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.
If there is no failure on the part of assessee to disclose income, there was no escapement of income
Order passed without dealing with objections filed by the Assessee is not valid
Reopening valid for Failure to disclose all material facts necessary for assessment
Winding up petition to be dismissed if Company disputes / denies liability of petitioner
Penalty not imposable for bonafide claims which gets disallowed
Interest is payable for delayed payment of taxes even if such default is otherwise revenue neutral
Retrospective Amendment to s. 115JB vide FA 2009 is not ultra vires or unconstitutional
Property of a company cannot be sold under SFC Act if winding up petition against such company is pending
Stay granted by Tribunal Valid unless revenue shows error committed by Tribunal in the same
AO may ignore Inspector’s report while estimating the rate of plots with which respondent had not been confronted
Winding up petition to be dismissed if debts are barred under law of limitation
Additions based merely on perceived general market conditions or notorious practices in trade circles untenable
Transaction which would otherwise may have been exempt u/s. 10(38) cannot be said to be involving ‘treaty shopping’
Reassessment – Deduction U/s 80-IC on manufacturing of PET bottles?
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.
