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.
It is not permissible for the executing authority to look beyond the order it is required to execute
Assessee has right to plan its affairs in such manner which may result in payment of least tax possible
Provisions written back can not be added to income if provision was not allowed in the earlier year
If relationship of principal and an agent exsit then TDS is deductible on Commission
For exercise of power U/s. 263, it is mandatory that order passed by AO should be erroneous and prejudicial to interest of Revenue
Indian Oil Corporation Ltd & Anr. Versus Sushila Kumar & Anr (Delhi High Court)
Period of limitation if applies to principal amount should also apply to claim for interest
If agreement was on principal-to-principal basis, payments made by the assessee to the distributor cannot be treated as commission liable for TDS U/s. 194H
Can an assessee not claiming deduction under section 80-IB in the initial years claim the said deduction for the remaining years during the period of eligibility, if the conditions are satisfied?
Can AO tax the actual profits as per books of accounts, if the same is higher than 10% of receipts which deemed to be the profits u/s. 44BBB in case of a foreign company engaged in turnkey projects?
Would expenditure incurred on feasibility study conducted for examining proposals for technological advancement relating to the existing business be classified as revenue expenditure, where the project was abandoned without creating a new asset?
Would the phrase “used for purpose of business” in respect of discarded machine include use of such asset in the earlier years for claim of depreciation under section 32?
Delay in notice U/s. 143(2) Renders Assessment Void – HC
Validity of reopening of assessment should be judged only with reference to the reasons recorded by the Assessing Officer u/s.148(2)
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.
