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.
Frequent large amount transactions in shares without separate books of accounts will lead to business income instead of STCG
Hasty Recovery action may be treated as Contempt – Delhi HC to AO
Date of Sales / Purchase not to be excluded in Computing period of holding for Capital Gain
Special Audit – AO to decide if Accounts are complex, Court can interfere sparingly
S. 147 Disclosure of 2G Spectrum Report not mandatory, if AO Furnished material on which he recorded his satisfaction
AO must give reasonable time to assessee after rejecting stay application before initiating recovery proceedings
Addition u/s 68 can be made on account of share applicants’ lack of resources
Foreign education expenses of employee (son of director) deductible if there is business nexus
When proceeding/hearings were held, then order/proceeding sheet should be available
HC not happy with reopening of case of IRS officer to settle personal vendetta
Return of income processed u/s 143(1) cannot be reassessed u/s 147 on mere change of opinion of AO
Statement recorded during survey u/s 133A and retracted thereafter have no evidentiary value
ITAT has no power to grant stay beyond 365 Days
S. 43B applies only to Statutory liability not to contractual liability
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.
