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.
If material/evidence not enclosed with return but disclosed original assessment proceeding, reopening not justified
In the absence of any valid agreement appellant cannot seek a direction to Official Liquidator
Absence of a provision, can’t be ground for declaring statute as arbitrary
Employer have no implied right to transfer employee from one office of management to another
ICAI Disciplinary Committee obliged to offer opportunity of being heard & to comply with principles of natural justice
Service tax liability can be shifted on service provider by agreement
If assessee exonerated, on merits, criminal prosecution on same issue cannot be allowed to continue
Certificate by DSIR must to claim deduction for R&D u/s. 35(2AB)
Expenditure on purchase of software is revenue expenditure
S. 80-I deduction not available on Bank Interest & transportation
Despite passing of assessment order, Valuation proceedings to be completed once it is referred to DVO
Whether quota sale receipt covered U/s. Sections 28(iiia) to 28(iiie) or S. 28(iv)
Assessee can’t beg immunity for third person from Settlement Commission
Validity of reassessment proceedings initiated u/s 147 to successor of business
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.
