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.
RBI can not discontinue service of auditor on the complain of bank without fair and proper enquiry – Delhi HC
Section 275(1)(a) of the Act does not nullify the availability to the AO of the period of limitation of six months from the end of the month when the order of the ITAT is received by the Assessing Officer
For s. 2(22)(e), a firm can be treated as the ‘shareholder’ even though it is not the registered shareholder and shares are in the name of Partners
Despite specific queries in scrutiny assessment, AO cannot be said to have formed any opinion if explicit opinion not recorded
Conversion of stock into investment in order to avoid payment of full tax attracts penalty u/s. 271(1)(c)
Service Tax – Renting of Immovable Property Service- HOME SOLUTIONS RETAILS (INDIA) LTD Vs UNION OF INDIA & ORS – Delhi HC
S. 2(15) charitable purpose where ICAI was alleged for indulging in "Commerce" for its coaching classes – HC rejected that same do not amounts to "business"
Delhi HC – Service Tax on Renting of Property Valid ; Endorses views of HCs of P&H, Orissa,Gauhati, Bombay, Gujarat
In case of bounced cheque the magistrate in the place where the cheque was drawn and where the drawee bank is situated has jurisdiction to deal with the complaint
Penalty u/s 271(1)(c) can be imposed when the annual rent in the Lease Agreement found to be suppressed – Delhi HC
Assessee entitled to claim deduction for the amount of interest offered on NPA account which is not realized –
Tribunal can issue direction beyond the scope of the appeal for correction of error – Delhi HC
A gift is to be treated as genuine when assessee discharges onus cast on it for proving identity, creditworthiness and relationship
Writing off the bad debt by itself is enough to claim deduction of bad debt u/s 36(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.
