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.
Negligent Assessee should not be given many opportunities just because that quantum of amount involved is high
To add the difference between Market Value and sale value , department has to prove that the assessee had received more than what is declared
Re-assessment proceedings cannot, be initiated on the ground that the Assessing Officer was legally wrong and had misapplied and wrongly understood the law/legal position
Refund cannot be adjusted against demand on disputed issues covered by earlier orders of ITAT or CIT (Appeals)
High Court has no Power to entertain grounds not raised before tribunal
Non-Compete Fees paid for acquisition of business is Capital Expenditure – Delhi HC
While deciding penalty appeal, it is open to the Tribunal to look into the transaction to see as to whether the claim was bona fide or it was bogus and result of falsehood
No Penalty for Claim based on consultants advice when two views were possible
If shares held as investments than loss on the sale thereof is capital loss and not Business loss
Sale deed contrary to Injunction is not a valid deed even though the applicant entitle to invoked Court jurisdiction under Sec 536(2) of Companies Act 1956
Powers of CIT (Appeal) to admit Additional Evidence u/s 250(4) / Rule 46A and requirement to give A.O. an opportunity
No Section 14A disallowance without showing how Assessee was Wrong
Reopening under section 147 For Lapse Of AO Invalid – Delhi High Court
ACIT Vs Modi Revlon Pvt Ltd (ITAT Delhi)
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.
