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.
Non-compete commission paid to employee during employment is part of salary -HC
Approval by Central Government must to claim deduction u/s.10B for 100% EOU
Penalty should not exceed 25% if service tax deposited before issue of SCN
Charge of service tax cannot exceed ‘gross amount charged’
Penalty can’t be deleted on transaction treated as sham
No Penalty on voluntary admission of Assessee of taxing the income @ 8%
Settlement Commission is barred from entertaining application after time limit prescribed for making an assessment order u/s. 143/144 expired
Regulatory function performed by BIS is not a business activity
Penalty After Surrender Via Revised ROI u/s. 271(1)(c) – High Court Explains Law
Arrears of salary not covered by section 43B of Income Tax Act
Improvement of leasehold premises eligible for deduction
HC upheld disallowance of lease premium amortization as Annual Lease Rent was very nominal
Prior to 18-4-2006 service tax can be paid out of Cenvat credit on GTA services
‘In personam’ rights such as non-compete fees cannot be treated as depreciable intangible assets
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.
