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.
Compounding of offence is impermissible after the filing of the complaint, or where the person has already been convicted by a competent court
Whether when the assessee is engaged in the travel business, income can be said to have accrued only after the customer boards for the cruise and departs or immediately after the ticket is booked?
For the Purpose of sub-section 14(c) of s. 80-IB term ‘begins to manufacture or produce articles or things’ means the manufacture or production for the purpose of commerce and not for the purpose of testing
When the assessee does not get exclusive right over the technical knowhow and the trade mark, the royalty paid is revenue expenditure
Expenditure incurred on the total reconditioning and overhauling of the machinery, which had outlived its utility, by replacing many vital parts in order to make the same functional cannot be treated as current repairs
When assessee is already granted exemption u/s 10(23C)(vi), fresh application of exemption cannot be rejected
Opportunity of being heard is required to be given to the director of the private limited company before initiation of recovery proceedings pursuant to the issuance of a notice under s 179(1)
While invoking the provisions of s 40A(2), the reasonableness of expenditure for the purposes of business has to be judged from the point of view of a businessman and not that of the revenue and after considering the nature of the business
dditional Director of Income Tax (Investigation) is duly authorised to issue warrants of search in view of the retrospective amendment of s 132(1)
Deduction U/s. 36(1)(vii) allowable if amount was advanced in the ordinary course of business
Collecting jewellery of 906.900 grams by a woman in a married life of 25-30 years could not be treated as excessive
Whether issue of notice u/s 143(2) is mandatory for assessment u/s 153A?
An inadequate enquiry on the part of the AO would not, by itself, give occasion to the Commissioner to pass orders under s 263 merely because he has a different opinion on the matter
No Penalty for bonafide mistake in calculation of service tax
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.
