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.
Provisions of Section 245D (2C) can be invoked only if the assessee does not deposit income tax payable on income disclosed
Loss on account of intraday trading in shares settled through clearing difference bills is not speculative in nature
Loans advanced by partner to firm does not fall in the purview of Sec 269SS
Deduction U/s. 80I on Gross Income Is Allowed Without Excluding Deduction U/s. 80HH
Consultancy services and Independent personal services in the context of a DTAA explained
Valuation by DVO cannot upper hand over actual consideration of acquired property without any contrary material
Repayment of interest on loan by conversion does not amount to actual payment u/s 43B
Accrual of Interest on hypothetical income outstanding in books cannot be taxed
S. 147 Reopening based on material placed before DRP considering the same as new material
AO have no power to doubt certificate granted under Section 12A
No disallowance U/s. 43B for Service Tax not debited to Profit & Loss Account
Involuntary stay must be excluded from computation for purposes of Section 6(1)(a) of Income Tax Act
Reasons for initiating assessment u/s 147 should be recorded prior to issuance of notice u/s 148
Does Tribunal have power to grant stay beyond period of 365 days prescribed in Act?
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.
