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.
AO not justified in making disallowance u/s 37 for expenses incurred by assessee before commencement of business operation but after setting up of business
Despite Section 43(5) Exemption, Derivatives Loss Is Speculation Loss For Companies
TP : Companies With Extreme Turnover Not to be included in Comparables
Rent received from renting of flats held as stock-in-trade shall be taxable under the head “House Property”
ICAI – Activity of providing coaching classes or undertaking campus placement interviews for a fee cannot be held to be trade, business or commerce
Bonafide claim of assessee for an expenditure to be revenue in nature which in itself is debatable, do not attracts provision of S. 271(1)(c)
No addition during reassessment of a particular expense which has been duly examined by the AO during Original Assessment proceedings
S. 80IB Expenditure incurred by a unit cannot be reallocated to another unit merely because the profits were significantly higher
Whether liability outstanding for several years amounts to cessation of liabilities on account of efflux of time?
Mere information regarding income escapement can be considered valid for the purpose of sec. 147
Sexual advances or touching private parts of a patient by a doctor is unacceptable – HC
Assessee entitled to Interest on cash seized during search for the period after completion of Assessment
Amount received on execution of a will of deceased relative cannot be considered as income
After accepting wife as owner of business, revenue cannot tax the income from same business as income of husband
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.
