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.
Payments made by the assessee to the employees employed on daily wage basis cannot be said to be a contractual payment
Additional Director of Income Tax (Investigation) duly authorized to issue warrants of search
DTH service like a cinema ticket, Govt can impose entertainment tax – HC
Even if ‘Representative Assessee’, no liability for unconnected income – Delhi HC
Whether royalty paid for use of brand names and trade marks is to be treated as capital expenditure?
Computer peripherals entitled to depreciation at 60% and advertisement, ad film and website expenses are revenue in nature
Discretion lies with the Tribunal to admit additional evidence in the interest of justice
TRO can sell the right, title and interest of the defaulter assessee and nothing more, If the said right, title and interest is hedged with the conditions or fetters, the sale will be made subject to the said condition/fetters
Un-quantified and disputed ratable value as determined by Municipal Corporation can be termed as crystallised liability and can be claimed as deduction
If two views possible than AO should take the one favourable to Assessee
Payment for infringement of patent, being purely compensatory in nature, cannot be disallowed
Submitting inaccurate claim would not amount to giving inaccurate particulars, Penalty can not be imposed U/s. 271(1)(c)
A.O. cannot issue notice U/s. 148 on the basis of scanty and vague information and material which do not indicate escapement of income
Whether while computing the disallowance u/s 37(3), each trip of the employee will be considered separately and no set off will be allowed for the amount of deficit in the next trip by the same employee in the same year ?
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.
