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.
Refund to be granted only if ROI is either processed u/s. 143(1) or assessment is made u/s.143(3)
Petition u/s. 397/398 cannot be dismissed for mere signature mismatch
Forfeited earnest money arising out of property sale agreement is not liable to tax
Speculation Profit can be set off against carried forward speculation losses first
Form No.10 for income accumulation can be submitted by a trust either on assessment or re-assessment
No Penalty for mere reduction in deduction claimed
Reassessment not valid if Material facts already been disclosed during Original Assessment
Mere filing of return u/s. sec. 153A not sufficient to escape penalty for concealment
Penalty justified for claim of depreciation on asset not used in business
If What material fact not been disclosed is not clear in order rejecting the objections issue of notice u/s. 148 is invalid
Other forms filled by foreign bank with ROC cannot be treated as Null & void if filing of Form 49 is substantiated
S. 69 ITAT to give clear finding as to whether the explanation offered by the assessee is satisfactory or not
Accumulated Income of Trust is taxable in the year of Sec.13 Violation
Service Tax – 10% or 12% – Delhi HC quashes two Circulars imposing higher rate of Service tax
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.
