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.
Jurisdiction of Registrar with regard to membership & Right of a particular member to vote at elections?
Loan Waiver Results in Reduction of Asset Cost for Depreciation
S. 263 Revision -CIT must give finding on merits & cannot simply remand to AO
Notification seeking to grant a concession enabling schools to re- employ teachers cannot be treated as conferring any rights on the teachers to continue in employment till the age of 62 years
S. 2(22)(e) Registered shareholder must also be beneficial shareholder
Right to Continue Complain also gets transferred to person acquiring all rights of complainant
Petitioner cannot approach Court just a week before the dated fixed for the examination – HC
Holding of classes not mandatory to qualify as educational institution
Under Regulation 73 company required to file report on repayment to investor with SEBI
S.32 Business information, contracts, records are “intangible assets” & eligible for depreciation
S.80HHC – DEPB credit falls under s. 28 (iiib) & DEPB premium falls under Section S.28(iiid)
Disputed Excise Duty liability cannot be allowed without actual payment of the same
Demand to return amount essential ingredient to constitute offence punishable u/s. 138 of NI Act
Mere making of non sustainable claim not amounts to furnishing inaccurate particulars
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.
