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.
Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Addition on account of ‘notional interest’ on loan given by assessee not justified
Relationship of master and servant not necessary to claim deduction under 80I
No interest on delayed payment of interest u/s 244A on principal refund amount be allowed to the assessee
If AO not conducted proper inquiry, the obligation to do so is on CIT(A) & ITAT
ITAT justified in extending period of stay of demand beyond 365 days in case hearing could not be taken up for reason not attributable to assessee
Calculation of Average Investment U/s 14A r.w rule 8D only Tax Free Investment to be Considered
Addition cannot be made by AO merely based upon DVO’s report in absence of any material pointing to under valuation
Nature of Gains on sales of equity shares & compulsorily convertible debentures?
All business profits of the undertaking are eligible for deduction U/s. 10B
Statutory reserve created u/s 45-IC of RBI Act cannot be excluded from book profits
Section 269SS not applies to loan between firm and partners
Entertainment Tax Exemption Setting up of Modern Multiplexes is Capital Receipt
Interest liability U/s. 234B – Non-payment of advance tax & non deduction of tds
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.
