in issuing notice u/s 158BD by 10 months cannot be considered contemporaneous
Valid “Satisfaction Note” as required u/s 158BD requires proper recording of evidences for being satisfied
Undisclosed income beyond block period cannot be taxed
For application of section 2(22)(e) a person should be both registered as well as beneficial shareholder
Section 54- Even provisional letter of flat allotment is capital asset
Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
Notice u/s 143 (2) received after limitation period could not be held against assessee
Assessee must prove genuineness of gift, circumstance and reason which necessitated making a gift
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.
