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.
Appeal not maintainable before HC If one of the issue in Appeal is valuation of taxable services
DVO’s valuation based on incomparable sales is not permissible in law
No addition u/s. 68 if assessee proves the genuineness of transaction
Delhi HC Allows Section 54/54F Relief for Multiple Flats in One Building
S. 68 Onus on assessee to prove identity & creditworthiness of subscribers & genuineness of transactions
Income from relinquishment of right in property is capital gain
Disbursal of sums by DRT can be undertaken only with participation of Official Liquidator, who settles all claims
S. 271(1)(c) Admission of quantum appeal by HC shows that issue is debatable
Bonus Provision under Payment of Bonus Act,1965 is ascertained liability for MAT calculations
In Minimum subscription calculation requests made for withdrawal of share application should be considered
Reopening U/s. 147 valid if assessee fails to furnish primary facts
Compensation for loss of asset of enduring value is capital receipt
Search cannot be initiated on the basis of surmises, assumptions, presumption or conjectures
Condition impossible to meet with cannot lead to denial of export rebate
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.
