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.
Approval granted by STPI Director is sufficient to satisfy conditions relating to approvals u/s. 10A
Whether the amount of liabilities taken over in case of slump purchase are to be considered for reaching at the amount of assets taken over for the value of purchase consideration ?
Whether assessee consequent upon a scheme of demerger eligible for writing of bad debts related to earlier years before the take over from holding company?
Reassessment Notice for mere change of opinion is impermissible in law
Property can be sold on GPA and Agreement to Sell – HC
Assessee is in category of a ‘scientific research association’ or not should be decided by Central Government
Transfer Pricing – If more than one price is determined by the most appropriate method, the ALP has to be the arithmetical mean of such prices
No service tax can be levied on chit fund business – HC
Addition U/s. 69B based on mere DVO report without any Supporting evidence is invalid
RTI -Income-tax department return scrutiny guidelines should be public – HC
Company name can be restored to recover the amount of foreign arbitration award
Winding up petition not to sustain if genuine dispute exist between the parties
Arbitrary valuation of shares not justified if shareholders succeeded in demonstrating oppression
Prior to AY 1992-93, interest receipts not to be excluded from ‘Profit of the Business’ for Sec. 80HHC calculations
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.
