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.
Even in Turnkey Contract, off-shore supply profits not taxable if transfer of title to purchaser takes place abroad
U/s 254(2) Tribunal entitled to recall order in entirety to rectify apparent mistake
Unexplained expenditure u/s. 69C and Addition under s. 41(1) on the ground that there was remission or cessation of liability
Case remanded back to Dispute Resolution Panel (DRP) by ITAT Delhi as DRP directions found to be very laconic and non-speaking
Exclusion of time stipulated in clause (v) of Explanation 1 to section 158BC would not be applicable in respect of service of notice under section 143(2)
S. 263 If two views possible CIT have to agree with AO’s even if there is a loss of revenue
Raid on sister concern not ground for terminating contract
S. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition
Dividend on shares held by assessee as stock-in-trade is taxable as Business Income
Though main object is to do business in shares, shares can be held as a capital asset
Penalty U/S 271(1)(c) Not Leviable Without Statutory Provision: Delhi HC
Accrual of income must be factual and not merely contractual
Merely because assessee had its own ample resources at its disposal, it cannot be denied deduction in respect of interest paid on borrowed funds
Revenue Secretary & CBDT Chairman summoned for turning “deaf ear” to inefficiencies redressal
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.
