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.
Loss of one industrial undertaking cannot be set off against the profit of another such industrial undertaking for purpose of computing deduction u/s 80-I
NSE comes under the purview of RTI : Delhi High Court
Allowability of PF/ESI cpayment made before filing of income Tax Return?
The initial assessment year for the purpose of claiming benefit under section 80-IA of the Act, is the year of commercial production not the year of trail production
The obligation to deduct the TDS u/s 195 (1) arises only when the payment is chargeable to tax
Discount retained by distributors of SIM cards and recharge coupons liable for TDS
Employees PF eligible for extended time limit given in sec 43B
Reassessment – no new material or information – not allowed
Unless there is money borrowed or debt incurred, provisions of TDS u/s. 194A are not attracted
Allowability of deduction u/s 80IA on Interest earned by industrial undertaking on late payment received from customers
Interest on late payment from customers against supply of goods is eligible for deduction u/s 80-IA
Re-Assessment can not be initiated just because AO feels he failed to verify things properly during regular Assessment
Deduction under section 80-I allowable without setting off loss of other units: Delhi High Court
Even employees’ contribution to PF paid before due date of filing ROI is allowable u/s 43B
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.
