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 14A & Rule 8D disallowance cannot be made if there is no exempt income
Benefit of SFIS cannot be denied only on ground that companies were subsidiaries of foreign companies
Indian subsidiaries of foreign companies can claim SFIS benefit
Deuctibility of Cost of Furniture in Computation of Capital Gain on Property Sale
Disallowance of Advertisement expense merely because same were exorbitant
Delhi VAT : Sale of used cars not subject to VAT
S. 194H TDS not applicable on Charges for use of Swipe Machine paid to banks
Construction Business- In absence of Books 8% Net Profit held reasonable in Tax Audit case
Income Tax Return & other details exempt from RTI – Delhi HC
HC quashes disciplinary proceeding against CA by ICAI for Inexcusable Delay
S. 148 Reopening based on re-appreciation of same material on record not valid
In case of disclosure of material facts of during original assessment proceeding, AO cannot issue re-assessment notice u/s 148 of the Act to find nature of same
S. 80IC Assembling of Tools & Machinery for final product is equal to manufacturing process
Expenses incurred between the dates of commencement of business to setting up of business are allowable
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.
