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.
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
Disallowance U/s. 14A is to Be Made For Computing Book Profits U/s. 115JB
S. 272B Penalty is Rs. 10000 per deductor and not per wrong PAN
Penalty u/s 271AAA on members of AOP for income initially disclosed and declared in the hands of AOP
CAG can audit Pvt. Companies if Govt Revenue is in question
Amendment to Section 40(a)(ia) is retrospective in nature
Salary Cannot be taxed as Income from other sources without proving absence of master and servant relationship
Defects in panchnamas not affect validity of search
No Disallowance u/s. 14A For Investment in shares made Out Of Commercial Expediency
Mere PAN Number or assessment particulars does not establish the identity of a person
Order of Tribunal ignoring and nor dealing with factual findings recorded by A.O. is perverse
In case of Part Payment Income tax paid shall first be adjusted towards interest payable
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.
