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. 68 justified if details of Share Applicants furnished by Assessee is not correct
Reassessment on the basis of information received under treaty is valid
No addition u/s. 69B merely because property is worth several crores
Whether benefit u/s. 72A could be granting by BIFR while granting scheme of amalgamation
Prior to 01.06.2007 rent of duty-free shop in airport not taxable under Airport Services
S. 68 – AO need not establish that money come from assessee’s coffers
No addition for shortage in excisable goods if no discrepancy found by Excise Authorities
Interest income linked with power plant set up is capital receipt not revenue receipt
Addition based on DVO report for insignificant difference not justified
No change of opinion if AO not examined or applied his mind on a particular issue-HC
Delhi HC stays Service tax on Legal Services under RCM
Tribunal cannot recall its order & substitute by new order
Reopening of assessment u/s 147 on the basis of ‘mesne profits’ which is likely to accrue in the future is valid?
Review Petition allowed & judgement recalled on issue of PE & profit attribution
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.
