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.
Power of Municipal Corporation to Regulate/control over construction of Telecom Towers?
Provisions of section 2(22)(e) of the Income Tax Act, 1961 related to deemed dividend not applicable to non shareholders – Delhi HC
Delhi HC decision on Directos Appointment / Removal by IFCI on the board of TFCI Ltd.
Merely because the claim was made under one provision of the Act and not under another provision does not debar the assessee from claiming deduction u/s 37(1) even if it was not raised before the lower authorities
Mere use of technical design or plan without absolute transfer of right of ownership is taxable as fees for included services under Article 12 of the Indo-Canadian Treaty
Professional Consulting Service Firms liable under ESI
Delhi HC – Revenue can reopen the assessment proceedings on change of opinion
Fees received by Canadian company for providing technical drawings and reports would qualify as Fees for Included Services under India-Canada tax treaty
Delhi High Court sanctions Vodafone Essar’s scheme of arrangement involving demerger of the passive infrastructure assets despite opposition by tax department
Additional stamp duty not payable on increase in authorized share capital in Delhi
Penalty U/s. 271C for non deduction of TDS not leviable if no “mala fide intention” or “deliberate defiance” of law
Payment for transfer of comprehensive technical information / know-how which included all trade secrets, technical information, designs &drawings cannot be treated as royalty
Pre-deposit waived for 80 year old appellant with no independent income
Notional Interest not Taxable as Income from House Property – Full Bench of Delhi HC
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.
