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 assessee failes to furnish the complete facts relating to the claim before the Assessing Officer then penalty u/s. 271(1)(c) can be imposed
If the working condition and responsibilities and nature of duties are same than all staff should be equally paid -HC
Section 220(2) Interest Payable Even For Period When Demand Not Enforceable – Delhi High Court
Articles 7 of the Indo-Australia DTAA vs. Section 44D on FTS – Delhi High Court Reverses Law
Sanction of CIT instead of JCIT renders reopening u/s. 147 of Income Tax Act invalid
If refrence to BIFR was rejected in previous years on merits then fresh references in subsequent years should not be mechanically entertained
Advertisement expenses when incurred to increase sales of products are revenue expenditure
If for earning exempted income no expenditure has been incurred, disallowance under Section 14A cannot stand
Expenditure incurred for running the business or working it, with a view to produce profits is in the nature of revenue expenditure
Transfer Pricing – Non-Reference To TPO Renders Order ‘Erroneous’ and prejudicial to revenue
Rule 8D applicable from AY 2008-2009, however direct / indirect expenses to earn exempt Income has to be disallowed U/s. 14A
Profits From offshore Supply of Hardware and Software Not Taxable – Delhi High Court
Public sector financial institutions under obligation to fairly consider OTS proposal keeping in mind the RBI guidelines – Delhi HC
Delhi HC upheld employee head count method for allocating cost towards STP unit for the purpose of computing benefit under Section 10A of the Income-tax Act,1961
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.
