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.
Business loss can be set off against taxable under other head if such income can be attributed to a business activity
Tribunal cannot reject cross-objections without entering into factual matrix
AS-14 is applicable only to amalgamations & not to demerger
HC may sanction non tax neutral demerger
No Penalty if wrong claim caused by bona fide mistake
No addition U/s. 41(1) If assessee proves identity of creditors
Personal grievance cannot be addressed under Contempt of Courts Act
Section 14A can’t be invoked in respect to income, for which deduction under Chapter VI-A is claimed
Notice u/s 148 issued without sufficient reason to believe is invalid
Assessment made by Settlement Commission cannot be reopened by a different authority
S. 10(15A) To Claim benefit Airline should have acquired aircraft(s) on lease before 01.04.2007
Payment for lease creating ownership rights is capital expenditure
Enhanced Leased rental to acquire asset of enduring nature is capital expenditure
Share transferred by promoters before listing not eligible for exemption U/s. 10(38)
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.
