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.
Section 153A – Seized material can be relied upon to draw inference that there can be similar transactions throughout period of six years
Sec. 142(2A) not meant for delegation of AO’s powers & functions to special auditor
Retrospective amendment cannot override treaty; Sale of copyrighted article not taxable as royalty
HC take note of Denial of TDS credit & illegal adjustment of refund by CPC Bangalore
Capital Gain taxable in the year of transfer
No addition for renovation while calculating value of rent free accommodation
Power of Tribunal to reject cross objection if matter is remanded by HC for fresh adjudication?
Relief u/s. 10A has to be given before adjustment of current as well as past losses
Filing of Return of Income disbars advance ruling application
Section 153A applies if incriminating material is found even if assessments are completed
Taxability of interest on Income Tax Refund
Prima facie Service tax is payable at 10.30% on services provided before 01.04.2012
ITAT has power to stay proceedings to give effect to 263 revision order
Section 41(1) applies to Unpaid dues, whose recovery is time barred
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.
