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.
Mere breach of contract would not entitle one to claim damages
Notice issued u/s.158BC(a) cannot be equated to a notice issued u/s.148 to reopen an assessment
AO Can not change his opinion regarding need for special Audit unless new fact emerges
ITAT may order deeper investigation, if it is prima facie convinced that motive of the assessee was to avoid his tax liability lawfully due
If donation receipts are in department’s custody, no addition can be made u/s 68 being an anonymous donation
In case of Pvt Company Department can recover only Tax from Director not the Interest & Penalty
Assessee should not be made to suffer for Non Application of mind by AO
AO cannot reject stay application without apply his mind to facts & circumstances of case
Nominee Director too liable to file statement of Affairs in case Company is in Liquidation
Salary earned in country of permanent resident not taxable during the period when assessee is RNOR in India
Appointment of Chairman can not be called mala-fide merely because his appointment terms undergo changes
Sale of property despite Court’s injunction is contempt of Court
S. 12A Registration not dependent on commencement of charitable activity
If disallowance U/s.14A computed by Assessee not found wrong, No further disallowance required
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.
