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.

A mere omission or negligence would not constitute a deliberate act of suppressio veri or suggestio falsi for imposition of penalty

Reassessment proceedings u/s.147 read with 148 of the Act cannot be initiated merely based on the audit report

Reopening U/s. 147 invalid If Reason reasons recorded have not escaped assessment

Allowability of Interest on refundable tax after giving effect to the order of Settlement Commission and order under Section 132(5) of the Income Tax Act

Allowability of Commisssion paid to Direct Selling Agents (DSA)

Year of commencement of operation relevant to find out as to whether the entitled to deduction under Section 80IB or not

HC referred the matter back to the Tribunal in respect of addition to the income of the Assessee of income earned through dummy company

HC can decline to exercise jurisdiction if previously on similar matters he approached some other HC

Jurisdiction of HC over a case whose cause of action arose from an order delivered by an appellate authority which is situated in the territorial jurisdiction of the Court

Merely because assessee permitted to establish new industrial undertaking for manufacture of computer software as 100% EOU under STP scheme not sufficient to claim exemption u/s. 10B

Discounting charges on bills of exchange are not interest

No Service Tax on Under Construction Flats if price includes land value

Professional’s heart surgery expense not deductible under Income Tax: Delhi HC

Proceedings u/s. 158BD are void if referral AO fails to record his satisfaction
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.
