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.
Receipt of share application monies in cash did not amount to acceptance of loan or deposit by the company
Assessment made without Service of notice within the time as stipulated in the proviso to Section 143(2) is void
RTI – Tribunal Member’s ACR Can Be Disclosed If In ‘Public Interest’- Delhi High Court
Section 54F Exemption available even if investment is made under joint name with spouse
No functions, assets and risks analysis is required before AY 2002-03 for determination of profits attributable to dependent agent permanent establishment; no further attribution if dependent agent paid arm’s length commission
TPO cannot take cognisance suo moto of any international transaction for adjustment in ALP
NPA of a Company defaulting in repayment of loan can be assigned for the debt
If there is no failure or omission on the part of the assessee to disclose material facts reassessment procedding cannot be initiated
Municipal tax payable on rented property income and evasion of Municipal Tax may cause penalty on landlord
Section 2(22)(e) – ‘Trade Advances’ are Not ‘Loans and Advances’ – Delhi High Court
Property belong to the HUF should be distributed between the Coparcener equally
Waiver of principal amount of working capital loan not a capital receipt; Amount waived off taxable as deemed business profit u/s 41(1)
Whether the expenditure is capital or revenue in nature cannot form the subject matter of block assessment
Sum received on surrender of tenancy right is capital receipt and hence, not taxable
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.
