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.
In absence of stay from SC, department can’t collect service tax on renting of immovable properties by resorting to other means
Dispute Resolution Panel to pass speaking order after considering objections and evidences furnished by the taxpayer
Deductibility of premium on forward contracts in the year of entering into such contracts
Payment made for composite arrangement under franchises agreement not liable for TDS
Admissibility of deduction from book profit of reduction in revaluation reserve under MAT provisions
A shareholder has no "say" in management of a company unless and until he becomes part of management
Whether individual asset is put to use in a particular year or not is of no consequence for purpose of allowing depreciation thereon
Under “block of assets”, user of individual assets is not required: Delhi High Court
AAR on Prima facie satisfaction for initiation of penalty proceedings required even post-amendment
Whether the ITAT was correct in law in deleting the addition of interest income from FDRs amounting to Rs.6,85,624/- under the head “Income from Other Sources” by treating it as business income
When CIT cannot exercise jurisdiction u/s. 263 of Income Tax Act, 1961
Date of reckoning for limitation period provided U/s.154(7) of Income Tax Act, 1961
Advance in ordinary course of business cannot be considered as deemed dividend U/s. 2(22)(e) of IT Act, 1961
Amount disbursed by Chit Fund Company to its members from their contribution cannot be treated as interest
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.
