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.
Assessee, who merely acted as dealer in sale of Microsoft products, not liable to deduct tax
Difference between agreed price for purchase of property and price registered in sale deed taxable
If substantial question of law arises for consideration, appeal under section 260A is maintainable
Assessee not entitled to benefit of s 220(7), wherein the income which arisen in Russia but not been brought in India and remitted to third country despite there been no restriction on remittance to India
Where amount received in advance for a service which is to be performed in subsequent year, the advance could not be taken as income in the year of receipt
Accrued Interest Income from NPA Account can not be taxed – Delhi HC
While deciding a case ITAT can rely on a case which has not not been cited at the time of hearing
Once the Transfer Pricing Officer accepted arm’s length price of royalty payments, the Assessing Officer could not examine the reasonableness of the said expenditure for disallowance
Transfer of intangible assets with right to carry on business is taxable as capital gains and not as business income
Income Tax Law does not mandate the AO to suo moto supply the reasons for reopening / reassessment to the assessee
Scrap sale charges and job work/labour charges not to be excluded for the purpose of giving effect to deduction under Section 80IB of the Income Tax Act
No addition could be made in re-assessment if no additions in respect of the grounds on which the proceedings u/s 147 were initiated had been made by the A.O
Interest liability on damage in breach of export allowable when it become a certain liability
Mere fact that Assessee getting some works done on job basis from sister concern would not deprive the assessee of its entity to be an EOU manufacturing unit
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.
