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.
Payments for using segment capacity in a transponder for uplinking/downlinking data not taxable
Concealment penalty cannot be imposed merely on ground that Tribunal disallowed the expenditure
B/F losses for making adjustment to book Profit U/s. 115JB means losses on last day of immediately preceding year
Delhi HC on Provisional attachment to protect revenue u/s. 281B in the case of VLS Finance Ltd & ORS. Versus The Assistant Commissioner of Income Tax
Whether HC can exercise its jurisdiction under Article 226 pertaining to sufficiency of reasons for formation of belief u/s 147 of the I-T Act 1961?
Order of Court approving amalgamation is a “conveyance” and an “instrument” on which stamp duty is payable
Goodwill paid for commercial rights in the form of knowhow, technical information, etc. are eligible for depreciation
Just because creditors/share applicants could not be found at address given, it would not give Revenue the right to invoke section 68
Tax holiday not available to a foreign branch carrying on-site software development and full-fledged marketing operation
Profits from off-shore supply of equipment would not be taxable if transfer of title to purchaser takes place abroad- De
It is not permissible for the Assessing Officer to place himself in the position of the management of the assessee and take it upon himself to decide how much would be a reasonable expenditure for a particular business purpose
Renting of Immovable Property-There shall be no recovery of service tax from the service provider in respect of renting of immovable property alone
Goodwill is intangible asset u/s 32(1)(ii) and eligible for depreciation
Depreciation allowable on Assets forming part of Block of Assets even if same not used during the year
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.
