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.
Revisionary power u/s. 263 cannot be excersied for inadequate Enquiry on a particular matter
Tax on rent from letting of property & Furniture via inseparable contract
No Penalty for showing share trading income under the Capital Gains instead of Business
Internet services fall in stipulated services for sec. 80-IA deduction
Addition for benami property justified if property document found in possession of Assessee & not respond to summons
To claim business loss, assessee not required to establish for each successive A.Y. that it has commenced its business
Failure to disclose expenditure on foreign travel is a valid a ground for reopening the assessment
Discounting charges not amounts to interest and taxable as business income
Addition u/s. 68 justified if applicants do not respond to summons, despite submission of PAN & bank details
Selling of used cars cannot be characterized as ancillary or incidental to pharmaceutical business
Losses from share trading through sister concern at a lowest market price are ‘artificial losses’ & not allowable
No penalty U/s. 271D for dealing in cash deposits with rural dwellers, being a reasonable cause for failure
Penalty order quashed by HC as authorities up to ITAT level were not clear about facts
Tax Payment allowable on payment basis irrespective of year of accrual
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.
