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.
Commission/bonus paid to the Directors of the assessee company for business expediency would not fall under section 36(1)(ii)
Under Section 15 of the Central Sales Tax Act Tax shall not be levied at more than one stage – Delhi HC
TPAs to deduct TDS u/s.194J on payment to hospital, No penalty u/s. 271C for non deduction
Quantum/Manner of computing remuneration should be stipulated in partnership deed
Deduction u/s. 80HHC allowed for interest on F.D. used to avail LC Facility if it have direct nexus with export business
No injunction to indirectly coerce performance of positive covenants – Delhi HC
Expenditure on ‘Application Software’ is revenue – Delhi HC
Ex students of St. Stephens College may form an alumnus association but may not use Name of St. Stephens
Replacement of parts of an existing machinery in the course of their working will be a revenue expenditure
Penalty for concealment of Income not leviable for Voluntary disclosure without detection by dept.
Perquisites are not chargeable to tax if cost of education dose not exceed Rs.1000 per child per child under the proviso to Rule3(5) of the Income Tax Rules, 196
Service Tax – Laying of pipeline for drinking water – Show Cause Notice Challenged – Not an indiscriminate notice without application of mind – Adjudicating Authority should decide
Penalty cannot be imposed without AO’s Finding on ‘Inaccurate Particulars’
Income from commission is business income, not income from other sources
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.
