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.

Payment of non-compete fees for acquisition of business is capital expenditure

Reopening under section 147 on mechanical basis void even where s. 143(3) assessment not made

Whether notional interest on interest-free security deposit is includible in ‘house property’ income referred to Full Bench

ST – Unless a different intention appears from the terms of contract, in case of the imposition or increase in the tax after the making of a contract, the party shall be entitled to be paid such tax or such increase

Non-Residents Not Liable For S. 234B Interest-Delhi High Court

Commissioner of Income Tax versus Denso India Pvt. Ltd (Delhi High Court)

Confession made during survey is not conclusive and can be retracted- Delhi high Court

Transfer Pricing- Applicability of Arm’s Length Standard to Marketing of Intangibles

Delhi High Court ruling on transfer pricing aspects of marketing intangibles

Can the notional interest on interest free deposit received by the assessee in respect of a shop let out on rent be brought to tax as “Business income” or “Income from house property”?

Does the Central Board of Direct Taxes (CBDT) have the power under section 119(2)(b) to condone the delay in filing return of income?

Expression "issue and transfer of securities and non-payment of dividend" in section 55A of Companies Act covers misstatement in prospectus

Section 244A r.w. Explanation thereto does not exclude payment of interest on refund of self assessment tax

Opinion of DVO cannot be relied upon in absence of other corroborative evidence
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.
