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.
For reopening there must be ‘tangible material, bearing a ‘live link with formation of belief’
Business income of trust eligible for Exemption U/s. 11 if it is incidental to its objects
Even if partners not examined during assessment documents seized from them still a material evidence
Allowability of depreciation on leased out LPG cyclinders, Air Jet Spindle Assembly & Positar Disc
Whether commission paid to directors were allowable expenditure u/s. 36(1)(ii)?
HC Explains 3 Criteria to judge if an entry is accommodation entry or not?
HUF cannot be a partner in firm but it is competent to the manager or karta acting on behalf of the HUF to enter into a valid partnership
Machinery kept ready for use, but no actually used are entitled to depreciation
Seismic services taxable under specific s. 44BB not under general s. 44DA
S. 50C Addition on basis of mere stamp duty valuation without considering market price not justified
Reassessment reasons to believe should be clear & not ambiguous
Reimbursement of Expenses not subject to Service Tax
Mere reconstitution of partnership firm not amount to splitting up of business already in existence
Business started with loans would not render it as ‘property held under trust’
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.
