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.
Subsequent sale in-transit cannot be denied exemption under Central Sales Tax Act, 1956 on the ground that first sale was exempted
Payment for sponsorship rights cannot be termed as royalty
Transfer Pricing Law for user of foreign trademarks & advertisement expenditure laid down
Failure to furnish explanation for wrong claims may invite penalty
Cross-border services- Prior to 18-4-2006 services rendered by a non-resident service provider to a resident recipient could not be taxed as a service at the hands of resident recipient
The Delhi High Court reiterates that tax is not required to be deducted if the payment made to non-resident is not chargeable to tax in India
Delhi HC grants stay to Home Solution Retail (I) Ltd in respect of service tax on renting of immovable property
Taxpayer obligated to withhold tax only if payment is chargeable to tax under the provisions of Income Tax Act
Employer’s contribution towards overseas social security – not taxable : ITAT Delhi
Hypothetical tax – Not taxable as salary income
Person in control of Company is vicariously liable for an offence committed by a company under SEBI Act; he need not necessarily be a Director of that company
Assessee can not claim waiver from Interest u/s 234B, even if delay in payment is unintentional
TDS u/s.194H on Commission paid on sale of pre-paid & post-paid SIM card
Reference in Article 13(3)(c) of Indo-Canada DTAA is to "any copyright" and it is not a reference to "any right" for purpose of terming a payment as `royalty’
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.
