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.
Petitioner cannot exercise his right as shareholder if never initiates to register his shares in Register of members
ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant
Diagnostic Centre is not an industrial undertaking u/s. 80-IA
Principal of principle of netting applies if sufficient nexus exist between interest received & paid
‘Pooja expenses’ in temple located inside factory premises is for business purpose & allowable
Gains on shares held in investment portfolio not assessable as business profits
Validity of Reassessment Notice U/s 148 ‘based on information received from Revenue Audit’
PIL affecting the administration of justice cannot be filed by the person not directly affected
Credit is to be allowed in respect of TDS made on higher amount of reimbursement than actually offered to tax
Addition not justified merely on the basis of discrepancy in TDS certificate
Mis-interpretation or mis-reading of document is question of law and on such an issue an appeal can be filed
Warranty provisions not to be added for calculation of book profit for MAT
Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC
Bona fide belief/Retrospective amendment in law doesn’t warrant invocation of extended period of limitation
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.
