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.

Carry forward of unabsorbed depreciation not hit by provisions of section 80

How to Value Capital asset introduced as stock-in-trade in business?

Benefit of weighted deduction on in-house Research and Development expenditure is allowed from the year in which the taxpayer has filed an application and not when it is approved by DSIR

Delhi HC grants Permanent injunction against firm for violation of copyright

CBDT Circular on monetary limits for filing Income Tax appeals apply to pending appeals

Circular on monetary limits for filing Income Tax appeals does not apply to pending appeals

Taxability Of Loan Waiver depends on whether loan was used for capital or revenue purposes

Clause forfeiting bid security illegal – Delhi HC

Interocean Shipping (I) (P.) Ltd. Versus Union of India (Delhi High Court) Dated – 03-03-2011 – Service Tax

Proviso to Section 14A bars reassessment but not original assessment on the basis of the retrospective amendment

Once initial burden in terms of section 68 of IT Act, 1961 is discharged by assessee, onus shifts to Department to prove that amount credited in books of accounts represents undisclosed income of assessee

TPO can compute ALP after giving assessee opportunity to produce evidence in support of ALP computed by him

A low rate of gross profit, in absence of any material pointing towards falsehood of accounts books, cannot by itself be a ground to reject account books under section 145(3)

Special Auditor, to whom work is assigned, is very much at liberty, to insist upon payment of such fee/remuneration as he may deem adequate for work assigned to him
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.
