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.
Prescribed majority of shareholders entitled to decide whether there should be a reduction in capital or not – HC
Onus of proving what was apparent is not real is on the party who claims it to be so
No liability to pay excise duty on used capital goods
Limitation being a matter of procedure, only law that is applicable at the time of filing appeal, would apply
Foreign travel expense for business cannot be disallowed merely because no business could be transacted
S. 254 prescribes time limit of 4 years from the date of order for rectification of a mistake apparent from record
Whether A.O. has power to issue reassessments notice during the period when A.O. already issued notice for scrutiny assessment?
Charitable trust Income should be applied in India only; Tax Payment & Provision for Bad & Doubtful Debts is Income application
S. 80IA Inland Container Depots are ‘Inland Ports’ & eligible for profit linked incentive
Claim of Assessee that he never received Notice not tenable if he attends on date fixed for hearing
Expenditure on fully convertible debentures deductible
No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
Charity should not become a façade to promote business interest or secure advantage of persons mentioned in section 13(3)
Severance benefits (including Leave Encashment) received outside India from former employer for services rendered outside India not taxable in the hands of an individual who is a Not Ordinary Resident
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.
