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.
Additions u/s. 69A without providing basis of such additions not valid
Can bank claim depreciation on stock in trade shown as Investment in Balance Sheet
Arrears of rent received as mesne profits taxable in year of receipt & not in year of accrual
No addition if Assessee was not beneficiary of accommodation entry business
No Penalty For failure to comply with section 269SS if Reasonable cause exist
Provision for wage revision based on Past Experience & Other factors allowable
To Claim deduction u/s. 35DDA, VRS need not be in compliance of condition of rule 2BA of Income-tax Rules, 1962
CBDT assures HC that there would be no laxity in assistance rendered to court in future
Filing returns without full particulars fell within the mischief of section 271(1)(c)
Approval U/s. 10(23C)(vi) cannot be refused on Mere inference by DGIT(E) as to irregularities in accounts
Disallowance of consultancy charges partly u/s. 40A(2) without determining market value not justified
Interest u/s 132B is allowable on entire sum seized regardless of any post-assessment adjustments
Reassessment not valid if Assessee fully & truly disclosed all material facts
If existence of income is presumed, existence of expenditure is also to be presumed
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.
