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.
Penalty attracted If claim made by assessee besides being incorrect in law and malafide
Interest on Non Performing Assets which is doubtful of recovery, taxable on receipt basis
DRP must not have "perfunctory approach"- Delhi High Court
Exemption U/s. 10(23C)(vi) cannot be denied merely because there is a surplus
Delhi HC rules block assessment order on protective basis Permissible even for block assessment u/s 158BC and 158BD
Revision under Section 263 Void If Contrary to Consistency Law
CIT’s Sanction u/s 148/151 of the Income Tax Act if mechanical and without reasons is invalid
Delhi High Court rules that additional provision for warranty is revenue expenditure
Allowability of depreciation on Assets forming part of Block of Assets if the same was not used during the year
Payment for use of transponder capacity for up-linking /downlinking data would not constitute royalty
Liability of Duty, Penalty, & Interest in respect of import made against forged & fabricated advance license
Donations out of 15 Percent accumulation permitted under section 11(1)(a) are not to be restricted by Explanation to section 11(2)
Section 68- Initial burden is on the assessee to explain the “nature and source” of the credit
Reopening without proper application of Mind by Assessing officer is invalid
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.
